Optiview: 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.
Optiview
Largest movements
- Cash -€14,240
down €14,240 (-45.9%), from €31,002 to €16,762
mainly Contributions, distributions and other (-€152,800) and Receivables within one year (-€13,691)
- Receivables within one year +€13,691
up €13,691 (+9.8%), from €139,816 to €153,508
of which Other amounts receivable: +€13,336
- Stocks and contracts -€9,365
down €9,365 (-9.4%), from €99,380 to €90,015
- Tangible fixed assets -€6,169
down €6,169 (-26.9%), from €22,932 to €16,763
of which Furniture and vehicles: -€4,338
- Reserves -€155,595
down €155,595 (-81.3%), from €191,440 to €35,844
- Other debts +€154,104
up €154,104 (+2185.7%), from €7,051 to €161,155
- Trade debts -€11,445
down €11,445 (-29.5%), from €38,788 to €27,343
- Debts after one year -€3,826
down €3,826 (-48.9%), from €7,819 to €3,993
- Staff costs +€13,312
up €13,312 (+21.7%), from €61,389 to €74,701
- Gross operating margin -€11,617
down €11,617 (-12.7%), from €91,502 to €79,885
- Taxes -€5,258
down €5,258 (-97.0%), from €5,423 to €165
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 | €304,933 | €287,520 | -€17,413 | -5.7% |
| Fixed assets | 21/28 | €28,208 | €22,039 | -€6,169 | -21.9% |
| Tangible fixed assets | 22/27 | €22,932 | €16,763 | -€6,169 | -26.9% |
| Land and buildings | 22 | €1,605 | €1,234 | -€372 | -23.2% |
| Plant, machinery and equipment | 23 | €2,742 | €1,283 | -€1,459 | -53.2% |
| Furniture and vehicles | 24 | €18,584 | €14,246 | -€4,338 | -23.3% |
| Financial fixed assets | 28 | €5,276 | €5,276 | = | 0.0% |
| Current assets | 29/58 | €276,725 | €265,481 | -€11,244 | -4.1% |
| Stocks and contracts in progress | 3 | €99,380 | €90,015 | -€9,365 | -9.4% |
| Stocks | 30/36 | €99,380 | €90,015 | -€9,365 | -9.4% |
| Amounts receivable within one year | 40/41 | €139,816 | €153,508 | +€13,691 | +9.8% |
| Trade receivables | 40 | €10,657 | €11,012 | +€355 | +3.3% |
| Other amounts receivable | 41 | €129,160 | €142,496 | +€13,336 | +10.3% |
| Cash at bank and in hand | 54/58 | €31,002 | €16,762 | -€14,240 | -45.9% |
| Deferred charges and accrued income | 490/1 | €6,527 | €5,197 | -€1,330 | -20.4% |
| Total equity and liabilities | 10/49 | €304,933 | €287,520 | -€17,413 | -5.7% |
| Equity | 10/15 | €231,440 | €75,844 | -€155,595 | -67.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €191,440 | €35,844 | -€155,595 | -81.3% |
| Distributable reserves | 133 | €191,440 | €35,844 | -€155,595 | -81.3% |
| Amounts payable | 17/49 | €73,494 | €211,676 | +€138,182 | +188.0% |
| Amounts payable after more than one year | 17 | €7,819 | €3,993 | -€3,826 | -48.9% |
| Financial debts | 170/4 | €7,819 | €3,993 | -€3,826 | -48.9% |
| Amounts payable within one year | 42/48 | €63,584 | €207,683 | +€144,099 | +226.6% |
| Current portion of amounts payable after more than one year | 42 | €3,667 | €3,826 | +€160 | +4.4% |
| Trade debts | 44 | €38,788 | €27,343 | -€11,445 | -29.5% |
| Suppliers | 440/4 | €38,788 | €27,343 | -€11,445 | -29.5% |
| Taxes, remuneration and social security | 45 | €14,079 | €15,359 | +€1,281 | +9.1% |
| Taxes | 450/3 | €5,363 | €4,297 | -€1,066 | -19.9% |
| Remuneration and social security | 454/9 | €8,716 | €11,062 | +€2,347 | +26.9% |
| Other amounts payable | 47/48 | €7,051 | €161,155 | +€154,104 | +2185.7% |
| Accrued charges and deferred income | 492/3 | €2,090 | - | -€2,090 | |
| Remuneration, social security and pensions | 62 | €61,389 | €74,701 | +€13,312 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,593 | €6,950 | -€643 | -8.5% |
| Other operating charges | 640/8 | €1,969 | €2,030 | +€61 | +3.1% |
| Gross operating margin | 9900 | €91,502 | €79,885 | -€11,617 | -12.7% |
| Operating profit (loss) | 9901 | €20,551 | -€3,796 | -€24,347 | |
| Financial income | 75/76B | €1,331 | €2,056 | +€725 | +54.5% |
| Recurring financial income | 75 | €1,331 | €2,056 | +€725 | +54.5% |
| Financial charges | 65/66B | €1,303 | €891 | -€412 | -31.6% |
| Recurring financial charges | 65 | €1,303 | €891 | -€412 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €20,579 | -€2,630 | -€23,209 | |
| Income taxes | 67/77 | €5,423 | €165 | -€5,258 | -97.0% |
| Profit (loss) for the period | 9904 | €15,156 | -€2,795 | -€17,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,156 | -€2,795 | -€17,952 |
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 2 October 2026 via checked.be.