OPTILAN: 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.
OPTILAN
Largest movements
- Receivables within one year -€13,433
down €13,433 (-11.7%), from €114,351 to €100,918
of which Trade receivables: -€24,078
- Tangible fixed assets -€6,402
down €6,402 (-46.6%), from €13,748 to €7,346
- Cash +€2,913
up €2,913 (+21.4%), from €13,584 to €16,497
mainly Net result for the year (+€29,731) and Receivables within one year (+€13,433)
- Stocks and contracts +€1,728
up €1,728 (+28.9%), from €5,987 to €7,715
- Other debts -€17,629
down €17,629 (-44.4%), from €39,679 to €22,050
- Trade debts -€6,399
down €6,399 (-22.1%), from €28,929 to €22,531
- Reserves +€6,131
up €6,131 (+11.5%), from €53,544 to €59,675
- Advances received +€1,972
new in 2025: €1,972
- Gross operating margin -€19,361
down €19,361 (-32.7%), from €59,234 to €39,873
- Taxes -€5,064
down €5,064 (-52.2%), from €9,703 to €4,639
- Depreciation -€1,812
down €1,812 (-19.2%), from €9,425 to €7,613
- Other operating charges -€1,374
down €1,374 (-51.6%), from €2,664 to €1,291
- Financial charges +€767
up €767 (+198.0%), from €387 to €1,154
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.
Cash bridge derived
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 | €148,154 | €133,444 | -€14,709 | -9.9% |
| Fixed assets | 21/28 | €13,748 | €7,346 | -€6,402 | -46.6% |
| Tangible fixed assets | 22/27 | €13,748 | €7,346 | -€6,402 | -46.6% |
| Furniture and vehicles | 24 | €13,748 | €7,346 | -€6,402 | -46.6% |
| Current assets | 29/58 | €134,406 | €126,099 | -€8,307 | -6.2% |
| Stocks and contracts in progress | 3 | €5,987 | €7,715 | +€1,728 | +28.9% |
| Stocks | 30/36 | €5,987 | €7,715 | +€1,728 | +28.9% |
| Amounts receivable within one year | 40/41 | €114,351 | €100,918 | -€13,433 | -11.7% |
| Trade receivables | 40 | €110,726 | €86,648 | -€24,078 | -21.7% |
| Other amounts receivable | 41 | €3,625 | €14,270 | +€10,646 | +293.7% |
| Cash at bank and in hand | 54/58 | €13,584 | €16,497 | +€2,913 | +21.4% |
| Deferred charges and accrued income | 490/1 | €484 | €968 | +€484 | +100.0% |
| Total equity and liabilities | 10/49 | €148,154 | €133,444 | -€14,709 | -9.9% |
| Equity | 10/15 | €72,144 | €78,275 | +€6,131 | +8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,544 | €59,675 | +€6,131 | +11.5% |
| Distributable reserves | 133 | €53,544 | €59,675 | +€6,131 | +11.5% |
| Amounts payable | 17/49 | €76,010 | €55,169 | -€20,841 | -27.4% |
| Amounts payable within one year | 42/48 | €76,010 | €55,169 | -€20,841 | -27.4% |
| Trade debts | 44 | €28,929 | €22,531 | -€6,399 | -22.1% |
| Suppliers | 440/4 | €28,929 | €22,531 | -€6,399 | -22.1% |
| Advances received on contracts in progress | 46 | - | €1,972 | +€1,972 | |
| Taxes, remuneration and social security | 45 | €7,402 | €8,617 | +€1,215 | +16.4% |
| Taxes | 450/3 | €7,402 | €8,617 | +€1,215 | +16.4% |
| Other amounts payable | 47/48 | €39,679 | €22,050 | -€17,629 | -44.4% |
| Non-recurring operating income | 76A | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,425 | €7,613 | -€1,812 | -19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,027 | -€4,552 | +€475 | +9.5% |
| Other operating charges | 640/8 | €2,664 | €1,291 | -€1,374 | -51.6% |
| Gross operating margin | 9900 | €59,234 | €39,873 | -€19,361 | -32.7% |
| Operating profit (loss) | 9901 | €52,172 | €35,521 | -€16,651 | -31.9% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1124.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1124.0% |
| Financial charges | 65/66B | €387 | €1,154 | +€767 | +198.0% |
| Recurring financial charges | 65 | €387 | €1,154 | +€767 | +198.0% |
| Profit (loss) for the period before taxes | 9903 | €51,785 | €34,370 | -€17,415 | -33.6% |
| Income taxes | 67/77 | €9,703 | €4,639 | -€5,064 | -52.2% |
| Profit (loss) for the period | 9904 | €42,082 | €29,731 | -€12,351 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,082 | €29,731 | -€12,351 | -29.3% |
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 10 October 2026 via checked.be.