Optisur Group: 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.
Optisur Group
Largest movements
- Intangible fixed assets -€142,465
down €142,465 (-17.2%), from €828,270 to €685,805
- Cash +€98,944
up €98,944 (+61.4%), from €161,086 to €260,031
mainly Net result for the year (+€165,263) and Depreciation (+€145,438)
- Financial fixed assets +€17,789
up €17,789 (+4.4%), from €399,840 to €417,629
- Reserves +€165,000
up €165,000 (+94.8%), from €174,000 to €339,000
- Debts after one year -€161,210
down €161,210 (-15.6%), from €1.0m to €870,378
- Trade debts -€23,993
down €23,993 (-50.3%), from €47,744 to €23,750
- Gross operating margin -€41,794
down €41,794 (-4.5%), from €937,679 to €895,885
- Staff costs -€18,842
down €18,842 (-3.6%), from €527,805 to €508,964
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 | €1,504,872 | €1,490,181 | -€14,692 | -1.0% |
| Fixed assets | 21/28 | €1,232,833 | €1,108,947 | -€123,886 | -10.0% |
| Intangible fixed assets | 21 | €828,270 | €685,805 | -€142,465 | -17.2% |
| Tangible fixed assets | 22/27 | €4,723 | €5,513 | +€790 | +16.7% |
| Plant, machinery and equipment | 23 | €3,850 | €1,848 | -€2,002 | -52.0% |
| Furniture and vehicles | 24 | €355 | €3,406 | +€3,051 | +859.5% |
| Other tangible fixed assets | 26 | €518 | €259 | -€259 | -50.0% |
| Financial fixed assets | 28 | €399,840 | €417,629 | +€17,789 | +4.4% |
| Current assets | 29/58 | €272,040 | €381,234 | +€109,194 | +40.1% |
| Amounts receivable within one year | 40/41 | €84,982 | €96,589 | +€11,607 | +13.7% |
| Trade receivables | 40 | €0 | €630 | +€630 | |
| Other amounts receivable | 41 | €84,982 | €95,960 | +€10,978 | +12.9% |
| Current investments | 50/53 | €4,107 | €4,107 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €161,086 | €260,031 | +€98,944 | +61.4% |
| Deferred charges and accrued income | 490/1 | €21,865 | €20,507 | -€1,357 | -6.2% |
| Total equity and liabilities | 10/49 | €1,504,872 | €1,490,181 | -€14,692 | -1.0% |
| Equity | 10/15 | €181,132 | €346,395 | +€165,263 | +91.2% |
| Contributions | 10/11 | €6,496 | €6,496 | = | 0.0% |
| Reserves | 13 | €174,000 | €339,000 | +€165,000 | +94.8% |
| Distributable reserves | 133 | €174,000 | €339,000 | +€165,000 | +94.8% |
| Profit (loss) carried forward | 14 | €637 | €899 | +€263 | +41.3% |
| Amounts payable | 17/49 | €1,323,740 | €1,143,786 | -€179,955 | -13.6% |
| Amounts payable after more than one year | 17 | €1,031,588 | €870,378 | -€161,210 | -15.6% |
| Financial debts | 170/4 | €1,031,588 | €870,378 | -€161,210 | -15.6% |
| Amounts payable within one year | 42/48 | €292,152 | €273,407 | -€18,744 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €171,445 | €180,253 | +€8,808 | +5.1% |
| Trade debts | 44 | €47,744 | €23,750 | -€23,993 | -50.3% |
| Suppliers | 440/4 | €47,744 | €23,750 | -€23,993 | -50.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €61,926 | €58,351 | -€3,575 | -5.8% |
| Taxes | 450/3 | €7,337 | €7,833 | +€497 | +6.8% |
| Remuneration and social security | 454/9 | €54,589 | €50,518 | -€4,072 | -7.5% |
| Other amounts payable | 47/48 | €11,037 | €11,053 | +€16 | +0.1% |
| Remuneration, social security and pensions | 62 | €527,805 | €508,964 | -€18,842 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,159 | €145,438 | +€279 | +0.2% |
| Other operating charges | 640/8 | €2,109 | €1,004 | -€1,105 | -52.4% |
| Gross operating margin | 9900 | €937,679 | €895,885 | -€41,794 | -4.5% |
| Operating profit (loss) | 9901 | €262,606 | €240,480 | -€22,126 | -8.4% |
| Financial income | 75/76B | €571 | €5,478 | +€4,907 | +860.0% |
| Recurring financial income | 75 | €571 | €5,478 | +€4,907 | +860.0% |
| Financial charges | 65/66B | €21,204 | €20,132 | -€1,072 | -5.1% |
| Recurring financial charges | 65 | €21,204 | €20,132 | -€1,072 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €241,973 | €225,826 | -€16,147 | -6.7% |
| Income taxes | 67/77 | €67,337 | €60,563 | -€6,774 | -10.1% |
| Profit (loss) for the period | 9904 | €174,637 | €165,263 | -€9,374 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €174,637 | €165,263 | -€9,374 | -5.4% |
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 9 October 2026 via checked.be.