OPTILOUP: 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.
OPTILOUP
Largest movements
- Current investments +€75,000
up €75,000 (+25.4%), from €295,200 to €370,200
- Receivables within one year +€53,398
up €53,398 (+33.6%), from €159,006 to €212,403
of which Other amounts receivable: +€51,165
- Intangible fixed assets -€50,000
down €50,000 (-14.3%), from €350,137 to €300,137
- Stocks and contracts +€29,390
up €29,390 (+23.6%), from €124,289 to €153,679
- Tangible fixed assets -€22,744
down €22,744 (-13.2%), from €172,584 to €149,840
of which Other tangible fixed assets: -€15,898
- Other debts +€729,057
up €729,057 (+621.3%), from €117,336 to €846,393
- Profit (loss) carried forward -€697,840
down €697,840 (-100.0%), from €697,854 to €13
- Tax, wage and social debts +€140,208
up €140,208 (+316.4%), from €44,319 to €184,527
of which Taxes: +€133,912
- Debts after one year -€106,872
down €106,872 (-38.5%), from €277,410 to €170,539
- Staff costs +€17,336
up €17,336 (+5.9%), from €293,307 to €310,643
- Gross operating margin -€9,314
down €9,314 (-1.4%), from €678,985 to €669,670
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 | €1,325,123 | €1,401,489 | +€76,366 | +5.8% |
| Fixed assets | 21/28 | €522,721 | €449,977 | -€72,744 | -13.9% |
| Intangible fixed assets | 21 | €350,137 | €300,137 | -€50,000 | -14.3% |
| Tangible fixed assets | 22/27 | €172,584 | €149,840 | -€22,744 | -13.2% |
| Plant, machinery and equipment | 23 | €18,798 | €11,826 | -€6,972 | -37.1% |
| Furniture and vehicles | 24 | €7,985 | €8,111 | +€126 | +1.6% |
| Other tangible fixed assets | 26 | €145,801 | €129,904 | -€15,898 | -10.9% |
| Current assets | 29/58 | €802,402 | €951,512 | +€149,110 | +18.6% |
| Amounts receivable after more than one year | 29 | €134,075 | €138,962 | +€4,887 | +3.6% |
| Other amounts receivable | 291 | €134,075 | €138,962 | +€4,887 | +3.6% |
| Stocks and contracts in progress | 3 | €124,289 | €153,679 | +€29,390 | +23.6% |
| Stocks | 30/36 | €124,289 | €153,679 | +€29,390 | +23.6% |
| Amounts receivable within one year | 40/41 | €159,006 | €212,403 | +€53,398 | +33.6% |
| Trade receivables | 40 | €27,670 | €29,903 | +€2,233 | +8.1% |
| Other amounts receivable | 41 | €131,335 | €182,500 | +€51,165 | +39.0% |
| Current investments | 50/53 | €295,200 | €370,200 | +€75,000 | +25.4% |
| Cash at bank and in hand | 54/58 | €74,661 | €63,164 | -€11,498 | -15.4% |
| Deferred charges and accrued income | 490/1 | €15,170 | €13,103 | -€2,067 | -13.6% |
| Total equity and liabilities | 10/49 | €1,325,123 | €1,401,489 | +€76,366 | +5.8% |
| Equity | 10/15 | €700,354 | €2,513 | -€697,840 | -99.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €697,854 | €13 | -€697,840 | -100.0% |
| Amounts payable | 17/49 | €624,769 | €1,398,976 | +€774,207 | +123.9% |
| Amounts payable after more than one year | 17 | €277,410 | €170,539 | -€106,872 | -38.5% |
| Financial debts | 170/4 | €277,410 | €170,539 | -€106,872 | -38.5% |
| Amounts payable within one year | 42/48 | €347,359 | €1,228,437 | +€881,078 | +253.7% |
| Current portion of amounts payable after more than one year | 42 | €104,209 | €106,876 | +€2,667 | +2.6% |
| Trade debts | 44 | €81,496 | €90,641 | +€9,145 | +11.2% |
| Suppliers | 440/4 | €81,496 | €90,641 | +€9,145 | +11.2% |
| Taxes, remuneration and social security | 45 | €44,319 | €184,527 | +€140,208 | +316.4% |
| Taxes | 450/3 | €12,800 | €146,712 | +€133,912 | +1046.2% |
| Remuneration and social security | 454/9 | €31,519 | €37,815 | +€6,296 | +20.0% |
| Other amounts payable | 47/48 | €117,336 | €846,393 | +€729,057 | +621.3% |
| Non-recurring operating income | 76A | €535 | €158 | -€377 | -70.5% |
| Remuneration, social security and pensions | 62 | €293,307 | €310,643 | +€17,336 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,570 | €75,413 | +€3,843 | +5.4% |
| Other operating charges | 640/8 | €1,535 | €2,243 | +€708 | +46.2% |
| Non-recurring operating charges | 66A | €290 | €15,409 | +€15,119 | +5213.3% |
| Gross operating margin | 9900 | €678,985 | €669,670 | -€9,314 | -1.4% |
| Operating profit (loss) | 9901 | €312,283 | €265,962 | -€46,321 | -14.8% |
| Financial income | 75/76B | €11,643 | €11,556 | -€87 | -0.8% |
| Recurring financial income | 75 | €11,643 | €11,556 | -€87 | -0.8% |
| Financial charges | 65/66B | €15,232 | €13,632 | -€1,599 | -10.5% |
| Recurring financial charges | 65 | €15,232 | €13,632 | -€1,599 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €308,695 | €263,885 | -€44,809 | -14.5% |
| Income taxes | 67/77 | €72,101 | €69,298 | -€2,802 | -3.9% |
| Profit (loss) for the period | 9904 | €236,594 | €194,587 | -€42,007 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €236,594 | €194,587 | -€42,007 | -17.8% |
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 12 October 2026 via checked.be.