OPTISC: what changed
Two fiscal 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.
OPTISC
Largest movements
- Cash +€78,686
up €78,686 (+142.1%), from €55,375 to €134,061
mainly Net result for the year (+€43,821) and Current investments (+€30,000)
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Tangible fixed assets -€14,147
down €14,147 (-29.3%), from €48,255 to €34,109
of which Furniture and vehicles: -€12,999
- Reserves +€43,821
up €43,821 (+48.6%), from €90,219 to €134,040
- Debts after one year -€10,265
down €10,265 (-47.2%), from €21,731 to €11,467
- Gross operating margin -€7,770
down €7,770 (-9.8%), from €79,033 to €71,263
- Taxes -€1,314
down €1,314 (-9.6%), from €13,695 to €12,382
- Depreciation +€1,100
up €1,100 (+8.4%), from €13,047 to €14,147
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 | €148,231 | €182,893 | +€34,662 | +23.4% |
| Fixed assets | 21/28 | €48,295 | €34,149 | -€14,147 | -29.3% |
| Tangible fixed assets | 22/27 | €48,255 | €34,109 | -€14,147 | -29.3% |
| Plant, machinery and equipment | 23 | €2,361 | €1,843 | -€518 | -21.9% |
| Furniture and vehicles | 24 | €39,702 | €26,703 | -€12,999 | -32.7% |
| Other tangible fixed assets | 26 | €6,193 | €5,563 | -€630 | -10.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €99,936 | €148,744 | +€48,809 | +48.8% |
| Amounts receivable within one year | 40/41 | €12,827 | €13,068 | +€241 | +1.9% |
| Trade receivables | 40 | €12,827 | €13,068 | +€241 | +1.9% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €55,375 | €134,061 | +€78,686 | +142.1% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,615 | -€119 | -6.9% |
| Total equity and liabilities | 10/49 | €148,231 | €182,893 | +€34,662 | +23.4% |
| Equity | 10/15 | €92,719 | €136,540 | +€43,821 | +47.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €90,219 | €134,040 | +€43,821 | +48.6% |
| Distributable reserves | 133 | €90,219 | €134,040 | +€43,821 | +48.6% |
| Amounts payable | 17/49 | €55,512 | €46,353 | -€9,159 | -16.5% |
| Amounts payable after more than one year | 17 | €21,731 | €11,467 | -€10,265 | -47.2% |
| Financial debts | 170/4 | €21,731 | €11,467 | -€10,265 | -47.2% |
| Amounts payable within one year | 42/48 | €33,543 | €34,870 | +€1,328 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €9,967 | €10,265 | +€298 | +3.0% |
| Trade debts | 44 | €148 | €1,865 | +€1,717 | +1163.2% |
| Suppliers | 440/4 | €148 | €1,865 | +€1,717 | +1163.2% |
| Taxes, remuneration and social security | 45 | €21,761 | €22,520 | +€759 | +3.5% |
| Taxes | 450/3 | €21,761 | €22,520 | +€759 | +3.5% |
| Other amounts payable | 47/48 | €1,667 | €221 | -€1,446 | -86.7% |
| Accrued charges and deferred income | 492/3 | €238 | €17 | -€222 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,047 | €14,147 | +€1,100 | +8.4% |
| Other operating charges | 640/8 | €476 | €613 | +€138 | +28.9% |
| Gross operating margin | 9900 | €79,033 | €71,263 | -€7,770 | -9.8% |
| Operating profit (loss) | 9901 | €65,511 | €56,503 | -€9,008 | -13.8% |
| Financial income | 75/76B | - | €565 | +€565 | |
| Recurring financial income | 75 | - | €565 | +€565 | |
| Financial charges | 65/66B | €1,161 | €866 | -€295 | -25.4% |
| Recurring financial charges | 65 | €1,161 | €866 | -€295 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €64,349 | €56,202 | -€8,147 | -12.7% |
| Income taxes | 67/77 | €13,695 | €12,382 | -€1,314 | -9.6% |
| Profit (loss) for the period | 9904 | €50,654 | €43,821 | -€6,833 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,654 | €43,821 | -€6,833 | -13.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.