OPTIPROLEX: 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.
OPTIPROLEX
Largest movements
- Cash +€35,642
up €35,642 (+8.5%), from €417,654 to €453,296
mainly Net result for the year (+€63,099) and Receivables within one year (+€19,579)
- Receivables within one year -€19,579
down €19,579 (-12.9%), from €151,404 to €131,825
of which Other amounts receivable: -€16,260
- Intangible fixed assets -€6,676
no longer reported in 2025 (was €6,676)
- Profit (loss) carried forward +€63,099
up €63,099 (+39.5%), from €159,651 to €222,750
- Other debts -€41,097
down €41,097 (-13.8%), from €297,551 to €256,454
- Trade debts -€14,658
down €14,658 (-25.5%), from €57,415 to €42,757
- Staff costs -€56,918
down €56,918 (-32.8%), from €173,337 to €116,419
- Taxes +€11,393
up €11,393 (+76.7%), from €14,854 to €26,247
- Depreciation -€6,398
down €6,398 (-36.7%), from €17,449 to €11,051
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 | €587,776 | €592,187 | +€4,411 | +0.8% |
| Fixed assets | 21/28 | €17,911 | €6,860 | -€11,051 | -61.7% |
| Intangible fixed assets | 21 | €6,676 | - | -€6,676 | |
| Tangible fixed assets | 22/27 | €11,235 | €6,860 | -€4,375 | -38.9% |
| Furniture and vehicles | 24 | €10,059 | €6,363 | -€3,696 | -36.7% |
| Other tangible fixed assets | 26 | €1,176 | €497 | -€679 | -57.7% |
| Current assets | 29/58 | €569,865 | €585,327 | +€15,462 | +2.7% |
| Amounts receivable within one year | 40/41 | €151,404 | €131,825 | -€19,579 | -12.9% |
| Trade receivables | 40 | €135,084 | €131,765 | -€3,319 | -2.5% |
| Other amounts receivable | 41 | €16,320 | €60 | -€16,260 | -99.6% |
| Cash at bank and in hand | 54/58 | €417,654 | €453,296 | +€35,642 | +8.5% |
| Deferred charges and accrued income | 490/1 | €807 | €206 | -€601 | -74.5% |
| Total equity and liabilities | 10/49 | €587,776 | €592,187 | +€4,411 | +0.8% |
| Equity | 10/15 | €192,651 | €255,750 | +€63,099 | +32.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,651 | €222,750 | +€63,099 | +39.5% |
| Amounts payable | 17/49 | €395,125 | €336,437 | -€58,688 | -14.9% |
| Amounts payable within one year | 42/48 | €392,967 | €334,437 | -€58,530 | -14.9% |
| Trade debts | 44 | €57,415 | €42,757 | -€14,658 | -25.5% |
| Suppliers | 440/4 | €57,415 | €42,757 | -€14,658 | -25.5% |
| Advances received on contracts in progress | 46 | €3,661 | €2,238 | -€1,423 | -38.9% |
| Taxes, remuneration and social security | 45 | €34,340 | €32,988 | -€1,352 | -3.9% |
| Taxes | 450/3 | €18,454 | €18,931 | +€477 | +2.6% |
| Remuneration and social security | 454/9 | €15,886 | €14,057 | -€1,829 | -11.5% |
| Other amounts payable | 47/48 | €297,551 | €256,454 | -€41,097 | -13.8% |
| Accrued charges and deferred income | 492/3 | €2,158 | €2,000 | -€158 | -7.3% |
| Remuneration, social security and pensions | 62 | €173,337 | €116,419 | -€56,918 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,449 | €11,051 | -€6,398 | -36.7% |
| Other operating charges | 640/8 | €2,929 | €4,158 | +€1,229 | +42.0% |
| Gross operating margin | 9900 | €218,080 | €220,225 | +€2,145 | +1.0% |
| Operating profit (loss) | 9901 | €24,365 | €88,597 | +€64,232 | +264% |
| Financial income | 75/76B | €2,064 | €1,478 | -€586 | -28.4% |
| Recurring financial income | 75 | €2,064 | €1,478 | -€586 | -28.4% |
| Financial charges | 65/66B | €795 | €729 | -€66 | -8.3% |
| Recurring financial charges | 65 | €795 | €729 | -€66 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €25,634 | €89,346 | +€63,712 | +249% |
| Income taxes | 67/77 | €14,854 | €26,247 | +€11,393 | +76.7% |
| Profit (loss) for the period | 9904 | €10,780 | €63,099 | +€52,319 | +485% |
| Profit (loss) for the period to be appropriated | 9905 | €10,780 | €63,099 | +€52,319 | +485% |
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 13 October 2026 via checked.be.