E. 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.
E. OPTIEK
Largest movements
- Cash +€49,250
up €49,250 (+53.3%), from €92,451 to €141,702
mainly Net result for the year (+€52,620) and Depreciation (+€8,649)
- Tangible fixed assets -€6,149
down €6,149 (-29.0%), from €21,214 to €15,065
of which Furniture and vehicles: -€5,923
- Deferred charges and accrued income +€2,622
up €2,622 (+260%), from €1,008 to €3,630
- Reserves +€52,620
up €52,620 (+83.6%), from €62,940 to €115,560
- Debts after one year -€8,974
down €8,974 (-31.6%), from €28,444 to €19,469
- Staff costs +€14,774
up €14,774 (+11.7%), from €126,608 to €141,382
- Gross operating margin +€4,654
up €4,654 (+2.1%), from €219,479 to €224,133
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 | €137,457 | €184,589 | +€47,132 | +34.3% |
| Fixed assets | 21/28 | €21,214 | €15,065 | -€6,149 | -29.0% |
| Tangible fixed assets | 22/27 | €21,214 | €15,065 | -€6,149 | -29.0% |
| Plant, machinery and equipment | 23 | €6,057 | €5,832 | -€226 | -3.7% |
| Furniture and vehicles | 24 | €15,156 | €9,233 | -€5,923 | -39.1% |
| Current assets | 29/58 | €116,243 | €169,524 | +€53,281 | +45.8% |
| Amounts receivable within one year | 40/41 | €22,784 | €24,192 | +€1,408 | +6.2% |
| Trade receivables | 40 | €22,543 | €23,336 | +€793 | +3.5% |
| Other amounts receivable | 41 | €241 | €856 | +€616 | +256% |
| Cash at bank and in hand | 54/58 | €92,451 | €141,702 | +€49,250 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,008 | €3,630 | +€2,622 | +260% |
| Total equity and liabilities | 10/49 | €137,457 | €184,589 | +€47,132 | +34.3% |
| Equity | 10/15 | €65,940 | €118,560 | +€52,620 | +79.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €62,940 | €115,560 | +€52,620 | +83.6% |
| Distributable reserves | 133 | €62,940 | €115,560 | +€52,620 | +83.6% |
| Amounts payable | 17/49 | €71,517 | €66,029 | -€5,488 | -7.7% |
| Amounts payable after more than one year | 17 | €28,444 | €19,469 | -€8,974 | -31.6% |
| Financial debts | 170/4 | €28,444 | €19,469 | -€8,974 | -31.6% |
| Amounts payable within one year | 42/48 | €43,074 | €46,560 | +€3,486 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €8,742 | €8,974 | +€232 | +2.7% |
| Trade debts | 44 | €1,941 | €3,736 | +€1,795 | +92.5% |
| Suppliers | 440/4 | €1,941 | €3,736 | +€1,795 | +92.5% |
| Taxes, remuneration and social security | 45 | €32,200 | €33,849 | +€1,649 | +5.1% |
| Taxes | 450/3 | €16,270 | €12,879 | -€3,391 | -20.8% |
| Remuneration and social security | 454/9 | €15,930 | €20,970 | +€5,040 | +31.6% |
| Other amounts payable | 47/48 | €191 | €0 | -€191 | -100% |
| Remuneration, social security and pensions | 62 | €126,608 | €141,382 | +€14,774 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,762 | €8,649 | +€1,887 | +27.9% |
| Other operating charges | 640/8 | €761 | €748 | -€13 | -1.7% |
| Gross operating margin | 9900 | €219,479 | €224,133 | +€4,654 | +2.1% |
| Operating profit (loss) | 9901 | €85,348 | €73,355 | -€11,993 | -14.1% |
| Financial income | 75/76B | €0 | €683 | +€683 | +3,413,500% |
| Recurring financial income | 75 | €0 | €683 | +€683 | +3,413,500% |
| Financial charges | 65/66B | €2,880 | €2,846 | -€34 | -1.2% |
| Recurring financial charges | 65 | €2,880 | €2,846 | -€34 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €82,468 | €71,191 | -€11,277 | -13.7% |
| Income taxes | 67/77 | €19,529 | €18,571 | -€958 | -4.9% |
| Profit (loss) for the period | 9904 | €62,940 | €52,620 | -€10,319 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €62,940 | €52,620 | -€10,319 | -16.4% |
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 16 October 2026 via checked.be.