OPTIQUE LIFE: 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 LIFE
Largest movements
- Cash -€1,257
no longer reported in 2025 (was €1,257)
- Other debts +€8,029
up €8,029 (+12.6%), from €63,967 to €71,996
- Debts after one year -€7,595
no longer reported in 2025 (was €7,595)
- Current portion of long-term debt -€1,691
down €1,691 (-18.2%), from €9,286 to €7,595
- Gross operating margin +€1,163
no longer reported in 2025 (was -€1,163)
- Depreciation -€1,080
no longer reported in 2025 (was €1,080)
- Financial charges -€622
no longer reported in 2025 (was €622)
- Other operating charges -€129
no longer reported in 2025 (was €129)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,887 | €28,630 | -€1,257 | -4.2% |
| Fixed assets | 21/28 | €8,522 | €8,522 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,022 | €7,022 | = | 0.0% |
| Land and buildings | 22 | €7,022 | €7,022 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €21,365 | €20,108 | -€1,257 | -5.9% |
| Amounts receivable within one year | 40/41 | €20,108 | €20,108 | = | 0.0% |
| Trade receivables | 40 | €20,108 | €20,108 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,257 | - | -€1,257 | |
| Total equity and liabilities | 10/49 | €29,887 | €28,630 | -€1,257 | -4.2% |
| Equity | 10/15 | -€50,960 | -€50,960 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,960 | -€55,960 | = | 0.0% |
| Amounts payable | 17/49 | €80,848 | €79,590 | -€1,257 | -1.6% |
| Amounts payable after more than one year | 17 | €7,595 | - | -€7,595 | |
| Financial debts | 170/4 | €7,595 | - | -€7,595 | |
| Amounts payable within one year | 42/48 | €73,253 | €79,590 | +€6,337 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €9,286 | €7,595 | -€1,691 | -18.2% |
| Other amounts payable | 47/48 | €63,967 | €71,996 | +€8,029 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | - | -€1,080 | |
| Other operating charges | 640/8 | €129 | - | -€129 | |
| Gross operating margin | 9900 | -€1,163 | - | +€1,163 | |
| Operating profit (loss) | 9901 | -€2,372 | - | +€2,372 | |
| Financial charges | 65/66B | €622 | - | -€622 | |
| Recurring financial charges | 65 | €622 | - | -€622 | |
| Profit (loss) for the period before taxes | 9903 | -€2,994 | - | +€2,994 | |
| Profit (loss) for the period | 9904 | -€2,994 | - | +€2,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,994 | - | +€2,994 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.