OPTILAND HOLD: 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.
OPTILAND HOLD
Largest movements
- Receivables within one year -€33,817
down €33,817 (-46.9%), from €72,094 to €38,277
of which Other amounts receivable: -€34,154
- Trade debts -€26,308
no longer reported in 2025 (was €26,308)
- Profit (loss) carried forward -€12,894
down €12,894 (-91.3%), from -€14,118 to -€27,013
- Financial income -€1,077
down €1,077 (-56.0%), from €1,923 to €846
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 | €599,512 | €560,651 | -€38,861 | -6.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €510,001 | €510,001 | = | 0.0% |
| Tangible fixed assets | 22/27 | €510,000 | €510,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €510,000 | €510,000 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €89,511 | €50,650 | -€38,861 | -43.4% |
| Amounts receivable within one year | 40/41 | €72,094 | €38,277 | -€33,817 | -46.9% |
| Trade receivables | 40 | €14,234 | €14,570 | +€337 | +2.4% |
| Other amounts receivable | 41 | €57,861 | €23,707 | -€34,154 | -59.0% |
| Cash at bank and in hand | 54/58 | €17,416 | €12,373 | -€5,044 | -29.0% |
| Total equity and liabilities | 10/49 | €599,512 | €560,651 | -€38,861 | -6.5% |
| Equity | 10/15 | €558,992 | €546,097 | -€12,894 | -2.3% |
| Contributions | 10/11 | €571,500 | €571,500 | = | 0.0% |
| Capital | 10 | €571,500 | €571,500 | = | 0.0% |
| Issued capital | 100 | €571,500 | €571,500 | = | 0.0% |
| Reserves | 13 | €1,610 | €1,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,610 | €1,610 | = | 0.0% |
| Legal reserve | 130 | €1,610 | €1,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,118 | -€27,013 | -€12,894 | -91.3% |
| Amounts payable | 17/49 | €40,520 | €14,553 | -€25,967 | -64.1% |
| Amounts payable within one year | 42/48 | €26,308 | - | -€26,308 | |
| Trade debts | 44 | €26,308 | - | -€26,308 | |
| Suppliers | 440/4 | €26,308 | - | -€26,308 | |
| Accrued charges and deferred income | 492/3 | €14,212 | €14,553 | +€341 | +2.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€12,994 | -€12,864 | +€130 | +1.0% |
| Operating profit (loss) | 9901 | -€13,381 | -€13,264 | +€117 | +0.9% |
| Financial income | 75/76B | €1,923 | €846 | -€1,077 | -56.0% |
| Recurring financial income | 75 | €1,923 | €846 | -€1,077 | -56.0% |
| Financial charges | 65/66B | €579 | €476 | -€103 | -17.8% |
| Recurring financial charges | 65 | €579 | €476 | -€103 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,037 | -€12,894 | -€857 | -7.1% |
| Profit (loss) for the period | 9904 | -€12,037 | -€12,894 | -€857 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,037 | -€12,894 | -€857 | -7.1% |
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 19 October 2026 via checked.be.