OPTIC &: what changed
OPTIC &
Largest movements
- Cash -€9,858
down €9,858 (-14.8%), from €66,532 to €56,674
mainly Contributions, distributions and other (-€14,000) and Net result for the year (-€11,380)
- Deferred charges and accrued income -€3,731
down €3,731 (-61.4%), from €6,076 to €2,346
- Receivables within one year -€2,731
down €2,731 (-28.7%), from €9,509 to €6,778
of which Trade receivables: -€1,706
- Tangible fixed assets +€1,165
new in 2025: €1,165
- Reserves -€14,000
down €14,000 (-25.5%), from €54,850 to €40,850
of which Distributable reserves: -€14,000
- Other debts +€13,161
up €13,161 (+269%), from €4,889 to €18,050
- Profit (loss) carried forward -€11,380
down €11,380, from €6,224 to -€5,156
- Trade debts -€5,651
down €5,651 (-99.4%), from €5,687 to €37
- Tax, wage and social debts +€2,716
up €2,716 (+61.9%), from €4,391 to €7,107
of which Remuneration and social security: +€3,067
- Gross operating margin -€34,350
down €34,350 (-48.0%), from €71,609 to €37,258
- Staff costs -€9,485
down €9,485 (-16.7%), from €56,792 to €47,307
- Taxes -€4,499
down €4,499 (-96.8%), from €4,647 to €148
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,242 | €67,088 | -€15,154 | -18.4% |
| Fixed assets | 21/28 | €125 | €1,290 | +€1,165 | +932% |
| Tangible fixed assets | 22/27 | - | €1,165 | +€1,165 | |
| Furniture and vehicles | 24 | - | €1,165 | +€1,165 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €82,117 | €65,797 | -€16,319 | -19.9% |
| Amounts receivable within one year | 40/41 | €9,509 | €6,778 | -€2,731 | -28.7% |
| Trade receivables | 40 | €7,472 | €5,766 | -€1,706 | -22.8% |
| Other amounts receivable | 41 | €2,037 | €1,012 | -€1,025 | -50.3% |
| Cash at bank and in hand | 54/58 | €66,532 | €56,674 | -€9,858 | -14.8% |
| Deferred charges and accrued income | 490/1 | €6,076 | €2,346 | -€3,731 | -61.4% |
| Total equity and liabilities | 10/49 | €82,242 | €67,088 | -€15,154 | -18.4% |
| Equity | 10/15 | €67,274 | €41,894 | -€25,380 | -37.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,850 | €40,850 | -€14,000 | -25.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,850 | €40,850 | -€14,000 | -25.5% |
| Profit (loss) carried forward | 14 | €6,224 | -€5,156 | -€11,380 | |
| Amounts payable | 17/49 | €14,967 | €25,193 | +€10,226 | +68.3% |
| Amounts payable within one year | 42/48 | €14,967 | €25,193 | +€10,226 | +68.3% |
| Trade debts | 44 | €5,687 | €37 | -€5,651 | -99.4% |
| Suppliers | 440/4 | €5,687 | €37 | -€5,651 | -99.4% |
| Taxes, remuneration and social security | 45 | €4,391 | €7,107 | +€2,716 | +61.9% |
| Taxes | 450/3 | €2,525 | €2,174 | -€351 | -13.9% |
| Remuneration and social security | 454/9 | €1,866 | €4,933 | +€3,067 | +164% |
| Other amounts payable | 47/48 | €4,889 | €18,050 | +€13,161 | +269% |
| Remuneration, social security and pensions | 62 | €56,792 | €47,307 | -€9,485 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €135 | +€135 | |
| Other operating charges | 640/8 | €451 | €785 | +€334 | +73.9% |
| Gross operating margin | 9900 | €71,609 | €37,258 | -€34,350 | -48.0% |
| Operating profit (loss) | 9901 | €14,365 | -€10,968 | -€25,333 | |
| Financial income | 75/76B | €0 | €27 | +€27 | |
| Recurring financial income | 75 | €0 | €27 | +€27 | |
| Financial charges | 65/66B | €375 | €291 | -€84 | -22.4% |
| Recurring financial charges | 65 | €375 | €291 | -€84 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €13,990 | -€11,232 | -€25,222 | |
| Income taxes | 67/77 | €4,647 | €148 | -€4,499 | -96.8% |
| Profit (loss) for the period | 9904 | €9,344 | -€11,380 | -€20,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,344 | -€11,380 | -€20,724 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.