BERT RUTTEN OPTIEK: what changed
BERT RUTTEN OPTIEK
Largest movements
- Tangible fixed assets -€24,981
down €24,981 (-82.1%), from €30,429 to €5,448
of which Leasing and similar rights: -€17,167
- Stocks and contracts -€6,068
down €6,068 (-22.0%), from €27,527 to €21,459
- Cash +€4,754
up €4,754 (+2.5%), from €193,798 to €198,552
mainly Investment in fixed assets (net) (+€17,167) and Depreciation (+€7,814)
- Receivables within one year -€3,666
down €3,666 (-16.8%), from €21,823 to €18,157
of which Other amounts receivable: -€21,666
- Other debts -€18,933
down €18,933 (-82.3%), from €23,000 to €4,067
- Tax, wage and social debts -€3,811
down €3,811 (-36.2%), from €10,515 to €6,704
of which Remuneration and social security: -€3,645
- Profit (loss) carried forward -€3,618
down €3,618 (-5.9%), from €61,081 to €57,463
- Gross operating margin -€12,423
down €12,423 (-74.5%), from €16,669 to €4,245
- Depreciation -€9,177
down €9,177 (-54.0%), from €16,991 to €7,814
- Financial charges +€681
up €681 (+134%), from €509 to €1,190
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 | €279,580 | €251,118 | -€28,462 | -10.2% |
| Fixed assets | 21/28 | €30,942 | €5,961 | -€24,981 | -80.7% |
| Tangible fixed assets | 22/27 | €30,429 | €5,448 | -€24,981 | -82.1% |
| Plant, machinery and equipment | 23 | €5,875 | €1,785 | -€4,091 | -69.6% |
| Furniture and vehicles | 24 | €7,387 | €3,664 | -€3,723 | -50.4% |
| Leasing and similar rights | 25 | €17,167 | €0 | -€17,167 | -100% |
| Financial fixed assets | 28 | €513 | €513 | = | 0.0% |
| Current assets | 29/58 | €248,638 | €245,157 | -€3,481 | -1.4% |
| Stocks and contracts in progress | 3 | €27,527 | €21,459 | -€6,068 | -22.0% |
| Stocks | 30/36 | €27,527 | €21,459 | -€6,068 | -22.0% |
| Amounts receivable within one year | 40/41 | €21,823 | €18,157 | -€3,666 | -16.8% |
| Trade receivables | 40 | €0 | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €21,823 | €157 | -€21,666 | -99.3% |
| Cash at bank and in hand | 54/58 | €193,798 | €198,552 | +€4,754 | +2.5% |
| Deferred charges and accrued income | 490/1 | €5,489 | €6,988 | +€1,499 | +27.3% |
| Total equity and liabilities | 10/49 | €279,580 | €251,118 | -€28,462 | -10.2% |
| Equity | 10/15 | €239,574 | €235,957 | -€3,618 | -1.5% |
| Contributions | 10/11 | €95,889 | €95,889 | = | 0.0% |
| Reserves | 13 | €82,605 | €82,605 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,966 | €5,966 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,966 | €5,966 | = | 0.0% |
| Distributable reserves | 133 | €76,639 | €76,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,081 | €57,463 | -€3,618 | -5.9% |
| Amounts payable | 17/49 | €40,006 | €15,161 | -€24,845 | -62.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €40,006 | €15,161 | -€24,845 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,491 | €4,390 | -€2,101 | -32.4% |
| Suppliers | 440/4 | €6,491 | €4,390 | -€2,101 | -32.4% |
| Taxes, remuneration and social security | 45 | €10,515 | €6,704 | -€3,811 | -36.2% |
| Taxes | 450/3 | €6,870 | €6,704 | -€167 | -2.4% |
| Remuneration and social security | 454/9 | €3,645 | €0 | -€3,645 | -100% |
| Other amounts payable | 47/48 | €23,000 | €4,067 | -€18,933 | -82.3% |
| Non-recurring operating income | 76A | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,991 | €7,814 | -€9,177 | -54.0% |
| Other operating charges | 640/8 | €188 | €120 | -€68 | -36.2% |
| Gross operating margin | 9900 | €16,669 | €4,245 | -€12,423 | -74.5% |
| Operating profit (loss) | 9901 | -€511 | -€3,688 | -€3,178 | -622% |
| Financial income | 75/76B | €1,332 | €1,420 | +€88 | +6.6% |
| Recurring financial income | 75 | €1,332 | €1,420 | +€88 | +6.6% |
| Financial charges | 65/66B | €509 | €1,190 | +€681 | +134% |
| Recurring financial charges | 65 | €509 | €1,190 | +€681 | +134% |
| Profit (loss) for the period before taxes | 9903 | €313 | -€3,458 | -€3,771 | |
| Income taxes | 67/77 | €207 | €159 | -€48 | -23.1% |
| Profit (loss) for the period | 9904 | €106 | -€3,618 | -€3,724 | |
| Profit (loss) for the period to be appropriated | 9905 | €106 | -€3,618 | -€3,724 |
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 8 November 2026 via checked.be.