Top-Optics: 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.
Top-Optics
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€687
down €687 (-0.2%), from -€320,216 to -€320,903
- Trade debts +€687
new in 2025: €687
- Gross operating margin -€503
down €503 (-273.7%), from -€184 to -€687
- Financial charges -€258
no longer reported in 2025 (was €258)
- Other operating charges -€168
no longer reported in 2025 (was €168)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€301,366 | -€302,053 | -€687 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€320,216 | -€320,903 | -€687 | -0.2% |
| Amounts payable | 17/49 | €301,366 | €302,053 | +€687 | +0.2% |
| Amounts payable after more than one year | 17 | €301,366 | €301,366 | = | 0.0% |
| Financial debts | 170/4 | €301,366 | €301,366 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €687 | +€687 | |
| Trade debts | 44 | - | €687 | +€687 | |
| Suppliers | 440/4 | - | €687 | +€687 | |
| Other operating charges | 640/8 | €168 | - | -€168 | |
| Gross operating margin | 9900 | -€184 | -€687 | -€503 | -273.7% |
| Operating profit (loss) | 9901 | -€352 | -€687 | -€335 | -95.2% |
| Financial charges | 65/66B | €258 | - | -€258 | |
| Recurring financial charges | 65 | €258 | - | -€258 | |
| Profit (loss) for the period before taxes | 9903 | -€609 | -€687 | -€77 | -12.7% |
| Profit (loss) for the period | 9904 | -€609 | -€687 | -€77 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€609 | -€687 | -€77 | -12.7% |
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 5 October 2026 via checked.be.