OPTIFASHION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OPTIFASHION
Largest movements
- Stocks and contracts -€9,508
down €9,508 (-46.2%), from €20,583 to €11,075
- Cash -€5,814
down €5,814 (-37.6%), from €15,448 to €9,634
mainly Net result for the year (-€16,814) and Other debts (-€5,824)
- Tangible fixed assets -€5,810
down €5,810 (-22.1%), from €26,259 to €20,449
of which Furniture and vehicles: -€4,858
- Profit (loss) carried forward -€16,814
down €16,814 (-60.0%), from -€28,010 to -€44,823
- Other debts -€5,824
down €5,824 (-23.0%), from €25,331 to €19,507
- Gross operating margin -€16,422
down €16,422, from €6,947 to -€9,475
- Depreciation +€3,413
up €3,413 (+142%), from €2,398 to €5,810
- Financial charges -€452
down €452 (-72.0%), from €628 to €176
- Other operating charges +€285
up €285 (+31.3%), from €909 to €1,194
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,851 | €41,183 | -€21,669 | -34.5% |
| Fixed assets | 21/28 | €26,284 | €20,474 | -€5,810 | -22.1% |
| Tangible fixed assets | 22/27 | €26,259 | €20,449 | -€5,810 | -22.1% |
| Land and buildings | 22 | €1,057 | €607 | -€450 | -42.6% |
| Plant, machinery and equipment | 23 | €1,720 | €1,218 | -€502 | -29.2% |
| Furniture and vehicles | 24 | €23,483 | €18,624 | -€4,858 | -20.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €36,568 | €20,709 | -€15,858 | -43.4% |
| Stocks and contracts in progress | 3 | €20,583 | €11,075 | -€9,508 | -46.2% |
| Stocks | 30/36 | €20,583 | €11,075 | -€9,508 | -46.2% |
| Amounts receivable within one year | 40/41 | €537 | - | -€537 | |
| Other amounts receivable | 41 | €537 | - | -€537 | |
| Cash at bank and in hand | 54/58 | €15,448 | €9,634 | -€5,814 | -37.6% |
| Total equity and liabilities | 10/49 | €62,851 | €41,183 | -€21,669 | -34.5% |
| Equity | 10/15 | -€9,418 | -€26,231 | -€16,814 | -179% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,010 | -€44,823 | -€16,814 | -60.0% |
| Amounts payable | 17/49 | €72,269 | €67,414 | -€4,855 | -6.7% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,269 | €22,414 | -€4,855 | -17.8% |
| Trade debts | 44 | €1,791 | €2,156 | +€365 | +20.4% |
| Suppliers | 440/4 | €1,791 | €2,156 | +€365 | +20.4% |
| Taxes, remuneration and social security | 45 | €146 | €751 | +€604 | +413% |
| Taxes | 450/3 | €146 | €751 | +€604 | +413% |
| Other amounts payable | 47/48 | €25,331 | €19,507 | -€5,824 | -23.0% |
| Non-recurring operating income | 76A | €1,570 | - | -€1,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,398 | €5,810 | +€3,413 | +142% |
| Other operating charges | 640/8 | €909 | €1,194 | +€285 | +31.3% |
| Gross operating margin | 9900 | €6,947 | -€9,475 | -€16,422 | |
| Operating profit (loss) | 9901 | €3,640 | -€16,478 | -€20,119 | |
| Financial charges | 65/66B | €628 | €176 | -€452 | -72.0% |
| Recurring financial charges | 65 | €628 | €176 | -€452 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €3,013 | -€16,654 | -€19,667 | |
| Income taxes | 67/77 | €146 | €159 | +€13 | +8.7% |
| Profit (loss) for the period | 9904 | €2,866 | -€16,814 | -€19,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,866 | -€16,814 | -€19,680 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.