OPTIQUE-C: 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.
OPTIQUE-C
Largest movements
- Cash +€421,687
up €421,687 (+143%), from €295,216 to €716,903
mainly Other debts (+€229,609) and Net result for the year (+€212,637)
- Current investments -€200,000
down €200,000 (-72.7%), from €275,000 to €75,000
- Tangible fixed assets +€53,988
up €53,988 (+14.4%), from €374,012 to €428,001
of which Land and buildings: +€100,197
- Receivables within one year -€50,441
down €50,441 (-83.7%), from €60,293 to €9,852
of which Other amounts receivable: -€39,924
- Receivables after one year +€20,272
up €20,272 (+16.3%), from €124,543 to €144,815
- Profit (loss) carried forward -€270,129
no longer reported in 2025 (was €270,129)
- Other debts +€229,609
new in 2025: €229,609
- Reserves +€212,637
up €212,637 (+37.6%), from €566,232 to €778,870
- Tax, wage and social debts +€156,023
up €156,023 (+898%), from €17,383 to €173,406
of which Taxes: +€166,142
- Trade debts -€61,697
no longer reported in 2025 (was €61,697)
- Gross operating margin +€92,009
up €92,009 (+20.3%), from €452,209 to €544,218
- Taxes +€59,573
up €59,573 (+144%), from €41,290 to €100,863
- Staff costs -€50,275
down €50,275 (-26.0%), from €193,601 to €143,326
- Depreciation -€44,326
down €44,326 (-36.2%), from €122,584 to €78,258
- Financial charges -€7,057
down €7,057 (-37.1%), from €19,007 to €11,950
of which Non-recurring financial charges: -€11,367
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 | €1,357,432 | €1,621,595 | +€264,163 | +19.5% |
| Fixed assets | 21/28 | €374,166 | €428,155 | +€53,988 | +14.4% |
| Tangible fixed assets | 22/27 | €374,012 | €428,001 | +€53,988 | +14.4% |
| Land and buildings | 22 | €217,951 | €318,148 | +€100,197 | +46.0% |
| Plant, machinery and equipment | 23 | €46,935 | €27,350 | -€19,586 | -41.7% |
| Furniture and vehicles | 24 | €109,126 | €82,503 | -€26,623 | -24.4% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €983,265 | €1,193,440 | +€210,175 | +21.4% |
| Amounts receivable after more than one year | 29 | €124,543 | €144,815 | +€20,272 | +16.3% |
| Other amounts receivable | 291 | €124,543 | €144,815 | +€20,272 | +16.3% |
| Stocks and contracts in progress | 3 | €228,213 | €246,870 | +€18,657 | +8.2% |
| Stocks | 30/36 | €228,213 | €246,870 | +€18,657 | +8.2% |
| Amounts receivable within one year | 40/41 | €60,293 | €9,852 | -€50,441 | -83.7% |
| Trade receivables | 40 | €15,309 | €4,792 | -€10,517 | -68.7% |
| Other amounts receivable | 41 | €44,984 | €5,059 | -€39,924 | -88.8% |
| Current investments | 50/53 | €275,000 | €75,000 | -€200,000 | -72.7% |
| Cash at bank and in hand | 54/58 | €295,216 | €716,903 | +€421,687 | +143% |
| Total equity and liabilities | 10/49 | €1,357,432 | €1,621,595 | +€264,163 | +19.5% |
| Equity | 10/15 | €836,361 | €778,870 | -€57,491 | -6.9% |
| Reserves | 13 | €566,232 | €778,870 | +€212,637 | +37.6% |
| Non-distributable reserves | 130/1 | €566,232 | €778,870 | +€212,637 | +37.6% |
| Reserves not available under the articles | 1311 | €566,232 | €778,870 | +€212,637 | +37.6% |
| Profit (loss) carried forward | 14 | €270,129 | - | -€270,129 | |
| Amounts payable | 17/49 | €521,070 | €842,725 | +€321,654 | +61.7% |
| Amounts payable after more than one year | 17 | €386,746 | €376,598 | -€10,147 | -2.6% |
| Financial debts | 170/4 | €386,746 | €376,598 | -€10,147 | -2.6% |
| Amounts payable within one year | 42/48 | €134,039 | €466,036 | +€331,997 | +248% |
| Current portion of amounts payable after more than one year | 42 | €54,959 | €63,020 | +€8,061 | +14.7% |
| Trade debts | 44 | €61,697 | - | -€61,697 | |
| Suppliers | 440/4 | €61,697 | - | -€61,697 | |
| Taxes, remuneration and social security | 45 | €17,383 | €173,406 | +€156,023 | +898% |
| Taxes | 450/3 | €7,264 | €173,406 | +€166,142 | +2,287% |
| Remuneration and social security | 454/9 | €10,119 | - | -€10,119 | |
| Other amounts payable | 47/48 | - | €229,609 | +€229,609 | |
| Accrued charges and deferred income | 492/3 | €286 | €90 | -€196 | -68.4% |
| Remuneration, social security and pensions | 62 | €193,601 | €143,326 | -€50,275 | -26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,584 | €78,258 | -€44,326 | -36.2% |
| Other operating charges | 640/8 | €4,566 | €4,167 | -€399 | -8.7% |
| Gross operating margin | 9900 | €452,209 | €544,218 | +€92,009 | +20.3% |
| Operating profit (loss) | 9901 | €131,459 | €318,467 | +€187,009 | +142% |
| Financial income | 75/76B | €7,150 | €6,984 | -€166 | -2.3% |
| Recurring financial income | 75 | €7,150 | €6,984 | -€166 | -2.3% |
| Financial charges | 65/66B | €19,007 | €11,950 | -€7,057 | -37.1% |
| Recurring financial charges | 65 | €7,640 | €11,950 | +€4,311 | +56.4% |
| Non-recurring financial charges | 66B | €11,367 | - | -€11,367 | |
| Profit (loss) for the period before taxes | 9903 | €119,602 | €313,501 | +€193,899 | +162% |
| Income taxes | 67/77 | €41,290 | €100,863 | +€59,573 | +144% |
| Profit (loss) for the period | 9904 | €78,311 | €212,637 | +€134,326 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €78,311 | €212,637 | +€134,326 | +172% |
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 20 October 2026 via checked.be.