ROBERT OPTICIENS: 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.
ROBERT OPTICIENS
Largest movements
- Tangible fixed assets -€14,082
down €14,082 (-10.1%), from €139,510 to €125,429
of which Land and buildings: -€14,082
- Cash -€4,055
down €4,055 (-7.3%), from €55,616 to €51,562
mainly Contributions, distributions and other (-€27,273) and Net result for the year (-€12,307)
- Current investments +€3,255
up €3,255 (+14.3%), from €22,771 to €26,027
- Reserves -€27,273
down €27,273 (-17.5%), from €156,037 to €128,764
of which Non-distributable reserves: -€27,273
- Other debts +€23,277
up €23,277 (+984.9%), from €2,363 to €25,640
- Profit (loss) carried forward -€12,307
down €12,307 (-74.3%), from €16,564 to €4,257
- Gross operating margin -€3,343
down €3,343 (-58.5%), from €5,718 to €2,375
- Purchases and services +€2,144
up €2,144 (+21.2%), from €10,114 to €12,258
- Turnover -€1,199
down €1,199 (-7.6%), from €15,831 to €14,632
- Financial income +€884
up €884 (+30.7%), from €2,876 to €3,761
of which Non-recurring financial income: +€783
- Other operating charges +€261
up €261 (+6.9%), from €3,805 to €4,066
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 | €222,091 | €206,427 | -€15,664 | -7.1% |
| Fixed assets | 21/28 | €139,560 | €125,479 | -€14,082 | -10.1% |
| Tangible fixed assets | 22/27 | €139,510 | €125,429 | -€14,082 | -10.1% |
| Land and buildings | 22 | €131,050 | €116,968 | -€14,082 | -10.7% |
| Leasing and similar rights | 25 | €5,461 | €5,461 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €82,531 | €80,949 | -€1,582 | -1.9% |
| Amounts receivable within one year | 40/41 | €4,143 | €3,360 | -€783 | -18.9% |
| Trade receivables | 40 | €3,422 | €3,060 | -€362 | -10.6% |
| Other amounts receivable | 41 | €721 | €301 | -€421 | -58.3% |
| Current investments | 50/53 | €22,771 | €26,027 | +€3,255 | +14.3% |
| Cash at bank and in hand | 54/58 | €55,616 | €51,562 | -€4,055 | -7.3% |
| Total equity and liabilities | 10/49 | €222,091 | €206,427 | -€15,664 | -7.1% |
| Equity | 10/15 | €218,101 | €178,521 | -€39,579 | -18.1% |
| Contributions | 10/11 | €45,500 | €45,500 | = | 0.0% |
| Reserves | 13 | €156,037 | €128,764 | -€27,273 | -17.5% |
| Non-distributable reserves | 130/1 | €150,000 | €122,727 | -€27,273 | -18.2% |
| Other | 1319 | €150,000 | €122,727 | -€27,273 | -18.2% |
| Distributable reserves | 133 | €6,037 | €6,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,564 | €4,257 | -€12,307 | -74.3% |
| Amounts payable | 17/49 | €3,991 | €27,906 | +€23,915 | +599.3% |
| Amounts payable within one year | 42/48 | €3,991 | €27,906 | +€23,915 | +599.3% |
| Trade debts | 44 | €111 | - | -€111 | |
| Suppliers | 440/4 | €111 | - | -€111 | |
| Taxes, remuneration and social security | 45 | €1,516 | €2,266 | +€750 | +49.4% |
| Taxes | 450/3 | €1,516 | €2,266 | +€750 | +49.4% |
| Other amounts payable | 47/48 | €2,363 | €25,640 | +€23,277 | +984.9% |
| Turnover | 70 | €15,831 | €14,632 | -€1,199 | -7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,114 | €12,258 | +€2,144 | +21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,082 | €14,082 | = | 0.0% |
| Other operating charges | 640/8 | €3,805 | €4,066 | +€261 | +6.9% |
| Gross operating margin | 9900 | €5,718 | €2,375 | -€3,343 | -58.5% |
| Operating profit (loss) | 9901 | -€12,169 | -€15,773 | -€3,604 | -29.6% |
| Financial income | 75/76B | €2,876 | €3,761 | +€884 | +30.7% |
| Recurring financial income | 75 | €404 | €506 | +€101 | +25.1% |
| Non-recurring financial income | 76B | €2,472 | €3,255 | +€783 | +31.7% |
| Financial charges | 65/66B | €18 | €19 | +€0 | +1.6% |
| Recurring financial charges | 65 | €18 | €19 | +€0 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,311 | -€12,031 | -€2,720 | -29.2% |
| Income taxes | 67/77 | €259 | €276 | +€16 | +6.3% |
| Profit (loss) for the period | 9904 | -€9,570 | -€12,307 | -€2,736 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,570 | -€12,307 | -€2,736 | -28.6% |
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 3 October 2026 via checked.be.