OPTILIFE: what changed
Two fiscal 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.
OPTILIFE
Largest movements
- Tangible fixed assets -€138,592
down €138,592 (-19.8%), from €698,401 to €559,809
of which Land and buildings: -€123,457
- Receivables within one year +€30,902
up €30,902 (+153.2%), from €20,175 to €51,077
of which Other amounts receivable: +€23,993
- Debts after one year -€49,920
down €49,920 (-9.9%), from €501,835 to €451,915
of which Financial debts: -€49,920
- Current portion of long-term debt -€29,130
down €29,130 (-71.4%), from €40,826 to €11,696
- Other debts -€28,979
no longer reported in 2025 (was €28,979)
- Gross operating margin -€22,739
down €22,739 (-24.6%), from €92,354 to €69,615
- Other operating charges +€11,662
up €11,662 (+414.2%), from €2,815 to €14,478
- Financial charges +€8,282
up €8,282 (+61.4%), from €13,484 to €21,766
- Depreciation -€2,417
down €2,417 (-6.9%), from €34,991 to €32,573
- Financial income +€1,570
up €1,570 (+8510.7%), from €18 to €1,589
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 | €739,984 | €623,367 | -€116,617 | -15.8% |
| Fixed assets | 21/28 | €698,908 | €560,315 | -€138,592 | -19.8% |
| Tangible fixed assets | 22/27 | €698,401 | €559,809 | -€138,592 | -19.8% |
| Land and buildings | 22 | €634,485 | €511,028 | -€123,457 | -19.5% |
| Plant, machinery and equipment | 23 | €2,228 | €1,493 | -€735 | -33.0% |
| Furniture and vehicles | 24 | €55,103 | €41,693 | -€13,410 | -24.3% |
| Other tangible fixed assets | 26 | €6,585 | €5,595 | -€990 | -15.0% |
| Financial fixed assets | 28 | €506 | €506 | = | 0.0% |
| Current assets | 29/58 | €41,076 | €63,052 | +€21,975 | +53.5% |
| Amounts receivable within one year | 40/41 | €20,175 | €51,077 | +€30,902 | +153.2% |
| Trade receivables | 40 | €19,075 | €25,985 | +€6,909 | +36.2% |
| Other amounts receivable | 41 | €1,100 | €25,093 | +€23,993 | +2181.2% |
| Cash at bank and in hand | 54/58 | €14,042 | €10,301 | -€3,742 | -26.6% |
| Deferred charges and accrued income | 490/1 | €6,859 | €1,674 | -€5,185 | -75.6% |
| Total equity and liabilities | 10/49 | €739,984 | €623,367 | -€116,617 | -15.8% |
| Equity | 10/15 | €112,174 | €112,862 | +€688 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,085 | €120,446 | -€3,639 | -2.9% |
| Tax-exempt reserves | 132 | €122,225 | €118,586 | -€3,639 | -3.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,511 | -€26,184 | +€4,327 | +14.2% |
| Provisions and deferred taxes | 16 | €26,726 | €25,816 | -€910 | -3.4% |
| Deferred taxes | 168 | €26,726 | €25,816 | -€910 | -3.4% |
| Amounts payable | 17/49 | €601,084 | €484,688 | -€116,395 | -19.4% |
| Amounts payable after more than one year | 17 | €501,835 | €451,915 | -€49,920 | -9.9% |
| Financial debts | 170/4 | €500,660 | €450,740 | -€49,920 | -10.0% |
| Other amounts payable | 178/9 | €1,175 | €1,175 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,582 | €31,192 | -€66,391 | -68.0% |
| Current portion of amounts payable after more than one year | 42 | €40,826 | €11,696 | -€29,130 | -71.4% |
| Trade debts | 44 | €17,885 | €11,890 | -€5,995 | -33.5% |
| Suppliers | 440/4 | €17,885 | €11,890 | -€5,995 | -33.5% |
| Taxes, remuneration and social security | 45 | €9,893 | €7,606 | -€2,287 | -23.1% |
| Taxes | 450/3 | €9,893 | €7,606 | -€2,287 | -23.1% |
| Other amounts payable | 47/48 | €28,979 | - | -€28,979 | |
| Accrued charges and deferred income | 492/3 | €1,666 | €1,582 | -€84 | -5.1% |
| Non-recurring operating income | 76A | - | €1,166 | +€1,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,991 | €32,573 | -€2,417 | -6.9% |
| Other operating charges | 640/8 | €2,815 | €14,478 | +€11,662 | +414.2% |
| Gross operating margin | 9900 | €92,354 | €69,615 | -€22,739 | -24.6% |
| Operating profit (loss) | 9901 | €54,548 | €22,564 | -€31,984 | -58.6% |
| Financial income | 75/76B | €18 | €1,589 | +€1,570 | +8510.7% |
| Recurring financial income | 75 | €18 | €1,589 | +€1,570 | +8510.7% |
| Financial charges | 65/66B | €13,484 | €21,766 | +€8,282 | +61.4% |
| Recurring financial charges | 65 | €13,484 | €21,766 | +€8,282 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | €41,082 | €2,386 | -€38,696 | -94.2% |
| Transfer from deferred taxes | 780 | €569 | €910 | +€341 | +59.9% |
| Income taxes | 67/77 | €3,207 | €2,608 | -€599 | -18.7% |
| Profit (loss) for the period | 9904 | €38,444 | €688 | -€37,756 | -98.2% |
| Transfer from tax-exempt reserves | 789 | €2,276 | €3,639 | +€1,363 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,720 | €4,327 | -€36,393 | -89.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.