Optyl: 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.
Optyl
Largest movements
- Stocks and contracts -€32,213
down €32,213 (-57.0%), from €56,548 to €24,335
- Receivables within one year +€17,820
up €17,820 (+25.5%), from €69,822 to €87,642
of which Trade receivables: +€25,809
- Cash -€14,934
down €14,934 (-78.7%), from €18,986 to €4,052
mainly Contributions, distributions and other (-€53,769) and Other debts (-€18,720)
- Other debts -€18,720
down €18,720 (-21.6%), from €86,548 to €67,828
- Trade debts +€15,759
up €15,759 (+185%), from €8,513 to €24,273
- Reserves -€11,845
down €11,845 (-13.6%), from €87,040 to €75,195
- Debts after one year -€6,598
down €6,598 (-31.2%), from €21,175 to €14,577
- Tax, wage and social debts -€5,044
down €5,044 (-62.0%), from €8,139 to €3,095
of which Taxes: -€5,924
- Gross operating margin -€73,924
down €73,924 (-52.4%), from €141,011 to €67,087
- Taxes -€32,176
down €32,176, from €12,369 to -€19,808
- Depreciation -€13,338
down €13,338 (-51.3%), from €25,991 to €12,653
- Staff costs +€7,948
up €7,948 (+42.0%), from €18,930 to €26,878
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 | €224,725 | €198,105 | -€26,620 | -11.8% |
| Fixed assets | 21/28 | €63,731 | €66,698 | +€2,967 | +4.7% |
| Intangible fixed assets | 21 | €210 | €1,000 | +€790 | +376% |
| Tangible fixed assets | 22/27 | €61,162 | €62,840 | +€1,677 | +2.7% |
| Plant, machinery and equipment | 23 | €32,614 | €27,774 | -€4,840 | -14.8% |
| Furniture and vehicles | 24 | €28,548 | €35,065 | +€6,517 | +22.8% |
| Financial fixed assets | 28 | €2,358 | €2,858 | +€500 | +21.2% |
| Current assets | 29/58 | €160,995 | €131,407 | -€29,588 | -18.4% |
| Stocks and contracts in progress | 3 | €56,548 | €24,335 | -€32,213 | -57.0% |
| Stocks | 30/36 | €56,548 | €24,335 | -€32,213 | -57.0% |
| Amounts receivable within one year | 40/41 | €69,822 | €87,642 | +€17,820 | +25.5% |
| Trade receivables | 40 | €42,923 | €68,733 | +€25,809 | +60.1% |
| Other amounts receivable | 41 | €26,898 | €18,910 | -€7,989 | -29.7% |
| Cash at bank and in hand | 54/58 | €18,986 | €4,052 | -€14,934 | -78.7% |
| Deferred charges and accrued income | 490/1 | €15,640 | €15,378 | -€262 | -1.7% |
| Total equity and liabilities | 10/49 | €224,725 | €198,105 | -€26,620 | -11.8% |
| Equity | 10/15 | €87,040 | €75,195 | -€11,845 | -13.6% |
| Reserves | 13 | €87,040 | €75,195 | -€11,845 | -13.6% |
| Distributable reserves | 133 | €87,040 | €75,195 | -€11,845 | -13.6% |
| Amounts payable | 17/49 | €137,685 | €122,910 | -€14,775 | -10.7% |
| Amounts payable after more than one year | 17 | €21,175 | €14,577 | -€6,598 | -31.2% |
| Financial debts | 170/4 | €21,175 | €14,577 | -€6,598 | -31.2% |
| Amounts payable within one year | 42/48 | €115,553 | €107,794 | -€7,759 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €6,352 | €6,598 | +€246 | +3.9% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €8,513 | €24,273 | +€15,759 | +185% |
| Suppliers | 440/4 | €8,513 | €24,273 | +€15,759 | +185% |
| Taxes, remuneration and social security | 45 | €8,139 | €3,095 | -€5,044 | -62.0% |
| Taxes | 450/3 | €6,353 | €429 | -€5,924 | -93.2% |
| Remuneration and social security | 454/9 | €1,786 | €2,666 | +€880 | +49.3% |
| Other amounts payable | 47/48 | €86,548 | €67,828 | -€18,720 | -21.6% |
| Accrued charges and deferred income | 492/3 | €957 | €539 | -€418 | -43.7% |
| Non-recurring operating income | 76A | €3,557 | - | -€3,557 | |
| Remuneration, social security and pensions | 62 | €18,930 | €26,878 | +€7,948 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,991 | €12,653 | -€13,338 | -51.3% |
| Other operating charges | 640/8 | €1,572 | €1,033 | -€540 | -34.3% |
| Gross operating margin | 9900 | €141,011 | €67,087 | -€73,924 | -52.4% |
| Operating profit (loss) | 9901 | €94,518 | €26,524 | -€67,994 | -71.9% |
| Financial income | 75/76B | €490 | €1,025 | +€535 | +109% |
| Recurring financial income | 75 | €490 | €1,025 | +€535 | +109% |
| Financial charges | 65/66B | €5,557 | €5,433 | -€125 | -2.2% |
| Recurring financial charges | 65 | €5,557 | €5,433 | -€125 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €89,451 | €22,116 | -€67,334 | -75.3% |
| Income taxes | 67/77 | €12,369 | -€19,808 | -€32,176 | |
| Profit (loss) for the period | 9904 | €77,082 | €41,924 | -€35,158 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,082 | €41,924 | -€35,158 | -45.6% |
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 26 October 2026 via checked.be.