A.S. OPTIEK: 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.
A.S. OPTIEK
Largest movements
- Tangible fixed assets -€36,054
down €36,054 (-19.3%), from €186,796 to €150,741
of which Land and buildings: -€24,661
- Cash -€8,837
down €8,837 (-73.6%), from €12,004 to €3,167
mainly Net result for the year (-€30,949) and Debts after one year (-€28,912)
- Stocks and contracts +€5,520
up €5,520 (+5.9%), from €93,686 to €99,206
- Deferred charges and accrued income -€5,014
down €5,014 (-63.3%), from €7,925 to €2,911
- Receivables within one year +€3,703
up €3,703 (+78.0%), from €4,746 to €8,449
of which Trade receivables: +€3,703
- Profit (loss) carried forward -€30,949
down €30,949, from €5,914 to -€25,035
- Debts after one year -€28,912
down €28,912 (-19.5%), from €148,433 to €119,522
- Trade debts +€15,608
up €15,608 (+57.8%), from €27,012 to €42,620
- Tax, wage and social debts +€5,331
up €5,331 (+111%), from €4,796 to €10,127
of which Remuneration and social security: +€2,716
- Other debts -€3,654
down €3,654 (-4.3%), from €83,995 to €80,341
- Gross operating margin -€14,301
down €14,301 (-54.6%), from €26,182 to €11,881
- Other operating charges +€2,705
up €2,705 (+222%), from €1,218 to €3,924
- Depreciation +€627
up €627 (+1.8%), from €34,259 to €34,887
- Financial charges +€381
up €381 (+10.9%), from €3,498 to €3,879
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 | €306,726 | €265,225 | -€41,501 | -13.5% |
| Fixed assets | 21/28 | €188,365 | €151,491 | -€36,873 | -19.6% |
| Intangible fixed assets | 21 | €1,569 | €750 | -€819 | -52.2% |
| Tangible fixed assets | 22/27 | €186,796 | €150,741 | -€36,054 | -19.3% |
| Land and buildings | 22 | €164,660 | €139,999 | -€24,661 | -15.0% |
| Plant, machinery and equipment | 23 | €21,808 | €10,027 | -€11,780 | -54.0% |
| Furniture and vehicles | 24 | €328 | €715 | +€387 | +118% |
| Current assets | 29/58 | €118,361 | €113,733 | -€4,628 | -3.9% |
| Stocks and contracts in progress | 3 | €93,686 | €99,206 | +€5,520 | +5.9% |
| Stocks | 30/36 | €93,686 | €99,206 | +€5,520 | +5.9% |
| Amounts receivable within one year | 40/41 | €4,746 | €8,449 | +€3,703 | +78.0% |
| Trade receivables | 40 | €4,746 | €8,449 | +€3,703 | +78.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €12,004 | €3,167 | -€8,837 | -73.6% |
| Deferred charges and accrued income | 490/1 | €7,925 | €2,911 | -€5,014 | -63.3% |
| Total equity and liabilities | 10/49 | €306,726 | €265,225 | -€41,501 | -13.5% |
| Equity | 10/15 | €13,974 | -€16,975 | -€30,949 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,914 | -€25,035 | -€30,949 | |
| Amounts payable | 17/49 | €292,752 | €282,199 | -€10,552 | -3.6% |
| Amounts payable after more than one year | 17 | €148,433 | €119,522 | -€28,912 | -19.5% |
| Financial debts | 170/4 | €148,433 | €119,522 | -€28,912 | -19.5% |
| Amounts payable within one year | 42/48 | €144,318 | €162,678 | +€18,359 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €28,515 | €29,589 | +€1,075 | +3.8% |
| Trade debts | 44 | €27,012 | €42,620 | +€15,608 | +57.8% |
| Suppliers | 440/4 | €27,012 | €42,620 | +€15,608 | +57.8% |
| Taxes, remuneration and social security | 45 | €4,796 | €10,127 | +€5,331 | +111% |
| Taxes | 450/3 | €3,013 | €5,627 | +€2,614 | +86.8% |
| Remuneration and social security | 454/9 | €1,784 | €4,500 | +€2,716 | +152% |
| Other amounts payable | 47/48 | €83,995 | €80,341 | -€3,654 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,259 | €34,887 | +€627 | +1.8% |
| Other operating charges | 640/8 | €1,218 | €3,924 | +€2,705 | +222% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €26,182 | €11,881 | -€14,301 | -54.6% |
| Operating profit (loss) | 9901 | -€9,296 | -€26,929 | -€17,634 | -190% |
| Financial income | 75/76B | €25 | €3 | -€22 | -87.3% |
| Recurring financial income | 75 | €25 | €3 | -€22 | -87.3% |
| Financial charges | 65/66B | €3,498 | €3,879 | +€381 | +10.9% |
| Recurring financial charges | 65 | €3,498 | €3,879 | +€381 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,769 | -€30,805 | -€18,036 | -141% |
| Income taxes | 67/77 | €1 | €144 | +€143 | +14,287% |
| Profit (loss) for the period | 9904 | -€12,770 | -€30,949 | -€18,179 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,770 | -€30,949 | -€18,179 | -142% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.