OPTORIAN: 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.
OPTORIAN
Largest movements
- Tangible fixed assets -€21,379
down €21,379 (-14.2%), from €150,843 to €129,465
of which Other tangible fixed assets: -€12,910
- Stocks and contracts -€8,822
down €8,822 (-14.5%), from €60,776 to €51,955
- Receivables within one year +€4,241
up €4,241 (+682.2%), from €622 to €4,863
of which Trade receivables: +€3,761
- Other debts +€41,915
up €41,915 (+60.7%), from €69,085 to €111,000
- Debts after one year -€29,324
down €29,324 (-15.8%), from €185,954 to €156,629
- Profit (loss) carried forward -€26,568
down €26,568 (-20.4%), from -€130,092 to -€156,660
- Trade debts -€13,722
down €13,722 (-31.6%), from €43,362 to €29,640
- Gross operating margin +€15,732
up €15,732, from -€10,964 to €4,767
- Financial income -€2,027
down €2,027 (-46.6%), from €4,353 to €2,326
- Other operating charges +€411
up €411 (+109.8%), from €375 to €786
- Financial charges +€344
up €344 (+3.5%), from €9,933 to €10,277
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 | €232,033 | €207,630 | -€24,403 | -10.5% |
| Fixed assets | 21/28 | €166,202 | €143,823 | -€22,379 | -13.5% |
| Intangible fixed assets | 21 | €8,159 | €7,159 | -€1,000 | -12.3% |
| Tangible fixed assets | 22/27 | €150,843 | €129,465 | -€21,379 | -14.2% |
| Plant, machinery and equipment | 23 | €33,696 | €29,507 | -€4,189 | -12.4% |
| Furniture and vehicles | 24 | €13,295 | €9,016 | -€4,279 | -32.2% |
| Other tangible fixed assets | 26 | €103,852 | €90,942 | -€12,910 | -12.4% |
| Financial fixed assets | 28 | €7,200 | €7,200 | = | 0.0% |
| Current assets | 29/58 | €65,831 | €63,806 | -€2,024 | -3.1% |
| Stocks and contracts in progress | 3 | €60,776 | €51,955 | -€8,822 | -14.5% |
| Stocks | 30/36 | €60,776 | €51,955 | -€8,822 | -14.5% |
| Amounts receivable within one year | 40/41 | €622 | €4,863 | +€4,241 | +682.2% |
| Trade receivables | 40 | €607 | €4,368 | +€3,761 | +619.5% |
| Other amounts receivable | 41 | €15 | €496 | +€481 | +3261.8% |
| Cash at bank and in hand | 54/58 | €4,433 | €6,208 | +€1,776 | +40.1% |
| Deferred charges and accrued income | 490/1 | €0 | €780 | +€780 | |
| Total equity and liabilities | 10/49 | €232,033 | €207,630 | -€24,403 | -10.5% |
| Equity | 10/15 | -€105,092 | -€131,660 | -€26,568 | -25.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,092 | -€156,660 | -€26,568 | -20.4% |
| Amounts payable | 17/49 | €337,124 | €339,290 | +€2,165 | +0.6% |
| Amounts payable after more than one year | 17 | €185,954 | €156,629 | -€29,324 | -15.8% |
| Financial debts | 170/4 | €185,954 | €156,629 | -€29,324 | -15.8% |
| Amounts payable within one year | 42/48 | €148,921 | €178,161 | +€29,240 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €28,150 | €29,324 | +€1,175 | +4.2% |
| Trade debts | 44 | €43,362 | €29,640 | -€13,722 | -31.6% |
| Suppliers | 440/4 | €43,362 | €29,640 | -€13,722 | -31.6% |
| Taxes, remuneration and social security | 45 | €8,324 | €8,196 | -€128 | -1.5% |
| Taxes | 450/3 | €8,324 | €8,196 | -€128 | -1.5% |
| Other amounts payable | 47/48 | €69,085 | €111,000 | +€41,915 | +60.7% |
| Accrued charges and deferred income | 492/3 | €2,250 | €4,500 | +€2,250 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,379 | €22,379 | +€0 | 0.0% |
| Other operating charges | 640/8 | €375 | €786 | +€411 | +109.8% |
| Gross operating margin | 9900 | -€10,964 | €4,767 | +€15,732 | |
| Operating profit (loss) | 9901 | -€33,717 | -€18,397 | +€15,320 | +45.4% |
| Financial income | 75/76B | €4,353 | €2,326 | -€2,027 | -46.6% |
| Recurring financial income | 75 | €4,353 | €2,326 | -€2,027 | -46.6% |
| Financial charges | 65/66B | €9,933 | €10,277 | +€344 | +3.5% |
| Recurring financial charges | 65 | €9,933 | €10,277 | +€344 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,297 | -€26,348 | +€12,949 | +33.0% |
| Income taxes | 67/77 | €205 | €220 | +€15 | +7.5% |
| Profit (loss) for the period | 9904 | -€39,502 | -€26,568 | +€12,933 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,502 | -€26,568 | +€12,933 | +32.7% |
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 9 October 2026 via checked.be.