S&S Optics: 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&S Optics
Largest movements
- Cash +€16,580
up €16,580 (+24.8%), from €66,728 to €83,308
mainly Trade debts (+€11,157) and Receivables within one year (+€6,148)
- Receivables within one year -€6,148
down €6,148 (-11.1%), from €55,274 to €49,126
- Trade debts +€11,157
up €11,157 (+918%), from €1,216 to €12,373
- Tax, wage and social debts -€5,741
down €5,741 (-31.3%), from €18,313 to €12,573
of which Taxes: -€4,809
- Profit (loss) carried forward +€4,336
up €4,336 (+4.6%), from €95,125 to €99,460
- Gross operating margin -€10,116
down €10,116 (-18.9%), from €53,570 to €43,455
- Staff costs -€7,811
down €7,811 (-17.4%), from €44,772 to €36,961
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 | €123,314 | €133,066 | +€9,752 | +7.9% |
| Current assets | 29/58 | €123,314 | €133,066 | +€9,752 | +7.9% |
| Amounts receivable within one year | 40/41 | €55,274 | €49,126 | -€6,148 | -11.1% |
| Other amounts receivable | 41 | €55,274 | €49,126 | -€6,148 | -11.1% |
| Cash at bank and in hand | 54/58 | €66,728 | €83,308 | +€16,580 | +24.8% |
| Deferred charges and accrued income | 490/1 | €1,311 | €632 | -€680 | -51.8% |
| Total equity and liabilities | 10/49 | €123,314 | €133,066 | +€9,752 | +7.9% |
| Equity | 10/15 | €103,785 | €108,120 | +€4,336 | +4.2% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,125 | €99,460 | +€4,336 | +4.6% |
| Amounts payable | 17/49 | €19,529 | €24,945 | +€5,416 | +27.7% |
| Amounts payable within one year | 42/48 | €19,529 | €24,945 | +€5,416 | +27.7% |
| Trade debts | 44 | €1,216 | €12,373 | +€11,157 | +918% |
| Suppliers | 440/4 | €1,216 | €12,373 | +€11,157 | +918% |
| Taxes, remuneration and social security | 45 | €18,313 | €12,573 | -€5,741 | -31.3% |
| Taxes | 450/3 | €11,299 | €6,490 | -€4,809 | -42.6% |
| Remuneration and social security | 454/9 | €7,015 | €6,083 | -€932 | -13.3% |
| Remuneration, social security and pensions | 62 | €44,772 | €36,961 | -€7,811 | -17.4% |
| Other operating charges | 640/8 | €594 | €609 | +€14 | +2.4% |
| Gross operating margin | 9900 | €53,570 | €43,455 | -€10,116 | -18.9% |
| Operating profit (loss) | 9901 | €8,204 | €5,885 | -€2,319 | -28.3% |
| Financial income | 75/76B | €34 | €48 | +€13 | +38.9% |
| Recurring financial income | 75 | €34 | €48 | +€13 | +38.9% |
| Financial charges | 65/66B | - | €152 | +€152 | |
| Recurring financial charges | 65 | - | €152 | +€152 | |
| Profit (loss) for the period before taxes | 9903 | €8,238 | €5,781 | -€2,457 | -29.8% |
| Income taxes | 67/77 | €1,648 | €1,445 | -€202 | -12.3% |
| Profit (loss) for the period | 9904 | €6,591 | €4,335 | -€2,255 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,591 | €4,335 | -€2,255 | -34.2% |
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 27 October 2026 via checked.be.