BKA 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.
BKA optiek
Largest movements
- Intangible fixed assets -€200,598
down €200,598 (-16.7%), from €1.2m to €999,425
- Cash -€125,100
down €125,100 (-40.7%), from €307,488 to €182,389
mainly Debts after one year (-€669,879) and Investment in fixed assets (net) (-€176,786)
- Tangible fixed assets +€99,181
up €99,181 (+21.8%), from €455,409 to €554,590
of which Other tangible fixed assets: +€192,253
- Debts after one year -€669,879
down €669,879 (-87.0%), from €769,879 to €100,000
- Reserves +€441,852
up €441,852 (+109%), from €406,812 to €848,664
- Tax, wage and social debts +€52,922
up €52,922 (+62.9%), from €84,199 to €137,121
of which Taxes: +€43,963
- Other debts -€44,176
down €44,176 (-9.3%), from €475,723 to €431,547
- Gross operating margin +€317,038
up €317,038 (+46.7%), from €679,091 to €996,129
- Taxes +€75,834
up €75,834 (+114%), from €66,554 to €142,387
- Financial charges +€23,035
up €23,035 (+71.8%), from €32,075 to €55,111
of which Financial charges: +€11,998
- Depreciation +€22,333
up €22,333 (+8.7%), from €255,870 to €278,203
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 | €2,125,172 | €1,904,123 | -€221,048 | -10.4% |
| Fixed assets | 21/28 | €1,655,433 | €1,554,016 | -€101,417 | -6.1% |
| Intangible fixed assets | 21 | €1,200,024 | €999,425 | -€200,598 | -16.7% |
| Tangible fixed assets | 22/27 | €455,409 | €554,590 | +€99,181 | +21.8% |
| Land and buildings | 22 | €5,355 | €4,868 | -€487 | -9.1% |
| Plant, machinery and equipment | 23 | €102,870 | €81,311 | -€21,559 | -21.0% |
| Furniture and vehicles | 24 | €76,149 | €5,123 | -€71,026 | -93.3% |
| Other tangible fixed assets | 26 | €271,035 | €463,288 | +€192,253 | +70.9% |
| Current assets | 29/58 | €469,739 | €350,108 | -€119,631 | -25.5% |
| Stocks and contracts in progress | 3 | €120,755 | €138,304 | +€17,550 | +14.5% |
| Stocks | 30/36 | €120,755 | €138,304 | +€17,550 | +14.5% |
| Amounts receivable within one year | 40/41 | €34,692 | €25,185 | -€9,507 | -27.4% |
| Trade receivables | 40 | €25,450 | €15,943 | -€9,507 | -37.4% |
| Other amounts receivable | 41 | €9,242 | €9,242 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €307,488 | €182,389 | -€125,100 | -40.7% |
| Deferred charges and accrued income | 490/1 | €6,804 | €4,230 | -€2,574 | -37.8% |
| Total equity and liabilities | 10/49 | €2,125,172 | €1,904,123 | -€221,048 | -10.4% |
| Equity | 10/15 | €591,820 | €1,033,671 | +€441,852 | +74.7% |
| Contributions | 10/11 | €185,008 | €185,008 | = | 0.0% |
| Reserves | 13 | €406,812 | €848,664 | +€441,852 | +109% |
| Distributable reserves | 133 | €406,812 | €848,664 | +€441,852 | +109% |
| Amounts payable | 17/49 | €1,533,352 | €870,452 | -€662,900 | -43.2% |
| Amounts payable after more than one year | 17 | €769,879 | €100,000 | -€669,879 | -87.0% |
| Financial debts | 170/4 | €769,879 | €100,000 | -€669,879 | -87.0% |
| Amounts payable within one year | 42/48 | €732,601 | €745,052 | +€12,451 | +1.7% |
| Trade debts | 44 | €172,680 | €176,384 | +€3,704 | +2.1% |
| Suppliers | 440/4 | €172,680 | €176,384 | +€3,704 | +2.1% |
| Taxes, remuneration and social security | 45 | €84,199 | €137,121 | +€52,922 | +62.9% |
| Taxes | 450/3 | €74,782 | €118,746 | +€43,963 | +58.8% |
| Remuneration and social security | 454/9 | €9,416 | €18,375 | +€8,959 | +95.1% |
| Other amounts payable | 47/48 | €475,723 | €431,547 | -€44,176 | -9.3% |
| Accrued charges and deferred income | 492/3 | €30,872 | €25,400 | -€5,472 | -17.7% |
| Non-recurring operating income | 76A | - | €25,836 | +€25,836 | |
| Remuneration, social security and pensions | 62 | €81,754 | €86,612 | +€4,858 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255,870 | €278,203 | +€22,333 | +8.7% |
| Other operating charges | 640/8 | €4,379 | €3,290 | -€1,089 | -24.9% |
| Non-recurring operating charges | 66A | €21,020 | - | -€21,020 | |
| Gross operating margin | 9900 | €679,091 | €996,129 | +€317,038 | +46.7% |
| Operating profit (loss) | 9901 | €316,068 | €628,024 | +€311,955 | +98.7% |
| Financial income | 75/76B | €14,365 | €11,326 | -€3,039 | -21.2% |
| Recurring financial income | 75 | €14,365 | €11,326 | -€3,039 | -21.2% |
| Financial charges | 65/66B | €32,075 | €55,111 | +€23,035 | +71.8% |
| Recurring financial charges | 65 | €32,075 | €44,073 | +€11,998 | +37.4% |
| Non-recurring financial charges | 66B | - | €11,037 | +€11,037 | |
| Profit (loss) for the period before taxes | 9903 | €298,358 | €584,239 | +€285,881 | +95.8% |
| Income taxes | 67/77 | €66,554 | €142,387 | +€75,834 | +114% |
| Profit (loss) for the period | 9904 | €231,804 | €441,852 | +€210,048 | +90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €231,804 | €441,852 | +€210,048 | +90.6% |
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 25 October 2026 via checked.be.