OPTO - CONCEPT: 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 - CONCEPT
Largest movements
- Receivables within one year -€18,965
down €18,965 (-75.2%), from €25,206 to €6,241
of which Trade receivables: -€18,995
- Cash +€6,384
up €6,384 (+24.6%), from €25,959 to €32,343
mainly Receivables within one year (+€18,965) and Net result for the year (+€5,551)
- Stocks and contracts -€2,500
down €2,500 (-85.6%), from €2,921 to €421
- Trade debts -€14,286
down €14,286 (-73.4%), from €19,463 to €5,177
- Tax, wage and social debts -€6,566
down €6,566 (-47.3%), from €13,886 to €7,320
of which Remuneration and social security: -€7,910
- Profit (loss) carried forward +€5,551
up €5,551 (+106%), from €5,258 to €10,809
- Staff costs -€3,217
down €3,217 (-5.1%), from €62,809 to €59,592
- Gross operating margin -€2,713
down €2,713 (-3.8%), from €70,671 to €67,958
- Other operating charges -€2,534
down €2,534 (-81.1%), from €3,126 to €592
- Taxes +€1,555
up €1,555 (+527%), from €295 to €1,850
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 | €57,207 | €41,906 | -€15,301 | -26.7% |
| Fixed assets | 21/28 | €330 | €110 | -€220 | -66.7% |
| Tangible fixed assets | 22/27 | €220 | €0 | -€220 | -100% |
| Furniture and vehicles | 24 | €220 | €0 | -€220 | -100% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €56,877 | €41,796 | -€15,081 | -26.5% |
| Stocks and contracts in progress | 3 | €2,921 | €421 | -€2,500 | -85.6% |
| Stocks | 30/36 | €2,921 | €421 | -€2,500 | -85.6% |
| Amounts receivable within one year | 40/41 | €25,206 | €6,241 | -€18,965 | -75.2% |
| Trade receivables | 40 | €18,995 | - | -€18,995 | |
| Other amounts receivable | 41 | €6,211 | €6,241 | +€30 | +0.5% |
| Current investments | 50/53 | €2,791 | €2,791 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,959 | €32,343 | +€6,384 | +24.6% |
| Total equity and liabilities | 10/49 | €57,207 | €41,906 | -€15,301 | -26.7% |
| Equity | 10/15 | €23,858 | €29,409 | +€5,551 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,258 | €10,809 | +€5,551 | +106% |
| Amounts payable | 17/49 | €33,349 | €12,497 | -€20,852 | -62.5% |
| Amounts payable within one year | 42/48 | €33,349 | €12,497 | -€20,852 | -62.5% |
| Trade debts | 44 | €19,463 | €5,177 | -€14,286 | -73.4% |
| Suppliers | 440/4 | €19,463 | €5,177 | -€14,286 | -73.4% |
| Taxes, remuneration and social security | 45 | €13,886 | €7,320 | -€6,566 | -47.3% |
| Taxes | 450/3 | €836 | €2,180 | +€1,344 | +161% |
| Remuneration and social security | 454/9 | €13,050 | €5,140 | -€7,910 | -60.6% |
| Remuneration, social security and pensions | 62 | €62,809 | €59,592 | -€3,217 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €220 | = | 0.0% |
| Other operating charges | 640/8 | €3,126 | €592 | -€2,534 | -81.1% |
| Gross operating margin | 9900 | €70,671 | €67,958 | -€2,713 | -3.8% |
| Operating profit (loss) | 9901 | €4,516 | €7,554 | +€3,038 | +67.3% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,363 | €7,401 | +€3,038 | +69.6% |
| Income taxes | 67/77 | €295 | €1,850 | +€1,555 | +527% |
| Profit (loss) for the period | 9904 | €4,068 | €5,551 | +€1,483 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,068 | €5,551 | +€1,483 | +36.5% |
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 15 October 2026 via checked.be.