G. 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.
G. OPTIEK
Largest movements
- Tangible fixed assets -€4,440
down €4,440 (-5.4%), from €82,825 to €78,386
- Current portion of long-term debt -€14,876
no longer reported in 2025 (was €14,876)
- Other debts +€6,300
up €6,300 (+5.7%), from €110,203 to €116,503
- Short-term financial debts +€2,370
up €2,370 (+68.2%), from €3,476 to €5,846
- Profit (loss) carried forward +€1,766
up €1,766 (+2.9%), from -€59,986 to -€58,220
- Financial charges -€3,690
down €3,690 (-99.2%), from €3,718 to €29
- Depreciation -€484
down €484 (-9.8%), from €4,923 to €4,440
- Gross operating margin -€129
down €129 (-1.7%), from €7,773 to €7,644
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,825 | €78,386 | -€4,440 | -5.4% |
| Fixed assets | 21/28 | €82,825 | €78,386 | -€4,440 | -5.4% |
| Tangible fixed assets | 22/27 | €82,825 | €78,386 | -€4,440 | -5.4% |
| Land and buildings | 22 | €82,825 | €78,386 | -€4,440 | -5.4% |
| Total equity and liabilities | 10/49 | €82,825 | €78,386 | -€4,440 | -5.4% |
| Equity | 10/15 | -€45,729 | -€43,963 | +€1,766 | +3.9% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Contributions outside capital | 11 | €12,397 | €12,397 | = | 0.0% |
| Other | 1109/19 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,986 | -€58,220 | +€1,766 | +2.9% |
| Amounts payable | 17/49 | €128,555 | €122,349 | -€6,206 | -4.8% |
| Amounts payable within one year | 42/48 | €128,555 | €122,349 | -€6,206 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €14,876 | - | -€14,876 | |
| Financial debts | 43 | €3,476 | €5,846 | +€2,370 | +68.2% |
| Credit institutions | 430/8 | €3,476 | €5,846 | +€2,370 | +68.2% |
| Other amounts payable | 47/48 | €110,203 | €116,503 | +€6,300 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,923 | €4,440 | -€484 | -9.8% |
| Other operating charges | 640/8 | €1,428 | €1,409 | -€19 | -1.3% |
| Gross operating margin | 9900 | €7,773 | €7,644 | -€129 | -1.7% |
| Operating profit (loss) | 9901 | €1,422 | €1,795 | +€373 | +26.2% |
| Financial charges | 65/66B | €3,718 | €29 | -€3,690 | -99.2% |
| Recurring financial charges | 65 | €3,718 | €29 | -€3,690 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,296 | €1,766 | +€4,063 | |
| Profit (loss) for the period | 9904 | -€2,296 | €1,766 | +€4,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,296 | €1,766 | +€4,063 |
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 21 October 2026 via checked.be.