OPTISUN: 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.
OPTISUN
Largest movements
- Cash -€36,769
down €36,769 (-77.1%), from €47,712 to €10,943
mainly Debts after one year (-€19,331) and Current investments (-€18,729)
- Current investments +€18,729
new in 2025: €18,729
- Tangible fixed assets -€10,413
down €10,413 (-3.5%), from €294,768 to €284,355
of which Land and buildings: -€8,114
- Deferred charges and accrued income -€5,712
down €5,712 (-23.0%), from €24,857 to €19,145
- Debts after one year -€19,331
down €19,331 (-12.1%), from €159,821 to €140,490
- Reserves -€15,331
down €15,331 (-10.8%), from €142,458 to €127,127
- Gross operating margin -€5,372
down €5,372 (-19.7%), from €27,300 to €21,928
- Financial income -€1,167
down €1,167 (-97.4%), from €1,198 to €31
- Financial charges -€885
down €885 (-12.0%), from €7,383 to €6,498
- Taxes -€520
down €520 (-22.9%), from €2,270 to €1,750
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 | €368,486 | €333,572 | -€34,914 | -9.5% |
| Fixed assets | 21/28 | €294,768 | €284,355 | -€10,413 | -3.5% |
| Tangible fixed assets | 22/27 | €294,768 | €284,355 | -€10,413 | -3.5% |
| Land and buildings | 22 | €287,416 | €279,302 | -€8,114 | -2.8% |
| Plant, machinery and equipment | 23 | €7,352 | €5,052 | -€2,300 | -31.3% |
| Current assets | 29/58 | €73,718 | €49,217 | -€24,501 | -33.2% |
| Amounts receivable within one year | 40/41 | €1,149 | €400 | -€749 | -65.2% |
| Other amounts receivable | 41 | €1,149 | €400 | -€749 | -65.2% |
| Current investments | 50/53 | - | €18,729 | +€18,729 | |
| Cash at bank and in hand | 54/58 | €47,712 | €10,943 | -€36,769 | -77.1% |
| Deferred charges and accrued income | 490/1 | €24,857 | €19,145 | -€5,712 | -23.0% |
| Total equity and liabilities | 10/49 | €368,486 | €333,572 | -€34,914 | -9.5% |
| Equity | 10/15 | €161,058 | €145,727 | -€15,331 | -9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,458 | €127,127 | -€15,331 | -10.8% |
| Distributable reserves | 133 | €142,458 | €127,127 | -€15,331 | -10.8% |
| Amounts payable | 17/49 | €207,428 | €187,845 | -€19,583 | -9.4% |
| Amounts payable after more than one year | 17 | €159,821 | €140,490 | -€19,331 | -12.1% |
| Financial debts | 170/4 | €159,821 | €140,490 | -€19,331 | -12.1% |
| Amounts payable within one year | 42/48 | €47,607 | €47,355 | -€252 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €18,630 | €19,331 | +€701 | +3.8% |
| Trade debts | 44 | €2,398 | €903 | -€1,495 | -62.4% |
| Suppliers | 440/4 | €2,398 | €903 | -€1,495 | -62.4% |
| Taxes, remuneration and social security | 45 | €2,270 | €1,750 | -€520 | -22.9% |
| Taxes | 450/3 | €2,270 | €1,750 | -€520 | -22.9% |
| Other amounts payable | 47/48 | €24,309 | €25,372 | +€1,063 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,401 | €10,414 | +€13 | +0.1% |
| Other operating charges | 640/8 | €1,282 | €1,282 | +€0 | 0.0% |
| Gross operating margin | 9900 | €27,300 | €21,928 | -€5,372 | -19.7% |
| Operating profit (loss) | 9901 | €15,617 | €10,232 | -€5,385 | -34.5% |
| Financial income | 75/76B | €1,198 | €31 | -€1,167 | -97.4% |
| Recurring financial income | 75 | €1,198 | €31 | -€1,167 | -97.4% |
| Financial charges | 65/66B | €7,383 | €6,498 | -€885 | -12.0% |
| Recurring financial charges | 65 | €7,383 | €6,498 | -€885 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €9,432 | €3,765 | -€5,667 | -60.1% |
| Income taxes | 67/77 | €2,270 | €1,750 | -€520 | -22.9% |
| Profit (loss) for the period | 9904 | €7,162 | €2,015 | -€5,147 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | €2,015 | -€5,147 | -71.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.