DS 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.
DS OPTIEK
Largest movements
- Cash +€12,912
up €12,912 (+60.7%), from €21,258 to €34,170
mainly Net result for the year (+€54,679) and Depreciation (+€12,755)
- Tangible fixed assets -€12,755
down €12,755 (-52.5%), from €24,287 to €11,532
- Receivables within one year -€3,968
down €3,968 (-15.0%), from €26,449 to €22,481
of which Other amounts receivable: -€3,968
- Current portion of long-term debt -€13,059
no longer reported in 2025 (was €13,059)
- Reserves +€11,258
up €11,258 (+4.4%), from €254,490 to €265,748
- Financial income +€37,500
new in 2025: €37,500
- Taxes +€4,356
up €4,356 (+48.0%), from €9,081 to €13,437
- Gross operating margin +€1,963
up €1,963 (+4.7%), from €41,936 to €43,899
- Depreciation -€638
down €638 (-4.8%), from €13,393 to €12,755
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 | €304,494 | €300,683 | -€3,811 | -1.3% |
| Fixed assets | 21/28 | €256,787 | €244,032 | -€12,755 | -5.0% |
| Tangible fixed assets | 22/27 | €24,287 | €11,532 | -€12,755 | -52.5% |
| Furniture and vehicles | 24 | €24,287 | €11,532 | -€12,755 | -52.5% |
| Financial fixed assets | 28 | €232,500 | €232,500 | = | 0.0% |
| Current assets | 29/58 | €47,707 | €56,651 | +€8,944 | +18.7% |
| Amounts receivable within one year | 40/41 | €26,449 | €22,481 | -€3,968 | -15.0% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €10,719 | €6,751 | -€3,968 | -37.0% |
| Cash at bank and in hand | 54/58 | €21,258 | €34,170 | +€12,912 | +60.7% |
| Total equity and liabilities | 10/49 | €304,494 | €300,683 | -€3,811 | -1.3% |
| Equity | 10/15 | €269,490 | €280,748 | +€11,258 | +4.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €254,490 | €265,748 | +€11,258 | +4.4% |
| Distributable reserves | 133 | €254,490 | €265,748 | +€11,258 | +4.4% |
| Amounts payable | 17/49 | €35,004 | €19,935 | -€15,069 | -43.0% |
| Amounts payable within one year | 42/48 | €35,004 | €19,935 | -€15,069 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €13,059 | - | -€13,059 | |
| Financial debts | 43 | €15,310 | €13,000 | -€2,310 | -15.1% |
| Other loans | 439 | €15,310 | €13,000 | -€2,310 | -15.1% |
| Trade debts | 44 | €3,910 | €3,813 | -€97 | -2.5% |
| Suppliers | 440/4 | €3,910 | €3,813 | -€97 | -2.5% |
| Taxes, remuneration and social security | 45 | €2,691 | €3,122 | +€431 | +16.0% |
| Taxes | 450/3 | €2,691 | €3,122 | +€431 | +16.0% |
| Other amounts payable | 47/48 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,393 | €12,755 | -€638 | -4.8% |
| Other operating charges | 640/8 | €448 | €451 | +€3 | +0.6% |
| Gross operating margin | 9900 | €41,936 | €43,899 | +€1,963 | +4.7% |
| Operating profit (loss) | 9901 | €28,094 | €30,693 | +€2,599 | +9.2% |
| Financial income | 75/76B | - | €37,500 | +€37,500 | |
| Recurring financial income | 75 | - | €37,500 | +€37,500 | |
| Financial charges | 65/66B | €497 | €77 | -€420 | -84.5% |
| Recurring financial charges | 65 | €497 | €77 | -€420 | -84.5% |
| Profit (loss) for the period before taxes | 9903 | €27,597 | €68,116 | +€40,519 | +147% |
| Income taxes | 67/77 | €9,081 | €13,437 | +€4,356 | +48.0% |
| Profit (loss) for the period | 9904 | €18,516 | €54,679 | +€36,163 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €18,516 | €54,679 | +€36,163 | +195% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.