OPTIC MINCEUR: 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.
OPTIC MINCEUR
Largest movements
- Tangible fixed assets +€7,203
new in 2025: €7,203
- Receivables within one year +€1,981
up €1,981 (+28.4%), from €6,984 to €8,965
- Cash +€246
up €246 (+10.0%), from €2,447 to €2,693
mainly Other debts (+€19,518) and Depreciation (+€346)
- Other debts +€19,518
new in 2025: €19,518
- Trade debts -€6,314
down €6,314 (-88.9%), from €7,102 to €787
- Profit (loss) carried forward -€3,774
down €3,774 (-90.7%), from -€4,161 to -€7,935
- Depreciation +€346
new in 2025: €346
- Financial charges +€326
up €326 (+141.6%), from €230 to €556
- Other operating charges -€68
down €68 (-14.5%), from €467 to €400
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
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 | €9,431 | €18,861 | +€9,430 | +100.0% |
| Fixed assets | 21/28 | - | €7,203 | +€7,203 | |
| Tangible fixed assets | 22/27 | - | €7,203 | +€7,203 | |
| Plant, machinery and equipment | 23 | - | €7,203 | +€7,203 | |
| Current assets | 29/58 | €9,431 | €11,658 | +€2,226 | +23.6% |
| Amounts receivable within one year | 40/41 | €6,984 | €8,965 | +€1,981 | +28.4% |
| Other amounts receivable | 41 | €6,984 | €8,965 | +€1,981 | +28.4% |
| Cash at bank and in hand | 54/58 | €2,447 | €2,693 | +€246 | +10.0% |
| Total equity and liabilities | 10/49 | €9,431 | €18,861 | +€9,430 | +100.0% |
| Equity | 10/15 | €2,039 | -€1,735 | -€3,774 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,161 | -€7,935 | -€3,774 | -90.7% |
| Amounts payable | 17/49 | €7,393 | €20,596 | +€13,204 | +178.6% |
| Amounts payable within one year | 42/48 | €7,393 | €20,596 | +€13,204 | +178.6% |
| Trade debts | 44 | €7,102 | €787 | -€6,314 | -88.9% |
| Suppliers | 440/4 | €7,102 | €787 | -€6,314 | -88.9% |
| Taxes, remuneration and social security | 45 | €291 | €291 | = | 0.0% |
| Taxes | 450/3 | €291 | €291 | = | 0.0% |
| Other amounts payable | 47/48 | - | €19,518 | +€19,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | €467 | €400 | -€68 | -14.5% |
| Gross operating margin | 9900 | -€2,502 | -€2,495 | +€7 | +0.3% |
| Operating profit (loss) | 9901 | -€2,969 | -€3,241 | -€272 | -9.1% |
| Financial income | 75/76B | €12 | €24 | +€12 | +101.0% |
| Recurring financial income | 75 | €12 | €24 | +€12 | +101.0% |
| Financial charges | 65/66B | €230 | €556 | +€326 | +141.6% |
| Recurring financial charges | 65 | €230 | €556 | +€326 | +141.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,188 | -€3,774 | -€586 | -18.4% |
| Profit (loss) for the period | 9904 | -€3,188 | -€3,774 | -€586 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,188 | -€3,774 | -€586 | -18.4% |
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 6 October 2026 via checked.be.