OPTISYL: 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.
OPTISYL
Largest movements
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€9,282
up €9,282 (+1331.7%), from €697 to €9,979
of which Trade receivables: +€9,971
- Tangible fixed assets -€8,051
down €8,051 (-18.6%), from €43,334 to €35,283
of which Plant, machinery and equipment: -€6,929
- Stocks and contracts +€3,399
up €3,399 (+9.1%), from €37,314 to €40,713
- Cash +€1,839
up €1,839 (+5.2%), from €35,175 to €37,014
mainly Other debts (+€41,270) and Net result for the year (+€19,453)
- Other debts +€41,270
up €41,270 (+227.9%), from €18,105 to €59,375
- Tax, wage and social debts +€15,530
up €15,530 (+138.7%), from €11,194 to €26,724
- Profit (loss) carried forward -€12,832
down €12,832 (-67.2%), from €19,092 to €6,260
- Debts after one year -€8,404
down €8,404 (-17.9%), from €46,946 to €38,542
- Depreciation +€1,721
up €1,721 (+20.5%), from €8,388 to €10,109
- Gross operating margin -€1,367
down €1,367 (-3.1%), from €43,776 to €42,409
- Financial charges -€1,230
down €1,230 (-35.5%), from €3,469 to €2,239
- Other operating charges -€908
down €908 (-30.0%), from €3,023 to €2,115
- Taxes +€789
up €789 (+10.2%), from €7,714 to €8,503
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 | €120,017 | €154,584 | +€34,567 | +28.8% |
| Formation expenses | 20 | €928 | - | -€928 | |
| Fixed assets | 21/28 | €43,334 | €35,283 | -€8,051 | -18.6% |
| Tangible fixed assets | 22/27 | €43,334 | €35,283 | -€8,051 | -18.6% |
| Plant, machinery and equipment | 23 | €38,894 | €31,965 | -€6,929 | -17.8% |
| Furniture and vehicles | 24 | €4,440 | €3,318 | -€1,122 | -25.3% |
| Current assets | 29/58 | €75,755 | €119,301 | +€43,546 | +57.5% |
| Stocks and contracts in progress | 3 | €37,314 | €40,713 | +€3,399 | +9.1% |
| Stocks | 30/36 | €37,314 | €40,713 | +€3,399 | +9.1% |
| Amounts receivable within one year | 40/41 | €697 | €9,979 | +€9,282 | +1331.7% |
| Trade receivables | 40 | €8 | €9,979 | +€9,971 | +124637.5% |
| Other amounts receivable | 41 | €689 | - | -€689 | |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €35,175 | €37,014 | +€1,839 | +5.2% |
| Deferred charges and accrued income | 490/1 | €2,569 | €1,595 | -€974 | -37.9% |
| Total equity and liabilities | 10/49 | €120,017 | €154,584 | +€34,567 | +28.8% |
| Equity | 10/15 | €24,092 | €11,260 | -€12,832 | -53.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,092 | €6,260 | -€12,832 | -67.2% |
| Amounts payable | 17/49 | €95,925 | €143,324 | +€47,399 | +49.4% |
| Amounts payable after more than one year | 17 | €46,946 | €38,542 | -€8,404 | -17.9% |
| Financial debts | 170/4 | €46,946 | €38,542 | -€8,404 | -17.9% |
| Amounts payable within one year | 42/48 | €48,979 | €104,782 | +€55,803 | +113.9% |
| Current portion of amounts payable after more than one year | 42 | €8,101 | €8,405 | +€304 | +3.8% |
| Trade debts | 44 | €11,579 | €10,278 | -€1,301 | -11.2% |
| Suppliers | 440/4 | €11,579 | €10,278 | -€1,301 | -11.2% |
| Taxes, remuneration and social security | 45 | €11,194 | €26,724 | +€15,530 | +138.7% |
| Taxes | 450/3 | €11,194 | €26,724 | +€15,530 | +138.7% |
| Other amounts payable | 47/48 | €18,105 | €59,375 | +€41,270 | +227.9% |
| Remuneration, social security and pensions | 62 | €65 | €17 | -€48 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,388 | €10,109 | +€1,721 | +20.5% |
| Other operating charges | 640/8 | €3,023 | €2,115 | -€908 | -30.0% |
| Gross operating margin | 9900 | €43,776 | €42,409 | -€1,367 | -3.1% |
| Operating profit (loss) | 9901 | €32,300 | €30,168 | -€2,132 | -6.6% |
| Financial income | 75/76B | €41 | €27 | -€14 | -34.1% |
| Recurring financial income | 75 | €41 | €27 | -€14 | -34.1% |
| Financial charges | 65/66B | €3,469 | €2,239 | -€1,230 | -35.5% |
| Recurring financial charges | 65 | €3,469 | €2,239 | -€1,230 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €28,872 | €27,956 | -€916 | -3.2% |
| Income taxes | 67/77 | €7,714 | €8,503 | +€789 | +10.2% |
| Profit (loss) for the period | 9904 | €21,158 | €19,453 | -€1,705 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,158 | €19,453 | -€1,705 | -8.1% |
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 30 September 2026 via checked.be.