Optop Services: 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.
Optop Services
Largest movements
- Receivables after one year +€46,188
up €46,188 (+559%), from €8,262 to €54,450
of which Trade receivables: +€38,258
- Stocks and contracts +€22,000
new in 2025: €22,000
- Tangible fixed assets +€3,267
up €3,267 (+13.9%), from €23,444 to €26,711
of which Plant, machinery and equipment: +€6,513
- Cash -€2,208
down €2,208 (-19.6%), from €11,288 to €9,081
mainly Receivables after one year (-€46,188) and Stocks and contracts (-€22,000)
- Other debts +€66,636
up €66,636 (+647%), from €10,301 to €76,936
- Tax, wage and social debts +€5,135
up €5,135 (+46.0%), from €11,159 to €16,294
of which Remuneration and social security: +€3,185
- Current portion of long-term debt -€4,958
no longer reported in 2025 (was €4,958)
- Reserves +€3,030
up €3,030 (+47.3%), from €6,403 to €9,433
- Gross operating margin +€36,443
up €36,443 (+73.2%), from €49,809 to €86,252
- Staff costs +€30,187
up €30,187 (+80.9%), from €37,307 to €67,494
- Depreciation +€8,512
up €8,512 (+332%), from €2,563 to €11,075
- Other operating charges +€1,639
up €1,639 (+429%), from €382 to €2,020
- Taxes -€1,030
down €1,030 (-34.1%), from €3,020 to €1,991
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 | €48,097 | €117,344 | +€69,247 | +144% |
| Fixed assets | 21/28 | €28,547 | €31,814 | +€3,267 | +11.4% |
| Tangible fixed assets | 22/27 | €23,444 | €26,711 | +€3,267 | +13.9% |
| Plant, machinery and equipment | 23 | €5,505 | €12,018 | +€6,513 | +118% |
| Furniture and vehicles | 24 | €17,939 | €14,693 | -€3,246 | -18.1% |
| Financial fixed assets | 28 | €5,103 | €5,103 | = | 0.0% |
| Current assets | 29/58 | €19,550 | €85,530 | +€65,980 | +337% |
| Amounts receivable after more than one year | 29 | €8,262 | €54,450 | +€46,188 | +559% |
| Trade receivables | 290 | €7,727 | €45,985 | +€38,258 | +495% |
| Other amounts receivable | 291 | €534 | €8,465 | +€7,930 | +1,484% |
| Stocks and contracts in progress | 3 | - | €22,000 | +€22,000 | |
| Stocks | 30/36 | - | €22,000 | +€22,000 | |
| Cash at bank and in hand | 54/58 | €11,288 | €9,081 | -€2,208 | -19.6% |
| Total equity and liabilities | 10/49 | €48,097 | €117,344 | +€69,247 | +144% |
| Equity | 10/15 | €8,403 | €11,433 | +€3,030 | +36.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,403 | €9,433 | +€3,030 | +47.3% |
| Distributable reserves | 133 | €6,403 | €9,433 | +€3,030 | +47.3% |
| Amounts payable | 17/49 | €39,694 | €105,911 | +€66,217 | +167% |
| Amounts payable after more than one year | 17 | €3,441 | €3,237 | -€204 | -5.9% |
| Financial debts | 170/4 | €3,441 | €3,237 | -€204 | -5.9% |
| Amounts payable within one year | 42/48 | €36,253 | €102,674 | +€66,421 | +183% |
| Current portion of amounts payable after more than one year | 42 | €4,958 | - | -€4,958 | |
| Trade debts | 44 | €9,835 | €9,443 | -€392 | -4.0% |
| Suppliers | 440/4 | €9,835 | €9,443 | -€392 | -4.0% |
| Taxes, remuneration and social security | 45 | €11,159 | €16,294 | +€5,135 | +46.0% |
| Taxes | 450/3 | €1,930 | €3,881 | +€1,951 | +101% |
| Remuneration and social security | 454/9 | €9,229 | €12,413 | +€3,185 | +34.5% |
| Other amounts payable | 47/48 | €10,301 | €76,936 | +€66,636 | +647% |
| Remuneration, social security and pensions | 62 | €37,307 | €67,494 | +€30,187 | +80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €11,075 | +€8,512 | +332% |
| Other operating charges | 640/8 | €382 | €2,020 | +€1,639 | +429% |
| Gross operating margin | 9900 | €49,809 | €86,252 | +€36,443 | +73.2% |
| Operating profit (loss) | 9901 | €9,558 | €5,663 | -€3,895 | -40.8% |
| Financial income | 75/76B | €252 | €9 | -€243 | -96.3% |
| Recurring financial income | 75 | €252 | €9 | -€243 | -96.3% |
| Financial charges | 65/66B | €387 | €187 | -€200 | -51.6% |
| Recurring financial charges | 65 | €237 | €144 | -€93 | -39.3% |
| Non-recurring financial charges | 66B | €150 | €44 | -€107 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €9,423 | €5,485 | -€3,938 | -41.8% |
| Income taxes | 67/77 | €3,020 | €1,991 | -€1,030 | -34.1% |
| Profit (loss) for the period | 9904 | €6,403 | €3,494 | -€2,909 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,403 | €3,494 | -€2,909 | -45.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.