Styl - Optic: 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.
Styl - Optic
Largest movements
- Current investments +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Tangible fixed assets -€41,973
down €41,973 (-22.7%), from €184,829 to €142,856
of which Furniture and vehicles: -€34,083
- Cash -€31,609
down €31,609 (-8.5%), from €370,758 to €339,149
mainly Contributions, distributions and other (-€251,458) and Current investments (-€100,000)
- Stocks and contracts +€29,629
up €29,629 (+69.7%), from €42,517 to €72,145
- Other debts +€222,291
up €222,291 (+3,595%), from €6,184 to €228,475
- Reserves -€118,415
down €118,415 (-27.6%), from €428,706 to €310,291
- Debts after one year -€24,562
down €24,562 (-33.3%), from €73,829 to €49,267
- Tax, wage and social debts -€21,512
down €21,512 (-13.6%), from €158,300 to €136,788
of which Taxes: -€25,290
- Gross operating margin -€37,056
down €37,056 (-8.6%), from €432,142 to €395,086
- Taxes -€35,434
down €35,434 (-45.2%), from €78,339 to €42,905
- Staff costs +€19,338
up €19,338 (+13.1%), from €147,216 to €166,554
- Turnover -€19,140
down €19,140 (-2.4%), from €799,914 to €780,774
- Purchases and services +€13,885
up €13,885 (+3.6%), from €389,011 to €402,895
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 | €710,587 | €768,414 | +€57,827 | +8.1% |
| Fixed assets | 21/28 | €184,829 | €142,856 | -€41,973 | -22.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €184,829 | €142,856 | -€41,973 | -22.7% |
| Plant, machinery and equipment | 23 | €30,264 | €22,374 | -€7,890 | -26.1% |
| Furniture and vehicles | 24 | €154,564 | €120,482 | -€34,083 | -22.1% |
| Current assets | 29/58 | €525,758 | €625,558 | +€99,800 | +19.0% |
| Stocks and contracts in progress | 3 | €42,517 | €72,145 | +€29,629 | +69.7% |
| Stocks | 30/36 | €42,517 | €72,145 | +€29,629 | +69.7% |
| Amounts receivable within one year | 40/41 | €10,593 | €12,573 | +€1,980 | +18.7% |
| Trade receivables | 40 | €10,344 | €12,056 | +€1,712 | +16.6% |
| Other amounts receivable | 41 | €249 | €517 | +€268 | +108% |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100% |
| Cash at bank and in hand | 54/58 | €370,758 | €339,149 | -€31,609 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,891 | €1,691 | -€199 | -10.5% |
| Total equity and liabilities | 10/49 | €710,587 | €768,414 | +€57,827 | +8.1% |
| Equity | 10/15 | €433,706 | €315,291 | -€118,415 | -27.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €428,706 | €310,291 | -€118,415 | -27.6% |
| Distributable reserves | 133 | €428,706 | €310,291 | -€118,415 | -27.6% |
| Amounts payable | 17/49 | €276,881 | €453,123 | +€176,242 | +63.7% |
| Amounts payable after more than one year | 17 | €73,829 | €49,267 | -€24,562 | -33.3% |
| Financial debts | 170/4 | €73,829 | €49,267 | -€24,562 | -33.3% |
| Amounts payable within one year | 42/48 | €203,052 | €403,856 | +€200,804 | +98.9% |
| Current portion of amounts payable after more than one year | 42 | €23,826 | €24,562 | +€736 | +3.1% |
| Trade debts | 44 | €14,742 | €14,031 | -€711 | -4.8% |
| Suppliers | 440/4 | €14,742 | €14,031 | -€711 | -4.8% |
| Taxes, remuneration and social security | 45 | €158,300 | €136,788 | -€21,512 | -13.6% |
| Taxes | 450/3 | €139,698 | €114,408 | -€25,290 | -18.1% |
| Remuneration and social security | 454/9 | €18,602 | €22,380 | +€3,778 | +20.3% |
| Other amounts payable | 47/48 | €6,184 | €228,475 | +€222,291 | +3,595% |
| Turnover | 70 | €799,914 | €780,774 | -€19,140 | -2.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €389,011 | €402,895 | +€13,885 | +3.6% |
| Remuneration, social security and pensions | 62 | €147,216 | €166,554 | +€19,338 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,909 | €50,846 | +€3,936 | +8.4% |
| Other operating charges | 640/8 | €2,378 | €2,283 | -€95 | -4.0% |
| Gross operating margin | 9900 | €432,142 | €395,086 | -€37,056 | -8.6% |
| Operating profit (loss) | 9901 | €235,639 | €175,403 | -€60,236 | -25.6% |
| Financial income | 75/76B | €2,356 | €4,184 | +€1,827 | +77.5% |
| Recurring financial income | 75 | €2,356 | €4,184 | +€1,827 | +77.5% |
| Financial charges | 65/66B | €2,798 | €3,639 | +€841 | +30.1% |
| Recurring financial charges | 65 | €2,798 | €3,639 | +€841 | +30.1% |
| Profit (loss) for the period before taxes | 9903 | €235,198 | €175,948 | -€59,250 | -25.2% |
| Income taxes | 67/77 | €78,339 | €42,905 | -€35,434 | -45.2% |
| Profit (loss) for the period | 9904 | €156,859 | €133,043 | -€23,816 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €156,859 | €133,043 | -€23,816 | -15.2% |
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 24 October 2026 via checked.be.