Daan 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.
Daan Optiek
Largest movements
- Tangible fixed assets -€61,894
down €61,894 (-15.3%), from €405,237 to €343,344
of which Land and buildings: -€40,213
- Current investments +€56,474
up €56,474 (+74.5%), from €75,793 to €132,267
- Financial fixed assets -€48,975
down €48,975 (-99.6%), from €49,175 to €200
- Cash +€42,370
up €42,370 (+31.5%), from €134,511 to €176,882
mainly Net result for the year (+€146,723) and Depreciation (+€75,479)
- Receivables within one year +€21,174
up €21,174 (+50.2%), from €42,171 to €63,345
of which Other amounts receivable: +€17,827
- Reserves +€87,461
up €87,461 (+31.8%), from €275,387 to €362,848
- Debts after one year -€62,939
down €62,939 (-20.1%), from €312,935 to €249,996
- Tax, wage and social debts +€13,050
up €13,050 (+75.3%), from €17,328 to €30,378
of which Taxes: +€15,055
- Trade debts -€12,683
down €12,683 (-27.7%), from €45,802 to €33,119
- Gross operating margin +€41,754
up €41,754 (+16.2%), from €257,452 to €299,207
- Financial income -€27,579
down €27,579 (-57.6%), from €47,909 to €20,330
of which Non-recurring financial income: -€43,552
- Depreciation +€15,585
up €15,585 (+26.0%), from €59,894 to €75,479
- Staff costs -€4,753
down €4,753 (-18.1%), from €26,214 to €21,462
- Taxes +€3,440
up €3,440 (+6.1%), from €56,286 to €59,726
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 | €1,001,825 | €1,023,152 | +€21,326 | +2.1% |
| Fixed assets | 21/28 | €454,413 | €343,544 | -€110,869 | -24.4% |
| Tangible fixed assets | 22/27 | €405,237 | €343,344 | -€61,894 | -15.3% |
| Land and buildings | 22 | €329,881 | €289,668 | -€40,213 | -12.2% |
| Plant, machinery and equipment | 23 | €42,997 | €28,324 | -€14,673 | -34.1% |
| Furniture and vehicles | 24 | €32,359 | €25,352 | -€7,007 | -21.7% |
| Financial fixed assets | 28 | €49,175 | €200 | -€48,975 | -99.6% |
| Current assets | 29/58 | €547,413 | €679,608 | +€132,195 | +24.1% |
| Amounts receivable after more than one year | 29 | €192,052 | €192,052 | = | 0.0% |
| Other amounts receivable | 291 | €192,052 | €192,052 | = | 0.0% |
| Stocks and contracts in progress | 3 | €99,327 | €111,459 | +€12,132 | +12.2% |
| Stocks | 30/36 | €99,327 | €111,459 | +€12,132 | +12.2% |
| Amounts receivable within one year | 40/41 | €42,171 | €63,345 | +€21,174 | +50.2% |
| Trade receivables | 40 | €11,023 | €14,370 | +€3,347 | +30.4% |
| Other amounts receivable | 41 | €31,148 | €48,975 | +€17,827 | +57.2% |
| Current investments | 50/53 | €75,793 | €132,267 | +€56,474 | +74.5% |
| Cash at bank and in hand | 54/58 | €134,511 | €176,882 | +€42,370 | +31.5% |
| Deferred charges and accrued income | 490/1 | €3,559 | €3,603 | +€44 | +1.2% |
| Total equity and liabilities | 10/49 | €1,001,825 | €1,023,152 | +€21,326 | +2.1% |
| Equity | 10/15 | €549,772 | €637,234 | +€87,461 | +15.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €275,387 | €362,848 | +€87,461 | +31.8% |
| Distributable reserves | 133 | €275,387 | €362,848 | +€87,461 | +31.8% |
| Profit (loss) carried forward | 14 | €261,986 | €261,986 | = | 0.0% |
| Amounts payable | 17/49 | €452,053 | €385,918 | -€66,135 | -14.6% |
| Amounts payable after more than one year | 17 | €312,935 | €249,996 | -€62,939 | -20.1% |
| Financial debts | 170/4 | €312,935 | €249,996 | -€62,939 | -20.1% |
| Amounts payable within one year | 42/48 | €139,119 | €135,922 | -€3,197 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €66,065 | €62,939 | -€3,127 | -4.7% |
| Financial debts | 43 | €8,333 | €8,333 | = | 0.0% |
| Credit institutions | 430/8 | €8,333 | €8,333 | = | 0.0% |
| Trade debts | 44 | €45,802 | €33,119 | -€12,683 | -27.7% |
| Suppliers | 440/4 | €45,802 | €33,119 | -€12,683 | -27.7% |
| Taxes, remuneration and social security | 45 | €17,328 | €30,378 | +€13,050 | +75.3% |
| Taxes | 450/3 | €15,324 | €30,378 | +€15,055 | +98.2% |
| Remuneration and social security | 454/9 | €2,004 | - | -€2,004 | |
| Other amounts payable | 47/48 | €1,590 | €1,152 | -€437 | -27.5% |
| Remuneration, social security and pensions | 62 | €26,214 | €21,462 | -€4,753 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,894 | €75,479 | +€15,585 | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €609 | +€609 | |
| Other operating charges | 640/8 | €3,813 | €4,594 | +€782 | +20.5% |
| Gross operating margin | 9900 | €257,452 | €299,207 | +€41,754 | +16.2% |
| Operating profit (loss) | 9901 | €167,532 | €197,063 | +€29,532 | +17.6% |
| Financial income | 75/76B | €47,909 | €20,330 | -€27,579 | -57.6% |
| Recurring financial income | 75 | €4,357 | €20,330 | +€15,973 | +367% |
| Non-recurring financial income | 76B | €43,552 | - | -€43,552 | |
| Financial charges | 65/66B | €11,454 | €10,945 | -€510 | -4.5% |
| Recurring financial charges | 65 | €11,454 | €10,945 | -€510 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €203,986 | €206,449 | +€2,463 | +1.2% |
| Income taxes | 67/77 | €56,286 | €59,726 | +€3,440 | +6.1% |
| Profit (loss) for the period | 9904 | €147,700 | €146,723 | -€977 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €147,700 | €146,723 | -€977 | -0.7% |
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 23 October 2026 via checked.be.