CLAES 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.
CLAES OPTIEK
Largest movements
- Receivables within one year -€24,150
down €24,150 (-91.0%), from €26,553 to €2,403
of which Trade receivables: -€14,456
- Cash +€17,423
up €17,423 (+4,764%), from €366 to €17,788
mainly Net result for the year (+€42,070) and Depreciation (+€32,861)
- Tangible fixed assets -€15,249
down €15,249 (-8.5%), from €178,979 to €163,730
of which Land and buildings: -€17,465
- Stocks and contracts +€7,420
up €7,420 (+11.1%), from €66,947 to €74,367
- Reserves +€34,307
up €34,307 (+66.1%), from €51,924 to €86,231
- Other debts -€24,799
down €24,799 (-48.8%), from €50,801 to €26,002
- Advances received -€12,275
no longer reported in 2025 (was €12,275)
- Debts after one year -€10,902
down €10,902 (-12.3%), from €88,600 to €77,699
- Trade debts -€4,113
down €4,113 (-17.7%), from €23,298 to €19,184
- Gross operating margin +€51,728
up €51,728 (+105%), from €49,399 to €101,127
- Other operating charges -€42,593
down €42,593 (-96.7%), from €44,026 to €1,433
- Taxes +€12,191
up €12,191 (+3,990%), from €306 to €12,497
- Depreciation -€5,162
down €5,162 (-13.6%), from €38,022 to €32,861
- Staff costs +€3,643
new in 2025: €3,643
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 | €280,717 | €263,964 | -€16,753 | -6.0% |
| Fixed assets | 21/28 | €180,037 | €164,787 | -€15,249 | -8.5% |
| Tangible fixed assets | 22/27 | €178,979 | €163,730 | -€15,249 | -8.5% |
| Land and buildings | 22 | €133,353 | €115,889 | -€17,465 | -13.1% |
| Plant, machinery and equipment | 23 | €2,742 | €4,011 | +€1,270 | +46.3% |
| Furniture and vehicles | 24 | €42,885 | €43,831 | +€946 | +2.2% |
| Financial fixed assets | 28 | €1,057 | €1,057 | = | 0.0% |
| Current assets | 29/58 | €100,680 | €99,177 | -€1,504 | -1.5% |
| Stocks and contracts in progress | 3 | €66,947 | €74,367 | +€7,420 | +11.1% |
| Stocks | 30/36 | €66,947 | €74,367 | +€7,420 | +11.1% |
| Amounts receivable within one year | 40/41 | €26,553 | €2,403 | -€24,150 | -91.0% |
| Trade receivables | 40 | €16,858 | €2,403 | -€14,456 | -85.7% |
| Other amounts receivable | 41 | €9,694 | - | -€9,694 | |
| Cash at bank and in hand | 54/58 | €366 | €17,788 | +€17,423 | +4,764% |
| Deferred charges and accrued income | 490/1 | €6,815 | €4,619 | -€2,196 | -32.2% |
| Total equity and liabilities | 10/49 | €280,717 | €263,964 | -€16,753 | -6.0% |
| Equity | 10/15 | €58,124 | €92,431 | +€34,307 | +59.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,924 | €86,231 | +€34,307 | +66.1% |
| Distributable reserves | 133 | €51,924 | €86,231 | +€34,307 | +66.1% |
| Amounts payable | 17/49 | €222,593 | €171,533 | -€51,060 | -22.9% |
| Amounts payable after more than one year | 17 | €88,600 | €77,699 | -€10,902 | -12.3% |
| Financial debts | 170/4 | €88,600 | €77,699 | -€10,902 | -12.3% |
| Amounts payable within one year | 42/48 | €133,993 | €93,834 | -€40,158 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €35,594 | €36,524 | +€930 | +2.6% |
| Financial debts | 43 | €5,562 | €1,699 | -€3,863 | -69.5% |
| Credit institutions | 430/8 | €5,562 | €1,699 | -€3,863 | -69.5% |
| Trade debts | 44 | €23,298 | €19,184 | -€4,113 | -17.7% |
| Suppliers | 440/4 | €23,298 | €19,184 | -€4,113 | -17.7% |
| Advances received on contracts in progress | 46 | €12,275 | - | -€12,275 | |
| Taxes, remuneration and social security | 45 | €6,464 | €10,426 | +€3,962 | +61.3% |
| Taxes | 450/3 | €6,464 | €10,426 | +€3,962 | +61.3% |
| Other amounts payable | 47/48 | €50,801 | €26,002 | -€24,799 | -48.8% |
| Remuneration, social security and pensions | 62 | - | €3,643 | +€3,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,022 | €32,861 | -€5,162 | -13.6% |
| Other operating charges | 640/8 | €44,026 | €1,433 | -€42,593 | -96.7% |
| Non-recurring operating charges | 66A | - | €5,666 | +€5,666 | |
| Gross operating margin | 9900 | €49,399 | €101,127 | +€51,728 | +105% |
| Operating profit (loss) | 9901 | -€32,650 | €57,525 | +€90,175 | |
| Financial income | 75/76B | €2,566 | €1,813 | -€753 | -29.3% |
| Recurring financial income | 75 | €2,566 | €1,813 | -€753 | -29.3% |
| Financial charges | 65/66B | €3,993 | €4,771 | +€778 | +19.5% |
| Recurring financial charges | 65 | €3,993 | €4,771 | +€778 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,078 | €54,566 | +€88,644 | |
| Income taxes | 67/77 | €306 | €12,497 | +€12,191 | +3,990% |
| Profit (loss) for the period | 9904 | -€34,383 | €42,070 | +€76,453 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,383 | €42,070 | +€76,453 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.