OPTISQUARE: 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.
OPTISQUARE
Largest movements
- Cash +€11,790
up €11,790 (+13.3%), from €88,617 to €100,407
mainly Net result for the year (+€19,806) and Other debts (+€11,647)
- Tangible fixed assets -€6,027
down €6,027 (-98.6%), from €6,110 to €83
of which Plant, machinery and equipment: -€5,868
- Receivables within one year +€1,495
up €1,495 (+8.4%), from €17,867 to €19,362
of which Trade receivables: +€2,525
- Deferred charges and accrued income -€1,392
down €1,392 (-44.6%), from €3,122 to €1,730
- Other debts +€11,647
up €11,647 (+83.1%), from €14,013 to €25,660
- Trade debts -€6,295
down €6,295 (-21.4%), from €29,430 to €23,135
- Reserves -€2,100
down €2,100 (-3.9%), from €53,250 to €51,150
- Tax, wage and social debts +€1,926
up €1,926 (+16.6%), from €11,573 to €13,499
- Write-downs +€8,420
up €8,420, from -€7,686 to €734
- Taxes -€4,859
down €4,859 (-30.1%), from €16,129 to €11,270
- Gross operating margin -€1,018
down €1,018 (-2.5%), from €40,360 to €39,342
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 | €133,607 | €138,444 | +€4,836 | +3.6% |
| Fixed assets | 21/28 | €7,610 | €1,583 | -€6,027 | -79.2% |
| Tangible fixed assets | 22/27 | €6,110 | €83 | -€6,027 | -98.6% |
| Plant, machinery and equipment | 23 | €5,868 | €0 | -€5,868 | -100.0% |
| Furniture and vehicles | 24 | €242 | €83 | -€159 | -65.8% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €125,997 | €136,861 | +€10,864 | +8.6% |
| Stocks and contracts in progress | 3 | €16,391 | €15,362 | -€1,029 | -6.3% |
| Stocks | 30/36 | €16,391 | €15,362 | -€1,029 | -6.3% |
| Amounts receivable within one year | 40/41 | €17,867 | €19,362 | +€1,495 | +8.4% |
| Trade receivables | 40 | €12,714 | €15,239 | +€2,525 | +19.9% |
| Other amounts receivable | 41 | €5,153 | €4,123 | -€1,030 | -20.0% |
| Cash at bank and in hand | 54/58 | €88,617 | €100,407 | +€11,790 | +13.3% |
| Deferred charges and accrued income | 490/1 | €3,122 | €1,730 | -€1,392 | -44.6% |
| Total equity and liabilities | 10/49 | €133,607 | €138,444 | +€4,836 | +3.6% |
| Equity | 10/15 | €78,592 | €76,150 | -€2,442 | -3.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €53,250 | €51,150 | -€2,100 | -3.9% |
| Distributable reserves | 133 | €53,250 | €51,150 | -€2,100 | -3.9% |
| Profit (loss) carried forward | 14 | €342 | €0 | -€342 | -100.0% |
| Amounts payable | 17/49 | €55,016 | €62,294 | +€7,278 | +13.2% |
| Amounts payable within one year | 42/48 | €55,016 | €62,294 | +€7,278 | +13.2% |
| Trade debts | 44 | €29,430 | €23,135 | -€6,295 | -21.4% |
| Suppliers | 440/4 | €29,430 | €23,135 | -€6,295 | -21.4% |
| Taxes, remuneration and social security | 45 | €11,573 | €13,499 | +€1,926 | +16.6% |
| Taxes | 450/3 | €11,573 | €13,499 | +€1,926 | +16.6% |
| Other amounts payable | 47/48 | €14,013 | €25,660 | +€11,647 | +83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,199 | €6,027 | -€171 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,686 | €734 | +€8,420 | |
| Other operating charges | 640/8 | €1,069 | €949 | -€120 | -11.2% |
| Gross operating margin | 9900 | €40,360 | €39,342 | -€1,018 | -2.5% |
| Operating profit (loss) | 9901 | €40,778 | €31,632 | -€9,146 | -22.4% |
| Financial income | 75/76B | €883 | €909 | +€26 | +2.9% |
| Recurring financial income | 75 | €883 | €909 | +€26 | +2.9% |
| Financial charges | 65/66B | €1,332 | €1,464 | +€133 | +10.0% |
| Recurring financial charges | 65 | €1,332 | €1,464 | +€133 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €40,329 | €31,076 | -€9,253 | -22.9% |
| Income taxes | 67/77 | €16,129 | €11,270 | -€4,859 | -30.1% |
| Profit (loss) for the period | 9904 | €24,201 | €19,806 | -€4,395 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,201 | €19,806 | -€4,395 | -18.2% |
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 10 October 2026 via checked.be.