OPTITEC: 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.
OPTITEC
Largest movements
- Tangible fixed assets -€15,617
down €15,617 (-45.8%), from €34,087 to €18,470
of which Leasing and similar rights: -€10,192
- Receivables within one year +€4,071
up €4,071 (+23.7%), from €17,150 to €21,221
of which Trade receivables: +€2,202
- Debts after one year -€8,000
down €8,000 (-100.0%), from €8,000 to €0
- Tax, wage and social debts +€5,724
up €5,724 (+82.2%), from €6,961 to €12,685
of which Taxes: +€5,724
- Current portion of long-term debt -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Profit (loss) carried forward -€3,368
down €3,368 (-110.2%), from -€3,057 to -€6,424
- Trade debts -€2,163
down €2,163 (-36.6%), from €5,916 to €3,753
- Depreciation +€2,457
up €2,457 (+16.1%), from €15,281 to €17,738
- Gross operating margin +€883
up €883 (+6.8%), from €12,992 to €13,875
- Financial charges -€876
down €876 (-80.5%), from €1,088 to €212
- Financial income +€386
up €386 (+120.7%), from €320 to €707
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 | €55,064 | €43,257 | -€11,807 | -21.4% |
| Fixed assets | 21/28 | €35,387 | €19,770 | -€15,617 | -44.1% |
| Tangible fixed assets | 22/27 | €34,087 | €18,470 | -€15,617 | -45.8% |
| Plant, machinery and equipment | 23 | €13,102 | €11,676 | -€1,426 | -10.9% |
| Furniture and vehicles | 24 | €4,340 | €341 | -€4,000 | -92.1% |
| Leasing and similar rights | 25 | €16,645 | €6,453 | -€10,192 | -61.2% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €19,677 | €23,487 | +€3,811 | +19.4% |
| Amounts receivable within one year | 40/41 | €17,150 | €21,221 | +€4,071 | +23.7% |
| Trade receivables | 40 | €1,224 | €3,426 | +€2,202 | +179.9% |
| Other amounts receivable | 41 | €15,926 | €17,795 | +€1,869 | +11.7% |
| Cash at bank and in hand | 54/58 | €2,527 | €2,267 | -€260 | -10.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €55,064 | €43,257 | -€11,807 | -21.4% |
| Equity | 10/15 | €22,188 | €18,820 | -€3,368 | -15.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €18,244 | €18,244 | = | 0.0% |
| Distributable reserves | 133 | €18,244 | €18,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,057 | -€6,424 | -€3,368 | -110.2% |
| Amounts payable | 17/49 | €32,876 | €24,437 | -€8,439 | -25.7% |
| Amounts payable after more than one year | 17 | €8,000 | €0 | -€8,000 | -100.0% |
| Financial debts | 170/4 | €8,000 | €0 | -€8,000 | -100.0% |
| Amounts payable within one year | 42/48 | €24,876 | €24,437 | -€439 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Trade debts | 44 | €5,916 | €3,753 | -€2,163 | -36.6% |
| Suppliers | 440/4 | €5,916 | €3,753 | -€2,163 | -36.6% |
| Taxes, remuneration and social security | 45 | €6,961 | €12,685 | +€5,724 | +82.2% |
| Taxes | 450/3 | €6,961 | €12,685 | +€5,724 | +82.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,281 | €17,738 | +€2,457 | +16.1% |
| Gross operating margin | 9900 | €12,992 | €13,875 | +€883 | +6.8% |
| Operating profit (loss) | 9901 | -€2,289 | -€3,863 | -€1,574 | -68.8% |
| Financial income | 75/76B | €320 | €707 | +€386 | +120.7% |
| Recurring financial income | 75 | €320 | €707 | +€386 | +120.7% |
| Financial charges | 65/66B | €1,088 | €212 | -€876 | -80.5% |
| Recurring financial charges | 65 | €1,088 | €212 | -€876 | -80.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,057 | -€3,368 | -€311 | -10.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€3,057 | -€3,368 | -€311 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,057 | -€3,368 | -€311 | -10.2% |
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.