FOCUS OPTIEK EINE: what changed
Two fiscal 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.
FOCUS OPTIEK EINE
Largest movements
- Tangible fixed assets -€36,276
down €36,276 (-12.7%), from €284,612 to €248,335
of which Plant, machinery and equipment: -€27,464
- Cash +€28,973
up €28,973 (+308.2%), from €9,402 to €38,376
mainly Net result for the year (+€84,686) and Depreciation (+€40,241)
- Reserves +€71,023
up €71,023 (+510.3%), from €13,917 to €84,940
- Contributions -€60,000
down €60,000 (-43.6%), from €137,500 to €77,500
- Debts after one year -€44,977
down €44,977 (-27.5%), from €163,628 to €118,651
of which Financial debts: -€44,977
- Short-term financial debts -€29,956
no longer reported in 2025 (was €29,956)
- Tax, wage and social debts +€17,793
up €17,793 (+202.5%), from €8,785 to €26,578
of which Taxes: +€17,265
- Gross operating margin +€141,124
up €141,124 (+161.0%), from €87,636 to €228,760
- Taxes +€40,388
up €40,388 (+3476.6%), from €1,162 to €41,550
- Staff costs +€6,167
up €6,167 (+15.8%), from €38,986 to €45,152
- Financial charges -€3,639
down €3,639 (-22.4%), from €16,246 to €12,607
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.
Cash bridge derived
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 | €418,614 | €407,834 | -€10,780 | -2.6% |
| Fixed assets | 21/28 | €285,412 | €249,135 | -€36,276 | -12.7% |
| Tangible fixed assets | 22/27 | €284,612 | €248,335 | -€36,276 | -12.7% |
| Land and buildings | 22 | €55,317 | €52,201 | -€3,116 | -5.6% |
| Plant, machinery and equipment | 23 | €222,214 | €194,750 | -€27,464 | -12.4% |
| Furniture and vehicles | 24 | €7,081 | €1,385 | -€5,696 | -80.4% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €133,202 | €158,699 | +€25,497 | +19.1% |
| Stocks and contracts in progress | 3 | €92,115 | €89,533 | -€2,582 | -2.8% |
| Stocks | 30/36 | €92,115 | €89,533 | -€2,582 | -2.8% |
| Amounts receivable within one year | 40/41 | €25,939 | €25,371 | -€568 | -2.2% |
| Trade receivables | 40 | €9,921 | €25,293 | +€15,372 | +154.9% |
| Other amounts receivable | 41 | €16,018 | €78 | -€15,940 | -99.5% |
| Cash at bank and in hand | 54/58 | €9,402 | €38,376 | +€28,973 | +308.2% |
| Deferred charges and accrued income | 490/1 | €5,746 | €5,420 | -€326 | -5.7% |
| Total equity and liabilities | 10/49 | €418,614 | €407,834 | -€10,780 | -2.6% |
| Equity | 10/15 | €137,754 | €162,440 | +€24,686 | +17.9% |
| Contributions | 10/11 | €137,500 | €77,500 | -€60,000 | -43.6% |
| Reserves | 13 | €13,917 | €84,940 | +€71,023 | +510.3% |
| Distributable reserves | 133 | €13,917 | €84,940 | +€71,023 | +510.3% |
| Profit (loss) carried forward | 14 | -€13,663 | €0 | +€13,663 | |
| Amounts payable | 17/49 | €280,860 | €245,394 | -€35,466 | -12.6% |
| Amounts payable after more than one year | 17 | €163,628 | €118,651 | -€44,977 | -27.5% |
| Financial debts | 170/4 | €161,333 | €116,356 | -€44,977 | -27.9% |
| Other amounts payable | 178/9 | €2,295 | €2,295 | = | 0.0% |
| Amounts payable within one year | 42/48 | €116,315 | €125,312 | +€8,997 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €42,282 | €44,623 | +€2,341 | +5.5% |
| Financial debts | 43 | €29,956 | - | -€29,956 | |
| Credit institutions | 430/8 | €29,956 | - | -€29,956 | |
| Trade debts | 44 | €18,729 | €26,759 | +€8,031 | +42.9% |
| Suppliers | 440/4 | €18,729 | €26,759 | +€8,031 | +42.9% |
| Advances received on contracts in progress | 46 | €503 | €211 | -€292 | -58.1% |
| Taxes, remuneration and social security | 45 | €8,785 | €26,578 | +€17,793 | +202.5% |
| Taxes | 450/3 | €1,155 | €18,420 | +€17,265 | +1495.0% |
| Remuneration and social security | 454/9 | €7,630 | €8,159 | +€528 | +6.9% |
| Other amounts payable | 47/48 | €16,061 | €27,140 | +€11,080 | +69.0% |
| Accrued charges and deferred income | 492/3 | €916 | €1,431 | +€514 | +56.1% |
| Non-recurring operating income | 76A | - | €24,847 | +€24,847 | |
| Remuneration, social security and pensions | 62 | €38,986 | €45,152 | +€6,167 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,935 | €40,241 | -€693 | -1.7% |
| Other operating charges | 640/8 | €4,762 | €4,927 | +€165 | +3.5% |
| Gross operating margin | 9900 | €87,636 | €228,760 | +€141,124 | +161.0% |
| Operating profit (loss) | 9901 | €2,954 | €138,440 | +€135,487 | +4587.3% |
| Financial income | 75/76B | €791 | €403 | -€388 | -49.0% |
| Recurring financial income | 75 | €791 | €403 | -€388 | -49.0% |
| Financial charges | 65/66B | €16,246 | €12,607 | -€3,639 | -22.4% |
| Recurring financial charges | 65 | €16,246 | €12,607 | -€3,639 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,501 | €126,236 | +€138,738 | |
| Income taxes | 67/77 | €1,162 | €41,550 | +€40,388 | +3476.6% |
| Profit (loss) for the period | 9904 | -€13,663 | €84,686 | +€98,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,663 | €84,686 | +€98,349 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.