Optishape: 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.
Optishape
Largest movements
- Tangible fixed assets -€4,789
down €4,789 (-18.0%), from €26,604 to €21,815
of which Plant, machinery and equipment: -€4,540
- Deferred charges and accrued income -€2,674
no longer reported in 2025 (was €2,674)
- Cash -€632
down €632 (-12.3%), from €5,157 to €4,525
mainly Net result for the year (-€9,876) and Debts after one year (-€6,060)
- Profit (loss) carried forward -€9,876
down €9,876 (-35.9%), from -€27,548 to -€37,424
- Trade debts +€7,784
up €7,784 (+130%), from €5,979 to €13,763
- Debts after one year -€6,060
down €6,060 (-13.4%), from €45,110 to €39,050
of which Financial debts: -€15,610
- Tax, wage and social debts -€855
down €855 (-6.8%), from €12,590 to €11,735
of which Remuneration and social security: -€720
- Gross operating margin -€19,947
down €19,947 (-41.2%), from €48,380 to €28,432
- Staff costs -€15,648
down €15,648 (-34.7%), from €45,056 to €29,408
- Financial charges -€549
down €549 (-16.8%), from €3,263 to €2,714
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 | €54,587 | €45,833 | -€8,754 | -16.0% |
| Fixed assets | 21/28 | €27,155 | €22,087 | -€5,069 | -18.7% |
| Intangible fixed assets | 21 | €552 | €272 | -€280 | -50.8% |
| Tangible fixed assets | 22/27 | €26,604 | €21,815 | -€4,789 | -18.0% |
| Plant, machinery and equipment | 23 | €26,355 | €21,815 | -€4,540 | -17.2% |
| Furniture and vehicles | 24 | €249 | €0 | -€249 | -100% |
| Current assets | 29/58 | €27,432 | €23,746 | -€3,686 | -13.4% |
| Stocks and contracts in progress | 3 | €19,425 | €18,949 | -€476 | -2.5% |
| Stocks | 30/36 | €19,425 | €18,949 | -€476 | -2.5% |
| Amounts receivable within one year | 40/41 | €176 | €272 | +€97 | +55.1% |
| Trade receivables | 40 | €176 | €254 | +€78 | +44.6% |
| Other amounts receivable | 41 | €0 | €18 | +€18 | |
| Cash at bank and in hand | 54/58 | €5,157 | €4,525 | -€632 | -12.3% |
| Deferred charges and accrued income | 490/1 | €2,674 | - | -€2,674 | |
| Total equity and liabilities | 10/49 | €54,587 | €45,833 | -€8,754 | -16.0% |
| Equity | 10/15 | -€24,548 | -€34,424 | -€9,876 | -40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,548 | -€37,424 | -€9,876 | -35.9% |
| Amounts payable | 17/49 | €79,135 | €80,257 | +€1,122 | +1.4% |
| Amounts payable after more than one year | 17 | €45,110 | €39,050 | -€6,060 | -13.4% |
| Financial debts | 170/4 | €15,610 | - | -€15,610 | |
| Other amounts payable | 178/9 | €29,500 | €39,050 | +€9,550 | +32.4% |
| Amounts payable within one year | 42/48 | €34,025 | €41,207 | +€7,182 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €15,249 | €15,610 | +€361 | +2.4% |
| Trade debts | 44 | €5,979 | €13,763 | +€7,784 | +130% |
| Suppliers | 440/4 | €5,979 | €13,763 | +€7,784 | +130% |
| Taxes, remuneration and social security | 45 | €12,590 | €11,735 | -€855 | -6.8% |
| Taxes | 450/3 | €2,217 | €2,083 | -€134 | -6.1% |
| Remuneration and social security | 454/9 | €10,372 | €9,652 | -€720 | -6.9% |
| Other amounts payable | 47/48 | €209 | €100 | -€109 | -52.0% |
| Remuneration, social security and pensions | 62 | €45,056 | €29,408 | -€15,648 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,058 | €5,069 | +€11 | +0.2% |
| Other operating charges | 640/8 | €940 | €1,370 | +€430 | +45.8% |
| Gross operating margin | 9900 | €48,380 | €28,432 | -€19,947 | -41.2% |
| Operating profit (loss) | 9901 | -€2,674 | -€7,414 | -€4,740 | -177% |
| Financial income | 75/76B | €39 | €252 | +€213 | +546% |
| Recurring financial income | 75 | €39 | €252 | +€213 | +546% |
| Financial charges | 65/66B | €3,263 | €2,714 | -€549 | -16.8% |
| Recurring financial charges | 65 | €3,263 | €2,714 | -€549 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,898 | -€9,876 | -€3,978 | -67.5% |
| Income taxes | 67/77 | -€8 | - | +€8 | |
| Profit (loss) for the period | 9904 | -€5,890 | -€9,876 | -€3,987 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,890 | -€9,876 | -€3,987 | -67.7% |
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 25 October 2026 via checked.be.