OptiWear: 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.
OptiWear
Largest movements
- Stocks and contracts +€51,725
up €51,725 (+23.1%), from €224,000 to €275,725
- Receivables within one year +€11,991
up €11,991 (+19.8%), from €60,641 to €72,632
of which Trade receivables: +€12,325
- Other debts +€28,182
up €28,182 (+97.2%), from €29,003 to €57,186
- Trade debts +€25,891
up €25,891 (+18.5%), from €139,798 to €165,689
- Profit (loss) carried forward +€6,884
up €6,884 (+9.1%), from €75,861 to €82,745
- Gross operating margin +€12,232
up €12,232 (+10.7%), from €114,409 to €126,642
- Depreciation +€8,817
up €8,817 (+51.1%), from €17,240 to €26,057
- Staff costs +€5,049
up €5,049 (+9.2%), from €55,114 to €60,163
- Other operating charges +€4,508
up €4,508 (+48.0%), from €9,383 to €13,891
- Financial charges +€3,242
up €3,242 (+26.1%), from €12,442 to €15,684
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.
Derived cash bridge
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 | €432,350 | €499,366 | +€67,016 | +15.5% |
| Fixed assets | 21/28 | €125,028 | €129,851 | +€4,823 | +3.9% |
| Tangible fixed assets | 22/27 | €125,028 | €129,851 | +€4,823 | +3.9% |
| Plant, machinery and equipment | 23 | €124,252 | €104,836 | -€19,416 | -15.6% |
| Furniture and vehicles | 24 | €776 | €602 | -€174 | -22.4% |
| Leasing and similar rights | 25 | - | €24,413 | +€24,413 | |
| Current assets | 29/58 | €307,322 | €369,515 | +€62,193 | +20.2% |
| Stocks and contracts in progress | 3 | €224,000 | €275,725 | +€51,725 | +23.1% |
| Stocks | 30/36 | €224,000 | €275,725 | +€51,725 | +23.1% |
| Amounts receivable within one year | 40/41 | €60,641 | €72,632 | +€11,991 | +19.8% |
| Trade receivables | 40 | €60,308 | €72,632 | +€12,325 | +20.4% |
| Other amounts receivable | 41 | €333 | €0 | -€333 | -100% |
| Cash at bank and in hand | 54/58 | €22,681 | €20,838 | -€1,844 | -8.1% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €432,350 | €499,366 | +€67,016 | +15.5% |
| Equity | 10/15 | €83,946 | €90,830 | +€6,884 | +8.2% |
| Contributions | 10/11 | €6,225 | €6,225 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,861 | €82,745 | +€6,884 | +9.1% |
| Amounts payable | 17/49 | €348,404 | €408,536 | +€60,132 | +17.3% |
| Amounts payable after more than one year | 17 | €61,791 | €66,542 | +€4,750 | +7.7% |
| Financial debts | 170/4 | €61,791 | €66,542 | +€4,750 | +7.7% |
| Amounts payable within one year | 42/48 | €286,613 | €341,994 | +€55,382 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €14,584 | €19,522 | +€4,938 | +33.9% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €139,798 | €165,689 | +€25,891 | +18.5% |
| Suppliers | 440/4 | €139,798 | €165,689 | +€25,891 | +18.5% |
| Taxes, remuneration and social security | 45 | €53,227 | €49,598 | -€3,629 | -6.8% |
| Taxes | 450/3 | €44,168 | €40,274 | -€3,894 | -8.8% |
| Remuneration and social security | 454/9 | €9,059 | €9,324 | +€265 | +2.9% |
| Other amounts payable | 47/48 | €29,003 | €57,186 | +€28,182 | +97.2% |
| Non-recurring operating income | 76A | €1,040 | €4,026 | +€2,986 | +287% |
| Remuneration, social security and pensions | 62 | €55,114 | €60,163 | +€5,049 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,240 | €26,057 | +€8,817 | +51.1% |
| Other operating charges | 640/8 | €9,383 | €13,891 | +€4,508 | +48.0% |
| Gross operating margin | 9900 | €114,409 | €126,642 | +€12,232 | +10.7% |
| Operating profit (loss) | 9901 | €32,673 | €26,531 | -€6,142 | -18.8% |
| Financial income | 75/76B | €60 | €2,081 | +€2,022 | +3,392% |
| Recurring financial income | 75 | €60 | €2,081 | +€2,022 | +3,392% |
| Financial charges | 65/66B | €12,442 | €15,684 | +€3,242 | +26.1% |
| Recurring financial charges | 65 | €12,442 | €15,684 | +€3,242 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €20,290 | €12,928 | -€7,362 | -36.3% |
| Income taxes | 67/77 | €6,004 | €6,044 | +€40 | +0.7% |
| Profit (loss) for the period | 9904 | €14,286 | €6,884 | -€7,402 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,286 | €6,884 | -€7,402 | -51.8% |
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 19 October 2026 via checked.be.