OPTOPOLIS: 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.
OPTOPOLIS
Largest movements
- Tangible fixed assets -€11,179
down €11,179 (-4.7%), from €238,979 to €227,800
of which Other tangible fixed assets: -€21,014
- Cash +€4,238
up €4,238 (+19.4%), from €21,880 to €26,118
mainly Depreciation (+€33,360) and Trade debts (+€10,288)
- Debts after one year -€11,231
down €11,231 (-4.3%), from €261,563 to €250,332
- Trade debts +€10,288
up €10,288 (+117%), from €8,759 to €19,047
- Depreciation -€3,238
down €3,238 (-8.8%), from €36,598 to €33,360
- Gross operating margin +€2,518
up €2,518 (+6.7%), from €37,588 to €40,106
- Other operating charges -€2,233
down €2,233 (-83.3%), from €2,682 to €449
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 | €324,163 | €322,654 | -€1,509 | -0.5% |
| Fixed assets | 21/28 | €239,579 | €228,000 | -€11,579 | -4.8% |
| Intangible fixed assets | 21 | €600 | €200 | -€400 | -66.6% |
| Tangible fixed assets | 22/27 | €238,979 | €227,800 | -€11,179 | -4.7% |
| Plant, machinery and equipment | 23 | €14,875 | €30,639 | +€15,764 | +106% |
| Furniture and vehicles | 24 | €11,986 | €6,057 | -€5,929 | -49.5% |
| Other tangible fixed assets | 26 | €212,118 | €191,104 | -€21,014 | -9.9% |
| Current assets | 29/58 | €84,584 | €94,654 | +€10,070 | +11.9% |
| Stocks and contracts in progress | 3 | €62,127 | €64,878 | +€2,751 | +4.4% |
| Stocks | 30/36 | €62,127 | €64,878 | +€2,751 | +4.4% |
| Amounts receivable within one year | 40/41 | €577 | €2,093 | +€1,516 | +263% |
| Trade receivables | 40 | €577 | €2,093 | +€1,516 | +263% |
| Cash at bank and in hand | 54/58 | €21,880 | €26,118 | +€4,238 | +19.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,565 | +€1,565 | |
| Total equity and liabilities | 10/49 | €324,163 | €322,654 | -€1,509 | -0.5% |
| Equity | 10/15 | €21,395 | €22,336 | +€941 | +4.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €901 | €901 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €901 | €901 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €901 | €901 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€49,506 | -€48,565 | +€941 | +1.9% |
| Amounts payable | 17/49 | €302,767 | €300,318 | -€2,449 | -0.8% |
| Amounts payable after more than one year | 17 | €261,563 | €250,332 | -€11,231 | -4.3% |
| Financial debts | 170/4 | €261,563 | €250,332 | -€11,231 | -4.3% |
| Amounts payable within one year | 42/48 | €41,204 | €49,986 | +€8,782 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €27,797 | €28,784 | +€987 | +3.5% |
| Trade debts | 44 | €8,759 | €19,047 | +€10,288 | +117% |
| Suppliers | 440/4 | €8,759 | €19,047 | +€10,288 | +117% |
| Taxes, remuneration and social security | 45 | €2,463 | €1,895 | -€568 | -23.1% |
| Taxes | 450/3 | €2,463 | €1,895 | -€568 | -23.1% |
| Other amounts payable | 47/48 | €2,185 | €260 | -€1,925 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,598 | €33,360 | -€3,238 | -8.8% |
| Other operating charges | 640/8 | €2,682 | €449 | -€2,233 | -83.3% |
| Gross operating margin | 9900 | €37,588 | €40,106 | +€2,518 | +6.7% |
| Operating profit (loss) | 9901 | -€1,692 | €6,297 | +€7,989 | |
| Financial income | 75/76B | €688 | €829 | +€141 | +20.5% |
| Recurring financial income | 75 | €688 | €829 | +€141 | +20.5% |
| Financial charges | 65/66B | €6,254 | €6,183 | -€71 | -1.1% |
| Recurring financial charges | 65 | €6,254 | €6,183 | -€71 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,258 | €943 | +€8,201 | |
| Income taxes | 67/77 | €193 | €2 | -€191 | -99.0% |
| Profit (loss) for the period | 9904 | -€7,450 | €941 | +€8,391 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,450 | €941 | +€8,391 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.