DE WITTE OPTIQUE: 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.
DE WITTE OPTIQUE
Largest movements
- Stocks and contracts +€36,793
new in 2025: €36,793
- Cash -€25,062
down €25,062 (-54.1%), from €46,359 to €21,296
mainly Stocks and contracts (-€36,793) and Investment in fixed assets (net) (-€28,909)
- Tangible fixed assets +€20,217
up €20,217 (+252%), from €8,009 to €28,225
of which Plant, machinery and equipment: +€12,633
- Receivables within one year +€10,428
up €10,428 (+223%), from €4,672 to €15,100
of which Other amounts receivable: +€13,283
- Intangible fixed assets -€8,246
down €8,246 (-8.3%), from €99,754 to €91,508
- Trade debts +€32,993
up €32,993 (+3,537%), from €933 to €33,926
- Reserves +€23,074
up €23,074 (+68.9%), from €33,496 to €56,570
- Debts after one year -€18,514
down €18,514 (-20.2%), from €91,871 to €73,357
- Other debts +€2,781
up €2,781 (+1,087%), from €256 to €3,036
- Staff costs -€10,889
down €10,889 (-84.5%), from €12,883 to €1,994
- Depreciation +€5,692
up €5,692 (+70.8%), from €8,037 to €13,728
- Gross operating margin +€4,720
up €4,720 (+9.8%), from €48,037 to €52,757
- Financial charges +€2,658
up €2,658 (+245%), from €1,084 to €3,742
- Taxes +€1,543
up €1,543 (+20.2%), from €7,643 to €9,186
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 | €160,082 | €198,662 | +€38,580 | +24.1% |
| Fixed assets | 21/28 | €107,763 | €122,943 | +€15,180 | +14.1% |
| Intangible fixed assets | 21 | €99,754 | €91,508 | -€8,246 | -8.3% |
| Tangible fixed assets | 22/27 | €8,009 | €28,225 | +€20,217 | +252% |
| Plant, machinery and equipment | 23 | - | €12,633 | +€12,633 | |
| Furniture and vehicles | 24 | €2,048 | €3,822 | +€1,774 | +86.6% |
| Other tangible fixed assets | 26 | €5,961 | €11,770 | +€5,809 | +97.5% |
| Financial fixed assets | 28 | - | €3,210 | +€3,210 | |
| Current assets | 29/58 | €52,319 | €75,719 | +€23,400 | +44.7% |
| Stocks and contracts in progress | 3 | - | €36,793 | +€36,793 | |
| Stocks | 30/36 | - | €36,793 | +€36,793 | |
| Amounts receivable within one year | 40/41 | €4,672 | €15,100 | +€10,428 | +223% |
| Trade receivables | 40 | €3,672 | €817 | -€2,855 | -77.7% |
| Other amounts receivable | 41 | €1,000 | €14,283 | +€13,283 | +1,328% |
| Cash at bank and in hand | 54/58 | €46,359 | €21,296 | -€25,062 | -54.1% |
| Deferred charges and accrued income | 490/1 | €1,289 | €2,530 | +€1,241 | +96.3% |
| Total equity and liabilities | 10/49 | €160,082 | €198,662 | +€38,580 | +24.1% |
| Equity | 10/15 | €37,496 | €60,570 | +€23,074 | +61.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,496 | €56,570 | +€23,074 | +68.9% |
| Distributable reserves | 133 | €33,496 | €56,570 | +€23,074 | +68.9% |
| Amounts payable | 17/49 | €122,586 | €138,092 | +€15,507 | +12.6% |
| Amounts payable after more than one year | 17 | €91,871 | €73,357 | -€18,514 | -20.2% |
| Financial debts | 170/4 | €91,871 | €73,357 | -€18,514 | -20.2% |
| Amounts payable within one year | 42/48 | €30,715 | €64,735 | +€34,020 | +111% |
| Current portion of amounts payable after more than one year | 42 | €20,382 | €20,557 | +€175 | +0.9% |
| Trade debts | 44 | €933 | €33,926 | +€32,993 | +3,537% |
| Suppliers | 440/4 | €933 | €33,926 | +€32,993 | +3,537% |
| Taxes, remuneration and social security | 45 | €9,144 | €7,216 | -€1,929 | -21.1% |
| Taxes | 450/3 | €8,348 | €7,216 | -€1,132 | -13.6% |
| Remuneration and social security | 454/9 | €797 | - | -€797 | |
| Other amounts payable | 47/48 | €256 | €3,036 | +€2,781 | +1,087% |
| Non-recurring operating income | 76A | - | €6,470 | +€6,470 | |
| Remuneration, social security and pensions | 62 | €12,883 | €1,994 | -€10,889 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,037 | €13,728 | +€5,692 | +70.8% |
| Other operating charges | 640/8 | €2,189 | €1,739 | -€451 | -20.6% |
| Gross operating margin | 9900 | €48,037 | €52,757 | +€4,720 | +9.8% |
| Operating profit (loss) | 9901 | €24,928 | €35,296 | +€10,368 | +41.6% |
| Financial income | 75/76B | - | €706 | +€706 | |
| Recurring financial income | 75 | - | €706 | +€706 | |
| Financial charges | 65/66B | €1,084 | €3,742 | +€2,658 | +245% |
| Recurring financial charges | 65 | €1,084 | €3,742 | +€2,658 | +245% |
| Profit (loss) for the period before taxes | 9903 | €23,844 | €32,260 | +€8,416 | +35.3% |
| Income taxes | 67/77 | €7,643 | €9,186 | +€1,543 | +20.2% |
| Profit (loss) for the period | 9904 | €16,201 | €23,074 | +€6,873 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,201 | €23,074 | +€6,873 | +42.4% |
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 13 October 2026 via checked.be.