RMC OPTIQUE: 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.
RMC OPTIQUE
Largest movements
- Current investments +€200,000
up €200,000 (+200%), from €100,000 to €300,000
- Cash -€50,382
down €50,382 (-14.7%), from €343,855 to €293,473
mainly Current investments (-€200,000) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€35,271
down €35,271 (-23.1%), from €152,652 to €117,381
of which Other tangible fixed assets: -€19,478
- Receivables within one year -€21,823
down €21,823 (-19.4%), from €112,226 to €90,403
of which Trade receivables: -€21,823
- Advances received +€88,419
new in 2025: €88,419
- Debts after one year -€49,840
down €49,840 (-67.8%), from €73,476 to €23,635
- Tax, wage and social debts -€48,725
down €48,725 (-27.9%), from €174,634 to €125,909
of which Remuneration and social security: -€63,715
- Trade debts +€48,015
up €48,015 (+31.7%), from €151,294 to €199,310
- Reserves +€35,079
up €35,079 (+54.5%), from €64,400 to €99,479
- Gross operating margin -€56,255
down €56,255 (-5.7%), from €993,121 to €936,866
- Staff costs -€54,735
down €54,735 (-7.2%), from €758,923 to €704,188
- Depreciation -€15,673
down €15,673 (-28.1%), from €55,843 to €40,171
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 | €910,740 | €1,003,289 | +€92,549 | +10.2% |
| Formation expenses | 20 | €23,644 | €18,744 | -€4,900 | -20.7% |
| Fixed assets | 21/28 | €153,096 | €117,825 | -€35,271 | -23.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €152,652 | €117,381 | -€35,271 | -23.1% |
| Plant, machinery and equipment | 23 | €43,943 | €36,260 | -€7,683 | -17.5% |
| Furniture and vehicles | 24 | €30,951 | €22,841 | -€8,109 | -26.2% |
| Other tangible fixed assets | 26 | €77,758 | €58,280 | -€19,478 | -25.0% |
| Financial fixed assets | 28 | €444 | €444 | = | 0.0% |
| Current assets | 29/58 | €734,000 | €866,720 | +€132,720 | +18.1% |
| Stocks and contracts in progress | 3 | €163,444 | €165,026 | +€1,581 | +1.0% |
| Stocks | 30/36 | €163,444 | €165,026 | +€1,581 | +1.0% |
| Amounts receivable within one year | 40/41 | €112,226 | €90,403 | -€21,823 | -19.4% |
| Trade receivables | 40 | €112,226 | €90,403 | -€21,823 | -19.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €100,000 | €300,000 | +€200,000 | +200% |
| Cash at bank and in hand | 54/58 | €343,855 | €293,473 | -€50,382 | -14.7% |
| Deferred charges and accrued income | 490/1 | €14,475 | €17,819 | +€3,344 | +23.1% |
| Total equity and liabilities | 10/49 | €910,740 | €1,003,289 | +€92,549 | +10.2% |
| Equity | 10/15 | €144,400 | €179,479 | +€35,079 | +24.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €64,400 | €99,479 | +€35,079 | +54.5% |
| Distributable reserves | 133 | €64,400 | €99,479 | +€35,079 | +54.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €766,340 | €823,810 | +€57,470 | +7.5% |
| Amounts payable after more than one year | 17 | €73,476 | €23,635 | -€49,840 | -67.8% |
| Financial debts | 170/4 | €73,476 | €23,635 | -€49,840 | -67.8% |
| Amounts payable within one year | 42/48 | €475,195 | €563,478 | +€88,283 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €49,267 | €49,840 | +€574 | +1.2% |
| Trade debts | 44 | €151,294 | €199,310 | +€48,015 | +31.7% |
| Suppliers | 440/4 | €151,294 | €199,310 | +€48,015 | +31.7% |
| Advances received on contracts in progress | 46 | - | €88,419 | +€88,419 | |
| Taxes, remuneration and social security | 45 | €174,634 | €125,909 | -€48,725 | -27.9% |
| Taxes | 450/3 | €37,992 | €52,982 | +€14,990 | +39.5% |
| Remuneration and social security | 454/9 | €136,642 | €72,927 | -€63,715 | -46.6% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €217,669 | €236,697 | +€19,028 | +8.7% |
| Remuneration, social security and pensions | 62 | €758,923 | €704,188 | -€54,735 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,843 | €40,171 | -€15,673 | -28.1% |
| Other operating charges | 640/8 | €5,797 | €1,539 | -€4,258 | -73.4% |
| Gross operating margin | 9900 | €993,121 | €936,866 | -€56,255 | -5.7% |
| Operating profit (loss) | 9901 | €172,557 | €190,968 | +€18,410 | +10.7% |
| Financial income | 75/76B | €4,737 | €13,568 | +€8,831 | +186% |
| Recurring financial income | 75 | €4,737 | €13,568 | +€8,831 | +186% |
| Financial charges | 65/66B | €14,284 | €16,174 | +€1,890 | +13.2% |
| Recurring financial charges | 65 | €14,284 | €16,174 | +€1,890 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €163,010 | €188,362 | +€25,352 | +15.6% |
| Income taxes | 67/77 | €46,957 | €53,282 | +€6,326 | +13.5% |
| Profit (loss) for the period | 9904 | €116,053 | €135,079 | +€19,026 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,053 | €135,079 | +€19,026 | +16.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.