OPTOTEAM: 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.
OPTOTEAM
Largest movements
- Receivables within one year +€122,121
up €122,121 (+18030.9%), from €677 to €122,799
- Cash -€28,103
down €28,103 (-37.7%), from €74,528 to €46,425
mainly Receivables within one year (-€122,121) and Other debts (-€35,593)
- Deferred charges and accrued income +€26,116
new in 2025: €26,116
- Tangible fixed assets -€17,454
down €17,454 (-17.1%), from €101,803 to €84,349
of which Plant, machinery and equipment: -€10,570
- Trade debts +€156,483
up €156,483 (+371.4%), from €42,133 to €198,616
- Other debts -€35,593
no longer reported in 2025 (was €35,593)
- Tax, wage and social debts -€20,122
down €20,122 (-46.2%), from €43,562 to €23,441
of which Taxes: -€12,459
- Profit (loss) carried forward +€11,133
up €11,133 (+107.0%), from €10,406 to €21,539
- Debts after one year -€10,922
down €10,922 (-13.3%), from €81,867 to €70,945
- Gross operating margin -€7,451
down €7,451 (-2.5%), from €296,808 to €289,357
- Financial charges -€3,390
down €3,390 (-36.4%), from €9,307 to €5,917
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 | €307,087 | €408,531 | +€101,444 | +33.0% |
| Fixed assets | 21/28 | €125,121 | €107,667 | -€17,454 | -13.9% |
| Tangible fixed assets | 22/27 | €101,803 | €84,349 | -€17,454 | -17.1% |
| Plant, machinery and equipment | 23 | €78,165 | €67,595 | -€10,570 | -13.5% |
| Furniture and vehicles | 24 | €23,638 | €16,754 | -€6,884 | -29.1% |
| Financial fixed assets | 28 | €23,318 | €23,318 | = | 0.0% |
| Current assets | 29/58 | €181,966 | €300,863 | +€118,898 | +65.3% |
| Stocks and contracts in progress | 3 | €106,760 | €105,524 | -€1,236 | -1.2% |
| Stocks | 30/36 | €106,760 | €105,524 | -€1,236 | -1.2% |
| Amounts receivable within one year | 40/41 | €677 | €122,799 | +€122,121 | +18030.9% |
| Other amounts receivable | 41 | €677 | €122,799 | +€122,121 | +18030.9% |
| Cash at bank and in hand | 54/58 | €74,528 | €46,425 | -€28,103 | -37.7% |
| Deferred charges and accrued income | 490/1 | - | €26,116 | +€26,116 | |
| Total equity and liabilities | 10/49 | €307,087 | €408,531 | +€101,444 | +33.0% |
| Equity | 10/15 | €93,474 | €104,607 | +€11,133 | +11.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €8,068 | €8,068 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €152 | €152 | = | 0.0% |
| Distributable reserves | 133 | €416 | €416 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,406 | €21,539 | +€11,133 | +107.0% |
| Amounts payable | 17/49 | €213,613 | €303,924 | +€90,311 | +42.3% |
| Amounts payable after more than one year | 17 | €81,867 | €70,945 | -€10,922 | -13.3% |
| Financial debts | 170/4 | €81,867 | €70,945 | -€10,922 | -13.3% |
| Amounts payable within one year | 42/48 | €131,745 | €232,979 | +€101,233 | +76.8% |
| Current portion of amounts payable after more than one year | 42 | €10,457 | €10,922 | +€465 | +4.4% |
| Trade debts | 44 | €42,133 | €198,616 | +€156,483 | +371.4% |
| Suppliers | 440/4 | €42,133 | €198,616 | +€156,483 | +371.4% |
| Taxes, remuneration and social security | 45 | €43,562 | €23,441 | -€20,122 | -46.2% |
| Taxes | 450/3 | €14,808 | €2,349 | -€12,459 | -84.1% |
| Remuneration and social security | 454/9 | €28,755 | €21,092 | -€7,663 | -26.6% |
| Other amounts payable | 47/48 | €35,593 | - | -€35,593 | |
| Remuneration, social security and pensions | 62 | €240,089 | €238,842 | -€1,247 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,198 | €17,454 | +€255 | +1.5% |
| Other operating charges | 640/8 | €14,362 | €12,831 | -€1,531 | -10.7% |
| Gross operating margin | 9900 | €296,808 | €289,357 | -€7,451 | -2.5% |
| Operating profit (loss) | 9901 | €25,159 | €20,230 | -€4,929 | -19.6% |
| Financial income | 75/76B | €280 | €172 | -€107 | -38.4% |
| Recurring financial income | 75 | €280 | €172 | -€107 | -38.4% |
| Financial charges | 65/66B | €9,307 | €5,917 | -€3,390 | -36.4% |
| Recurring financial charges | 65 | €9,307 | €5,917 | -€3,390 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €16,132 | €14,485 | -€1,647 | -10.2% |
| Income taxes | 67/77 | €5,363 | €2,422 | -€2,941 | -54.8% |
| Profit (loss) for the period | 9904 | €10,768 | €12,063 | +€1,295 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,768 | €12,063 | +€1,295 | +12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.