Bert 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.
Bert Optiek
Largest movements
- Tangible fixed assets -€57,982
down €57,982 (-13.5%), from €430,408 to €372,427
of which Other tangible fixed assets: -€39,452
- Cash +€32,726
up €32,726 (+63.5%), from €51,574 to €84,300
mainly Depreciation (+€61,366) and Other debts (+€10,323)
- Trade debts -€17,881
down €17,881 (-37.0%), from €48,265 to €30,384
- Tax, wage and social debts -€10,417
down €10,417 (-45.2%), from €23,035 to €12,618
of which Remuneration and social security: -€12,000
- Other debts +€10,323
up €10,323 (+5.1%), from €200,831 to €211,154
- Gross operating margin -€11,483
down €11,483 (-15.3%), from €74,892 to €63,409
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 | €575,483 | €555,580 | -€19,903 | -3.5% |
| Fixed assets | 21/28 | €436,662 | €376,337 | -€60,326 | -13.8% |
| Intangible fixed assets | 21 | €6,254 | €3,910 | -€2,344 | -37.5% |
| Tangible fixed assets | 22/27 | €430,408 | €372,427 | -€57,982 | -13.5% |
| Plant, machinery and equipment | 23 | €112,667 | €97,089 | -€15,578 | -13.8% |
| Furniture and vehicles | 24 | €13,142 | €10,191 | -€2,952 | -22.5% |
| Other tangible fixed assets | 26 | €304,599 | €265,147 | -€39,452 | -13.0% |
| Current assets | 29/58 | €138,821 | €179,244 | +€40,423 | +29.1% |
| Stocks and contracts in progress | 3 | €83,525 | €87,536 | +€4,011 | +4.8% |
| Stocks | 30/36 | €83,525 | €87,536 | +€4,011 | +4.8% |
| Amounts receivable within one year | 40/41 | €1,162 | €1,865 | +€703 | +60.5% |
| Trade receivables | 40 | €1,162 | €1,865 | +€703 | +60.5% |
| Current investments | 50/53 | €425 | €725 | +€300 | +70.6% |
| Cash at bank and in hand | 54/58 | €51,574 | €84,300 | +€32,726 | +63.5% |
| Deferred charges and accrued income | 490/1 | €2,135 | €4,817 | +€2,682 | +126% |
| Total equity and liabilities | 10/49 | €575,483 | €555,580 | -€19,903 | -3.5% |
| Equity | 10/15 | €151,273 | €150,410 | -€863 | -0.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,273 | €410 | -€863 | -67.8% |
| Distributable reserves | 133 | €1,273 | €410 | -€863 | -67.8% |
| Amounts payable | 17/49 | €424,210 | €405,170 | -€19,040 | -4.5% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €274,210 | €255,170 | -€19,040 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €2,079 | €1,015 | -€1,064 | -51.2% |
| Trade debts | 44 | €48,265 | €30,384 | -€17,881 | -37.0% |
| Suppliers | 440/4 | €48,265 | €30,384 | -€17,881 | -37.0% |
| Taxes, remuneration and social security | 45 | €23,035 | €12,618 | -€10,417 | -45.2% |
| Taxes | 450/3 | €11,035 | €12,618 | +€1,583 | +14.3% |
| Remuneration and social security | 454/9 | €12,000 | €0 | -€12,000 | -100% |
| Other amounts payable | 47/48 | €200,831 | €211,154 | +€10,323 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,254 | €61,366 | +€112 | +0.2% |
| Other operating charges | 640/8 | €908 | €1,272 | +€364 | +40.1% |
| Gross operating margin | 9900 | €74,892 | €63,409 | -€11,483 | -15.3% |
| Operating profit (loss) | 9901 | €12,730 | €771 | -€11,959 | -93.9% |
| Financial income | 75/76B | €1,325 | €1,058 | -€267 | -20.2% |
| Recurring financial income | 75 | €1,325 | €1,058 | -€267 | -20.2% |
| Financial charges | 65/66B | €2,567 | €2,692 | +€125 | +4.9% |
| Recurring financial charges | 65 | €2,567 | €2,692 | +€125 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €11,488 | -€863 | -€12,351 | |
| Income taxes | 67/77 | €652 | €0 | -€652 | -100% |
| Profit (loss) for the period | 9904 | €10,836 | -€863 | -€11,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,836 | -€863 | -€11,699 |
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 15 October 2026 via checked.be.