PRO-OPTICAL: 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.
PRO-OPTICAL
Largest movements
- Cash -€4,037
down €4,037 (-7.8%), from €51,922 to €47,885
mainly Contributions, distributions and other (-€12,694) and Net result for the year (-€4,736)
- Tangible fixed assets -€2,019
down €2,019 (-20.3%), from €9,939 to €7,920
of which Plant, machinery and equipment: -€2,429
- Deferred charges and accrued income -€1,204
down €1,204 (-15.0%), from €8,023 to €6,820
- Receivables within one year +€1,105
up €1,105 (+2.7%), from €40,310 to €41,414
of which Other amounts receivable: +€4,690
- Reserves -€12,694
down €12,694 (-16.5%), from €76,757 to €64,063
of which Distributable reserves: -€12,694
- Trade debts +€6,021
up €6,021 (+370%), from €1,627 to €7,648
- Advances received +€5,000
new in 2025: €5,000
- Profit (loss) carried forward -€4,736
down €4,736 (-257%), from -€1,842 to -€6,578
- Other debts +€2,207
up €2,207 (+112%), from €1,971 to €4,178
- Gross operating margin -€57,458
down €57,458 (-26.9%), from €213,207 to €155,748
- Staff costs -€57,364
down €57,364 (-34.0%), from €168,492 to €111,128
- Write-downs +€29,752
new in 2025: €29,752
- Taxes +€13,222
up €13,222, from -€8,519 to €4,703
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 | €110,194 | €104,039 | -€6,154 | -5.6% |
| Fixed assets | 21/28 | €9,939 | €7,920 | -€2,019 | -20.3% |
| Tangible fixed assets | 22/27 | €9,939 | €7,920 | -€2,019 | -20.3% |
| Plant, machinery and equipment | 23 | €5,329 | €2,899 | -€2,429 | -45.6% |
| Furniture and vehicles | 24 | €4,610 | €3,587 | -€1,023 | -22.2% |
| Other tangible fixed assets | 26 | - | €1,434 | +€1,434 | |
| Current assets | 29/58 | €100,255 | €96,119 | -€4,135 | -4.1% |
| Amounts receivable within one year | 40/41 | €40,310 | €41,414 | +€1,105 | +2.7% |
| Trade receivables | 40 | €23,455 | €19,869 | -€3,586 | -15.3% |
| Other amounts receivable | 41 | €16,855 | €21,545 | +€4,690 | +27.8% |
| Cash at bank and in hand | 54/58 | €51,922 | €47,885 | -€4,037 | -7.8% |
| Deferred charges and accrued income | 490/1 | €8,023 | €6,820 | -€1,204 | -15.0% |
| Total equity and liabilities | 10/49 | €110,194 | €104,039 | -€6,154 | -5.6% |
| Equity | 10/15 | €81,165 | €63,735 | -€17,430 | -21.5% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €76,757 | €64,063 | -€12,694 | -16.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,897 | €62,203 | -€12,694 | -16.9% |
| Profit (loss) carried forward | 14 | -€1,842 | -€6,578 | -€4,736 | -257% |
| Amounts payable | 17/49 | €29,029 | €40,304 | +€11,276 | +38.8% |
| Amounts payable within one year | 42/48 | €28,632 | €39,992 | +€11,360 | +39.7% |
| Trade debts | 44 | €1,627 | €7,648 | +€6,021 | +370% |
| Suppliers | 440/4 | €1,627 | €7,648 | +€6,021 | +370% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €25,034 | €23,166 | -€1,868 | -7.5% |
| Taxes | 450/3 | €10,374 | €12,698 | +€2,324 | +22.4% |
| Remuneration and social security | 454/9 | €14,660 | €10,469 | -€4,192 | -28.6% |
| Other amounts payable | 47/48 | €1,971 | €4,178 | +€2,207 | +112% |
| Accrued charges and deferred income | 492/3 | €397 | €312 | -€85 | -21.3% |
| Remuneration, social security and pensions | 62 | €168,492 | €111,128 | -€57,364 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,827 | €4,860 | +€32 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,752 | +€29,752 | |
| Other operating charges | 640/8 | €1,841 | €2,556 | +€715 | +38.8% |
| Gross operating margin | 9900 | €213,207 | €155,748 | -€57,458 | -26.9% |
| Operating profit (loss) | 9901 | €38,046 | €7,453 | -€30,593 | -80.4% |
| Financial income | 75/76B | €3 | €666 | +€663 | +26,525% |
| Recurring financial income | 75 | €3 | €666 | +€663 | +26,525% |
| Financial charges | 65/66B | €6,586 | €8,151 | +€1,565 | +23.8% |
| Recurring financial charges | 65 | €6,586 | €8,151 | +€1,565 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €31,463 | -€33 | -€31,495 | |
| Income taxes | 67/77 | -€8,519 | €4,703 | +€13,222 | |
| Profit (loss) for the period | 9904 | €39,981 | -€4,736 | -€44,717 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,981 | -€4,736 | -€44,717 |
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 13 October 2026 via checked.be.