OPTILUX: 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.
OPTILUX
Largest movements
- Receivables within one year +€31,405
up €31,405 (+155.2%), from €20,235 to €51,640
of which Other amounts receivable: +€35,621
- Cash -€12,491
down €12,491 (-3.6%), from €345,229 to €332,738
mainly Accrued charges and deferred income (-€68,836) and Receivables within one year (-€31,405)
- Tangible fixed assets -€10,384
down €10,384 (-14.6%), from €71,125 to €60,741
of which Plant, machinery and equipment: -€9,776
- Stocks and contracts -€9,787
down €9,787 (-5.6%), from €175,213 to €165,426
- Profit (loss) carried forward +€112,265
up €112,265 (+48.8%), from €230,157 to €342,422
- Accrued charges and deferred income -€68,836
down €68,836 (-82.1%), from €83,804 to €14,968
- Debts within one year -€21,814
down €21,814 (-13.2%), from €165,141 to €143,327
of which Trade debts: -€19,271
- Debts after one year -€18,846
down €18,846 (-19.2%), from €98,069 to €79,223
- Gross operating margin +€40,081
up €40,081 (+7.7%), from €520,361 to €560,442
- Taxes +€7,449
up €7,449 (+22.4%), from €33,284 to €40,733
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 | €652,846 | €655,616 | +€2,770 | +0.4% |
| Fixed assets | 21/28 | €71,538 | €61,154 | -€10,384 | -14.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €71,125 | €60,741 | -€10,384 | -14.6% |
| Plant, machinery and equipment | 23 | €70,517 | €60,741 | -€9,776 | -13.9% |
| Furniture and vehicles | 24 | €608 | €0 | -€608 | -100.0% |
| Financial fixed assets | 28 | €413 | €413 | = | 0.0% |
| Current assets | 29/58 | €581,308 | €594,462 | +€13,154 | +2.3% |
| Stocks and contracts in progress | 3 | €175,213 | €165,426 | -€9,787 | -5.6% |
| Stocks | 30/36 | €175,213 | €165,426 | -€9,787 | -5.6% |
| Amounts receivable within one year | 40/41 | €20,235 | €51,640 | +€31,405 | +155.2% |
| Trade receivables | 40 | €19,997 | €15,781 | -€4,216 | -21.1% |
| Other amounts receivable | 41 | €238 | €35,859 | +€35,621 | +14968.7% |
| Cash at bank and in hand | 54/58 | €345,229 | €332,738 | -€12,491 | -3.6% |
| Deferred charges and accrued income | 490/1 | €40,632 | €44,658 | +€4,026 | +9.9% |
| Total equity and liabilities | 10/49 | €652,846 | €655,616 | +€2,770 | +0.4% |
| Equity | 10/15 | €305,832 | €418,098 | +€112,265 | +36.7% |
| Contributions | 10/11 | €75,675 | €75,675 | = | 0.0% |
| Capital | 10 | €75,675 | €75,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | €230,157 | €342,422 | +€112,265 | +48.8% |
| Amounts payable | 17/49 | €347,014 | €237,519 | -€109,495 | -31.6% |
| Amounts payable after more than one year | 17 | €98,069 | €79,223 | -€18,846 | -19.2% |
| Other amounts payable | 178/9 | €98,069 | €79,223 | -€18,846 | -19.2% |
| Amounts payable within one year | 42/48 | €165,141 | €143,327 | -€21,814 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €28,620 | €18,846 | -€9,775 | -34.2% |
| Trade debts | 44 | €61,089 | €41,818 | -€19,271 | -31.5% |
| Suppliers | 440/4 | €61,089 | €41,818 | -€19,271 | -31.5% |
| Taxes, remuneration and social security | 45 | €74,972 | €82,337 | +€7,365 | +9.8% |
| Taxes | 450/3 | €38,570 | €34,666 | -€3,904 | -10.1% |
| Remuneration and social security | 454/9 | €36,402 | €47,671 | +€11,269 | +31.0% |
| Accrued charges and deferred income | 492/3 | €83,804 | €14,968 | -€68,836 | -82.1% |
| Non-recurring operating income | 76A | - | €220 | +€220 | |
| Remuneration, social security and pensions | 62 | €387,621 | €392,836 | +€5,215 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,691 | €11,874 | +€183 | +1.6% |
| Other operating charges | 640/8 | €1,059 | €625 | -€433 | -40.9% |
| Non-recurring operating charges | 66A | €20 | €874 | +€854 | +4267.7% |
| Gross operating margin | 9900 | €520,361 | €560,442 | +€40,081 | +7.7% |
| Operating profit (loss) | 9901 | €119,970 | €154,233 | +€34,263 | +28.6% |
| Financial income | 75/76B | €2,546 | €3,989 | +€1,442 | +56.7% |
| Recurring financial income | 75 | €2,546 | €3,989 | +€1,442 | +56.7% |
| Financial charges | 65/66B | €4,927 | €5,224 | +€296 | +6.0% |
| Recurring financial charges | 65 | €4,927 | €5,224 | +€296 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €117,589 | €152,998 | +€35,409 | +30.1% |
| Income taxes | 67/77 | €33,284 | €40,733 | +€7,449 | +22.4% |
| Profit (loss) for the period | 9904 | €84,305 | €112,265 | +€27,960 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,305 | €112,265 | +€27,960 | +33.2% |
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 9 October 2026 via checked.be.