Optilook: 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.
Optilook
Largest movements
- Cash +€54,313
up €54,313 (+252.5%), from €21,513 to €75,827
mainly Net result for the year (+€87,558) and Depreciation (+€14,534)
- Current investments +€30,000
up €30,000 (+19.4%), from €155,000 to €185,000
- Tangible fixed assets -€11,627
down €11,627 (-16.5%), from €70,397 to €58,770
of which Plant, machinery and equipment: -€7,803
- Stocks and contracts -€7,450
down €7,450 (-14.3%), from €52,169 to €44,719
- Receivables within one year +€5,011
up €5,011 (+80.5%), from €6,222 to €11,233
of which Trade receivables: +€6,304
- Profit (loss) carried forward +€87,558
up €87,558 (+70.9%), from €123,521 to €211,079
- Other debts -€26,863
down €26,863 (-20.0%), from €134,000 to €107,137
- Gross operating margin +€19,199
up €19,199 (+10.2%), from €188,549 to €207,748
- Taxes +€4,993
up €4,993 (+22.5%), from €22,233 to €27,226
- Financial charges +€3,428
up €3,428 (+117.0%), from €2,931 to €6,359
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 | €308,254 | €377,714 | +€69,460 | +22.5% |
| Fixed assets | 21/28 | €71,420 | €59,469 | -€11,951 | -16.7% |
| Intangible fixed assets | 21 | €710 | €386 | -€324 | -45.6% |
| Tangible fixed assets | 22/27 | €70,397 | €58,770 | -€11,627 | -16.5% |
| Land and buildings | 22 | €5,140 | €4,496 | -€644 | -12.5% |
| Plant, machinery and equipment | 23 | €51,470 | €43,667 | -€7,803 | -15.2% |
| Furniture and vehicles | 24 | €13,787 | €10,607 | -€3,180 | -23.1% |
| Financial fixed assets | 28 | €313 | €313 | = | 0.0% |
| Current assets | 29/58 | €236,834 | €318,245 | +€81,411 | +34.4% |
| Stocks and contracts in progress | 3 | €52,169 | €44,719 | -€7,450 | -14.3% |
| Stocks | 30/36 | €52,169 | €44,719 | -€7,450 | -14.3% |
| Amounts receivable within one year | 40/41 | €6,222 | €11,233 | +€5,011 | +80.5% |
| Trade receivables | 40 | €4,769 | €11,073 | +€6,304 | +132.2% |
| Other amounts receivable | 41 | €1,453 | €160 | -€1,294 | -89.0% |
| Current investments | 50/53 | €155,000 | €185,000 | +€30,000 | +19.4% |
| Cash at bank and in hand | 54/58 | €21,513 | €75,827 | +€54,313 | +252.5% |
| Deferred charges and accrued income | 490/1 | €1,930 | €1,467 | -€463 | -24.0% |
| Total equity and liabilities | 10/49 | €308,254 | €377,714 | +€69,460 | +22.5% |
| Equity | 10/15 | €125,521 | €213,079 | +€87,558 | +69.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,521 | €211,079 | +€87,558 | +70.9% |
| Amounts payable | 17/49 | €182,733 | €164,636 | -€18,097 | -9.9% |
| Amounts payable within one year | 42/48 | €182,530 | €160,843 | -€21,688 | -11.9% |
| Trade debts | 44 | €24,402 | €26,547 | +€2,145 | +8.8% |
| Suppliers | 440/4 | €24,402 | €26,547 | +€2,145 | +8.8% |
| Taxes, remuneration and social security | 45 | €24,128 | €27,159 | +€3,030 | +12.6% |
| Taxes | 450/3 | €14,985 | €17,475 | +€2,490 | +16.6% |
| Remuneration and social security | 454/9 | €9,143 | €9,684 | +€541 | +5.9% |
| Other amounts payable | 47/48 | €134,000 | €107,137 | -€26,863 | -20.0% |
| Accrued charges and deferred income | 492/3 | €202 | €3,793 | +€3,590 | +1775.7% |
| Remuneration, social security and pensions | 62 | €70,849 | €70,269 | -€580 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,562 | €14,534 | +€1,972 | +15.7% |
| Other operating charges | 640/8 | €1,498 | €1,809 | +€311 | +20.8% |
| Gross operating margin | 9900 | €188,549 | €207,748 | +€19,199 | +10.2% |
| Operating profit (loss) | 9901 | €103,641 | €121,136 | +€17,495 | +16.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,931 | €6,359 | +€3,428 | +117.0% |
| Recurring financial charges | 65 | €2,931 | €6,359 | +€3,428 | +117.0% |
| Profit (loss) for the period before taxes | 9903 | €100,711 | €114,784 | +€14,073 | +14.0% |
| Income taxes | 67/77 | €22,233 | €27,226 | +€4,993 | +22.5% |
| Profit (loss) for the period | 9904 | €78,478 | €87,558 | +€9,080 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,478 | €87,558 | +€9,080 | +11.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.