Optistone: 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.
Optistone
Largest movements
- Receivables within one year +€7,514
up €7,514 (+2.6%), from €292,775 to €300,289
of which Other amounts receivable: +€9,140
- Accrued charges and deferred income +€7,300
up €7,300 (+116.6%), from €6,259 to €13,559
- Other debts +€3,219
up €3,219 (+3.3%), from €98,542 to €101,761
- Gross operating margin -€7,260
down €7,260, from €4,792 to -€2,467
- Financial charges +€1,680
up €1,680 (+28.1%), from €5,975 to €7,655
- Taxes -€802
down €802 (-100.0%), from €802 to €0
- Financial income +€352
up €352 (+4.9%), from €7,233 to €7,585
- Other operating charges -€154
down €154 (-22.5%), from €685 to €531
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 | €301,051 | €307,980 | +€6,929 | +2.3% |
| Current assets | 29/58 | €301,051 | €307,980 | +€6,929 | +2.3% |
| Amounts receivable within one year | 40/41 | €292,775 | €300,289 | +€7,514 | +2.6% |
| Trade receivables | 40 | €1,626 | €0 | -€1,626 | -100.0% |
| Other amounts receivable | 41 | €291,150 | €300,289 | +€9,140 | +3.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €476 | €106 | -€370 | -77.8% |
| Deferred charges and accrued income | 490/1 | €7,800 | €7,585 | -€215 | -2.8% |
| Total equity and liabilities | 10/49 | €301,051 | €307,980 | +€6,929 | +2.3% |
| Equity | 10/15 | €195,448 | €192,379 | -€3,069 | -1.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €176,856 | €173,787 | -€3,069 | -1.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €176,856 | €173,787 | -€3,069 | -1.7% |
| Amounts payable | 17/49 | €105,604 | €115,601 | +€9,998 | +9.5% |
| Amounts payable within one year | 42/48 | €99,345 | €102,042 | +€2,698 | +2.7% |
| Taxes, remuneration and social security | 45 | €802 | €281 | -€521 | -65.0% |
| Taxes | 450/3 | €802 | €281 | -€521 | -65.0% |
| Other amounts payable | 47/48 | €98,542 | €101,761 | +€3,219 | +3.3% |
| Accrued charges and deferred income | 492/3 | €6,259 | €13,559 | +€7,300 | +116.6% |
| Other operating charges | 640/8 | €685 | €531 | -€154 | -22.5% |
| Gross operating margin | 9900 | €4,792 | -€2,467 | -€7,260 | |
| Operating profit (loss) | 9901 | €4,107 | -€2,999 | -€7,106 | |
| Financial income | 75/76B | €7,233 | €7,585 | +€352 | +4.9% |
| Recurring financial income | 75 | €7,233 | €7,585 | +€352 | +4.9% |
| Financial charges | 65/66B | €5,975 | €7,655 | +€1,680 | +28.1% |
| Recurring financial charges | 65 | €5,975 | €7,655 | +€1,680 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €5,365 | -€3,069 | -€8,434 | |
| Income taxes | 67/77 | €802 | €0 | -€802 | -100.0% |
| Profit (loss) for the period | 9904 | €4,563 | -€3,069 | -€7,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,563 | -€3,069 | -€7,632 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.