OPTO-SELECT: 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.
OPTO-SELECT
Largest movements
- Receivables within one year -€9,137
down €9,137 (-10.6%), from €86,304 to €77,167
of which Other amounts receivable: -€7,040
- Profit (loss) carried forward -€7,688
down €7,688 (-10.8%), from €71,317 to €63,629
- Trade debts -€1,264
down €1,264 (-67.6%), from €1,870 to €606
- Gross operating margin -€3,848
down €3,848 (-166.4%), from -€2,312 to -€6,160
- Other operating charges -€3,049
down €3,049 (-56.8%), from €5,363 to €2,315
- Taxes +€624
new in 2025: €624
- Financial charges -€533
down €533 (-51.6%), from €1,033 to €500
- Depreciation +€425
new in 2025: €425
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 | €87,447 | €78,803 | -€8,644 | -9.9% |
| Fixed assets | 21/28 | €425 | - | -€425 | |
| Tangible fixed assets | 22/27 | €425 | - | -€425 | |
| Furniture and vehicles | 24 | €425 | - | -€425 | |
| Current assets | 29/58 | €87,021 | €78,803 | -€8,219 | -9.4% |
| Amounts receivable within one year | 40/41 | €86,304 | €77,167 | -€9,137 | -10.6% |
| Trade receivables | 40 | €2,097 | - | -€2,097 | |
| Other amounts receivable | 41 | €84,207 | €77,167 | -€7,040 | -8.4% |
| Cash at bank and in hand | 54/58 | €718 | €1,108 | +€390 | +54.3% |
| Deferred charges and accrued income | 490/1 | - | €528 | +€528 | |
| Total equity and liabilities | 10/49 | €87,447 | €78,803 | -€8,644 | -9.9% |
| Equity | 10/15 | €85,577 | €77,889 | -€7,688 | -9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,317 | €63,629 | -€7,688 | -10.8% |
| Amounts payable | 17/49 | €1,870 | €913 | -€956 | -51.1% |
| Amounts payable within one year | 42/48 | €1,870 | €913 | -€956 | -51.1% |
| Trade debts | 44 | €1,870 | €606 | -€1,264 | -67.6% |
| Suppliers | 440/4 | €1,870 | €606 | -€1,264 | -67.6% |
| Taxes, remuneration and social security | 45 | - | €307 | +€307 | |
| Taxes | 450/3 | - | €307 | +€307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €425 | +€425 | |
| Other operating charges | 640/8 | €5,363 | €2,315 | -€3,049 | -56.8% |
| Gross operating margin | 9900 | -€2,312 | -€6,160 | -€3,848 | -166.4% |
| Operating profit (loss) | 9901 | -€7,675 | -€8,900 | -€1,224 | -16.0% |
| Financial income | 75/76B | €2,213 | €2,336 | +€123 | +5.5% |
| Recurring financial income | 75 | €2,213 | €2,336 | +€123 | +5.5% |
| Financial charges | 65/66B | €1,033 | €500 | -€533 | -51.6% |
| Recurring financial charges | 65 | €1,033 | €500 | -€533 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,495 | -€7,064 | -€569 | -8.8% |
| Income taxes | 67/77 | - | €624 | +€624 | |
| Profit (loss) for the period | 9904 | -€6,495 | -€7,688 | -€1,193 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,495 | -€7,688 | -€1,193 | -18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.