S.L. 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.
S.L. OPTICAL
Largest movements
- Cash -€9,776
down €9,776 (-58.8%), from €16,636 to €6,860
mainly Receivables within one year (-€9,528) and Trade debts (-€4,487)
- Receivables within one year +€9,528
up €9,528 (+27.2%), from €35,060 to €44,588
of which Trade receivables: +€8,710
- Deferred charges and accrued income +€1,481
up €1,481 (+60.9%), from €2,432 to €3,913
- Tangible fixed assets -€1,141
down €1,141 (-28.9%), from €3,948 to €2,807
of which Plant, machinery and equipment: -€764
- Trade debts -€4,487
down €4,487 (-29.6%), from €15,178 to €10,690
- Profit (loss) carried forward +€3,985
up €3,985 (+34.3%), from €11,635 to €15,621
- Tax, wage and social debts +€2,734
up €2,734 (+88.6%), from €3,085 to €5,819
of which Remuneration and social security: +€2,426
- Debts after one year -€2,212
down €2,212 (-32.2%), from €6,861 to €4,649
- Gross operating margin +€6,397
up €6,397 (+2,020%), from €317 to €6,714
- Financial income +€2,083
up €2,083 (+36,808%), from €6 to €2,089
- Taxes +€1,813
up €1,813 (+601%), from €302 to €2,115
- Other operating charges +€248
up €248 (+43.0%), from €577 to €825
- Financial charges +€121
up €121 (+19.5%), from €617 to €737
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 | €59,746 | €59,838 | +€92 | +0.2% |
| Fixed assets | 21/28 | €5,618 | €4,477 | -€1,141 | -20.3% |
| Tangible fixed assets | 22/27 | €3,948 | €2,807 | -€1,141 | -28.9% |
| Plant, machinery and equipment | 23 | €3,571 | €2,807 | -€764 | -21.4% |
| Furniture and vehicles | 24 | €377 | - | -€377 | |
| Financial fixed assets | 28 | €1,670 | €1,670 | = | 0.0% |
| Current assets | 29/58 | €54,128 | €55,361 | +€1,233 | +2.3% |
| Amounts receivable within one year | 40/41 | €35,060 | €44,588 | +€9,528 | +27.2% |
| Trade receivables | 40 | €390 | €9,100 | +€8,710 | +2,233% |
| Other amounts receivable | 41 | €34,670 | €35,487 | +€817 | +2.4% |
| Cash at bank and in hand | 54/58 | €16,636 | €6,860 | -€9,776 | -58.8% |
| Deferred charges and accrued income | 490/1 | €2,432 | €3,913 | +€1,481 | +60.9% |
| Total equity and liabilities | 10/49 | €59,746 | €59,838 | +€92 | +0.2% |
| Equity | 10/15 | €32,095 | €36,081 | +€3,985 | +12.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,635 | €15,621 | +€3,985 | +34.3% |
| Amounts payable | 17/49 | €27,651 | €23,758 | -€3,893 | -14.1% |
| Amounts payable after more than one year | 17 | €6,861 | €4,649 | -€2,212 | -32.2% |
| Financial debts | 170/4 | €6,861 | €4,649 | -€2,212 | -32.2% |
| Amounts payable within one year | 42/48 | €20,403 | €18,721 | -€1,682 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €2,140 | €2,212 | +€72 | +3.4% |
| Trade debts | 44 | €15,178 | €10,690 | -€4,487 | -29.6% |
| Suppliers | 440/4 | €15,178 | €10,690 | -€4,487 | -29.6% |
| Taxes, remuneration and social security | 45 | €3,085 | €5,819 | +€2,734 | +88.6% |
| Taxes | 450/3 | €3,085 | €3,393 | +€308 | +10.0% |
| Remuneration and social security | 454/9 | - | €2,426 | +€2,426 | |
| Accrued charges and deferred income | 492/3 | €387 | €387 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,205 | €1,140 | -€64 | -5.3% |
| Other operating charges | 640/8 | €577 | €825 | +€248 | +43.0% |
| Gross operating margin | 9900 | €317 | €6,714 | +€6,397 | +2,020% |
| Operating profit (loss) | 9901 | -€1,464 | €4,748 | +€6,213 | |
| Financial income | 75/76B | €6 | €2,089 | +€2,083 | +36,808% |
| Recurring financial income | 75 | €6 | €2,089 | +€2,083 | +36,808% |
| Financial charges | 65/66B | €617 | €737 | +€121 | +19.5% |
| Recurring financial charges | 65 | €617 | €737 | +€121 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,075 | €6,100 | +€8,176 | |
| Income taxes | 67/77 | €302 | €2,115 | +€1,813 | +601% |
| Profit (loss) for the period | 9904 | -€2,377 | €3,985 | +€6,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,377 | €3,985 | +€6,362 |
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 20 October 2026 via checked.be.