OPTO-BI: 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.
OPTO-BI
Largest movements
- Stocks and contracts -€14,409
down €14,409 (-96.0%), from €15,010 to €601
- Tangible fixed assets -€14,031
down €14,031 (-12.6%), from €111,699 to €97,668
of which Furniture and vehicles: -€8,860
- Receivables within one year -€8,271
down €8,271 (-72.1%), from €11,473 to €3,202
of which Trade receivables: -€8,846
- Advances received -€53,628
down €53,628 (-96.1%), from €55,798 to €2,170
- Profit (loss) carried forward +€37,210
up €37,210, from -€24,932 to €12,277
- Current portion of long-term debt -€9,701
down €9,701 (-46.3%), from €20,972 to €11,271
- Debts after one year -€8,934
down €8,934 (-54.2%), from €16,468 to €7,534
of which Financial debts: -€11,271
- Gross operating margin +€72,336
up €72,336, from -€12,839 to €59,497
- Taxes +€3,861
up €3,861 (+1,280%), from €302 to €4,163
- Financial income -€3,224
down €3,224 (-82.3%), from €3,917 to €693
- Financial charges -€723
down €723 (-41.5%), from €1,742 to €1,019
- Depreciation +€694
up €694 (+4.7%), from €14,891 to €15,585
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 | €150,719 | €115,242 | -€35,477 | -23.5% |
| Fixed assets | 21/28 | €112,199 | €98,168 | -€14,031 | -12.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €111,699 | €97,668 | -€14,031 | -12.6% |
| Land and buildings | 22 | €82,668 | €76,724 | -€5,944 | -7.2% |
| Plant, machinery and equipment | 23 | €3,158 | €3,983 | +€824 | +26.1% |
| Furniture and vehicles | 24 | €25,816 | €16,955 | -€8,860 | -34.3% |
| Other tangible fixed assets | 26 | €58 | €6 | -€52 | -89.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €38,520 | €17,074 | -€21,446 | -55.7% |
| Stocks and contracts in progress | 3 | €15,010 | €601 | -€14,409 | -96.0% |
| Stocks | 30/36 | €15,010 | €601 | -€14,409 | -96.0% |
| Amounts receivable within one year | 40/41 | €11,473 | €3,202 | -€8,271 | -72.1% |
| Trade receivables | 40 | €11,473 | €2,627 | -€8,846 | -77.1% |
| Other amounts receivable | 41 | - | €575 | +€575 | |
| Cash at bank and in hand | 54/58 | €12,037 | €13,271 | +€1,234 | +10.3% |
| Total equity and liabilities | 10/49 | €150,719 | €115,242 | -€35,477 | -23.5% |
| Equity | 10/15 | €49,660 | €86,870 | +€37,210 | +74.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,992 | €55,992 | = | 0.0% |
| Distributable reserves | 133 | €55,992 | €55,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,932 | €12,277 | +€37,210 | |
| Amounts payable | 17/49 | €101,059 | €28,372 | -€72,687 | -71.9% |
| Amounts payable after more than one year | 17 | €16,468 | €7,534 | -€8,934 | -54.2% |
| Financial debts | 170/4 | €11,271 | €0 | -€11,271 | -100% |
| Other amounts payable | 178/9 | €5,197 | €7,534 | +€2,337 | +45.0% |
| Amounts payable within one year | 42/48 | €84,592 | €20,838 | -€63,753 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €20,972 | €11,271 | -€9,701 | -46.3% |
| Trade debts | 44 | €3,976 | €2,585 | -€1,390 | -35.0% |
| Suppliers | 440/4 | €3,976 | €2,585 | -€1,390 | -35.0% |
| Advances received on contracts in progress | 46 | €55,798 | €2,170 | -€53,628 | -96.1% |
| Taxes, remuneration and social security | 45 | €3,846 | €4,813 | +€966 | +25.1% |
| Taxes | 450/3 | €3,846 | €4,813 | +€966 | +25.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,891 | €15,585 | +€694 | +4.7% |
| Other operating charges | 640/8 | €2,393 | €2,213 | -€180 | -7.5% |
| Gross operating margin | 9900 | -€12,839 | €59,497 | +€72,336 | |
| Operating profit (loss) | 9901 | -€30,124 | €41,699 | +€71,822 | |
| Financial income | 75/76B | €3,917 | €693 | -€3,224 | -82.3% |
| Recurring financial income | 75 | €3,917 | €693 | -€3,224 | -82.3% |
| Financial charges | 65/66B | €1,742 | €1,019 | -€723 | -41.5% |
| Recurring financial charges | 65 | €1,742 | €1,019 | -€723 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,949 | €41,373 | +€69,321 | |
| Income taxes | 67/77 | €302 | €4,163 | +€3,861 | +1,280% |
| Profit (loss) for the period | 9904 | -€28,250 | €37,210 | +€65,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,250 | €37,210 | +€65,460 |
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 21 October 2026 via checked.be.