OURIA-OPTIC: 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.
OURIA-OPTIC
Largest movements
- Tangible fixed assets -€86,295
down €86,295 (-10.4%), from €831,977 to €745,683
of which Land and buildings: -€66,176
- Debts after one year -€51,672
down €51,672 (-6.5%), from €798,384 to €746,712
- Trade debts -€47,188
down €47,188 (-40.6%), from €116,302 to €69,114
- Profit (loss) carried forward +€13,725
up €13,725 (+37.8%), from -€36,323 to -€22,598
- Tax, wage and social debts +€10,871
up €10,871 (+33.4%), from €32,548 to €43,418
of which Remuneration and social security: +€9,776
- Gross operating margin +€56,747
up €56,747 (+36.5%), from €155,640 to €212,387
- Staff costs +€28,703
up €28,703 (+51.6%), from €55,602 to €84,304
- Depreciation +€3,242
up €3,242 (+3.8%), from €85,148 to €88,391
- Other operating charges +€2,343
up €2,343 (+48.4%), from €4,841 to €7,184
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 | €959,141 | €885,657 | -€73,485 | -7.7% |
| Fixed assets | 21/28 | €831,977 | €745,683 | -€86,295 | -10.4% |
| Tangible fixed assets | 22/27 | €831,977 | €745,683 | -€86,295 | -10.4% |
| Land and buildings | 22 | €760,793 | €694,617 | -€66,176 | -8.7% |
| Plant, machinery and equipment | 23 | €2,594 | €1,254 | -€1,340 | -51.7% |
| Furniture and vehicles | 24 | €68,590 | €49,812 | -€18,778 | -27.4% |
| Current assets | 29/58 | €127,164 | €139,974 | +€12,810 | +10.1% |
| Stocks and contracts in progress | 3 | €52,530 | €51,956 | -€574 | -1.1% |
| Stocks | 30/36 | €52,530 | €51,956 | -€574 | -1.1% |
| Amounts receivable within one year | 40/41 | €32,927 | €36,649 | +€3,722 | +11.3% |
| Other amounts receivable | 41 | €32,927 | €36,649 | +€3,722 | +11.3% |
| Cash at bank and in hand | 54/58 | €39,419 | €45,707 | +€6,287 | +16.0% |
| Deferred charges and accrued income | 490/1 | €2,288 | €5,662 | +€3,374 | +147.5% |
| Total equity and liabilities | 10/49 | €959,141 | €885,657 | -€73,485 | -7.7% |
| Equity | 10/15 | -€25,063 | -€11,338 | +€13,725 | +54.8% |
| Contributions | 10/11 | €9,400 | €9,400 | = | 0.0% |
| Capital | 10 | €9,400 | €9,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,323 | -€22,598 | +€13,725 | +37.8% |
| Amounts payable | 17/49 | €984,205 | €896,995 | -€87,210 | -8.9% |
| Amounts payable after more than one year | 17 | €798,384 | €746,712 | -€51,672 | -6.5% |
| Financial debts | 170/4 | €798,384 | €746,712 | -€51,672 | -6.5% |
| Amounts payable within one year | 42/48 | €185,821 | €150,283 | -€35,538 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €36,972 | €37,751 | +€779 | +2.1% |
| Trade debts | 44 | €116,302 | €69,114 | -€47,188 | -40.6% |
| Suppliers | 440/4 | €116,302 | €69,114 | -€47,188 | -40.6% |
| Taxes, remuneration and social security | 45 | €32,548 | €43,418 | +€10,871 | +33.4% |
| Taxes | 450/3 | €13,162 | €14,257 | +€1,095 | +8.3% |
| Remuneration and social security | 454/9 | €19,385 | €29,161 | +€9,776 | +50.4% |
| Remuneration, social security and pensions | 62 | €55,602 | €84,304 | +€28,703 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,148 | €88,391 | +€3,242 | +3.8% |
| Other operating charges | 640/8 | €4,841 | €7,184 | +€2,343 | +48.4% |
| Non-recurring operating charges | 66A | €9,882 | - | -€9,882 | |
| Gross operating margin | 9900 | €155,640 | €212,387 | +€56,747 | +36.5% |
| Operating profit (loss) | 9901 | €167 | €32,508 | +€32,341 | +19368.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €19,985 | €18,622 | -€1,363 | -6.8% |
| Recurring financial charges | 65 | €19,985 | €18,622 | -€1,363 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,818 | €13,886 | +€33,704 | |
| Income taxes | 67/77 | €246 | €161 | -€85 | -34.6% |
| Profit (loss) for the period | 9904 | -€20,065 | €13,725 | +€33,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,065 | €13,725 | +€33,790 |
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 1 October 2026 via checked.be.