Het Optiekhuys: 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.
Het Optiekhuys
Largest movements
- Tangible fixed assets +€117,461
up €117,461 (+58.9%), from €199,277 to €316,739
of which Other tangible fixed assets: +€134,449
- Receivables within one year +€58,377
up €58,377 (+15.6%), from €374,448 to €432,825
of which Other amounts receivable: +€60,226
- Cash -€28,403
down €28,403 (-15.0%), from €189,630 to €161,227
mainly Investment in fixed assets (net) (-€167,080) and Receivables within one year (-€58,377)
- Reserves +€120,098
up €120,098 (+19.7%), from €608,980 to €729,078
- Debts after one year +€46,283
up €46,283 (+51.8%), from €89,276 to €135,559
- Tax, wage and social debts -€17,022
down €17,022 (-23.3%), from €72,987 to €55,965
- Gross operating margin +€29,695
up €29,695 (+14.1%), from €211,295 to €240,990
- Depreciation +€19,368
up €19,368 (+64.0%), from €30,251 to €49,619
- Taxes +€15,186
up €15,186 (+28.9%), from €52,567 to €67,752
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 | €841,575 | €996,194 | +€154,619 | +18.4% |
| Fixed assets | 21/28 | €205,024 | €322,485 | +€117,461 | +57.3% |
| Tangible fixed assets | 22/27 | €199,277 | €316,739 | +€117,461 | +58.9% |
| Plant, machinery and equipment | 23 | €11,030 | €7,473 | -€3,557 | -32.3% |
| Furniture and vehicles | 24 | €81,227 | €67,796 | -€13,431 | -16.5% |
| Other tangible fixed assets | 26 | €107,021 | €241,470 | +€134,449 | +126% |
| Financial fixed assets | 28 | €5,747 | €5,747 | = | 0.0% |
| Current assets | 29/58 | €636,551 | €673,709 | +€37,158 | +5.8% |
| Stocks and contracts in progress | 3 | €69,306 | €70,619 | +€1,313 | +1.9% |
| Stocks | 30/36 | €69,306 | €70,619 | +€1,313 | +1.9% |
| Amounts receivable within one year | 40/41 | €374,448 | €432,825 | +€58,377 | +15.6% |
| Trade receivables | 40 | €1,849 | €0 | -€1,849 | -100% |
| Other amounts receivable | 41 | €372,599 | €432,825 | +€60,226 | +16.2% |
| Cash at bank and in hand | 54/58 | €189,630 | €161,227 | -€28,403 | -15.0% |
| Deferred charges and accrued income | 490/1 | €3,167 | €9,038 | +€5,871 | +185% |
| Total equity and liabilities | 10/49 | €841,575 | €996,194 | +€154,619 | +18.4% |
| Equity | 10/15 | €617,300 | €737,398 | +€120,098 | +19.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €608,980 | €729,078 | +€120,098 | +19.7% |
| Distributable reserves | 133 | €608,980 | €729,078 | +€120,098 | +19.7% |
| Profit (loss) carried forward | 14 | €1,320 | €1,320 | +€0 | 0.0% |
| Amounts payable | 17/49 | €224,275 | €258,796 | +€34,521 | +15.4% |
| Amounts payable after more than one year | 17 | €89,276 | €135,559 | +€46,283 | +51.8% |
| Financial debts | 170/4 | €89,276 | €135,559 | +€46,283 | +51.8% |
| Amounts payable within one year | 42/48 | €122,362 | €113,531 | -€8,830 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €40,177 | €41,999 | +€1,823 | +4.5% |
| Trade debts | 44 | €9,198 | €15,567 | +€6,369 | +69.2% |
| Suppliers | 440/4 | €9,198 | €15,567 | +€6,369 | +69.2% |
| Taxes, remuneration and social security | 45 | €72,987 | €55,965 | -€17,022 | -23.3% |
| Taxes | 450/3 | €72,987 | €55,965 | -€17,022 | -23.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €12,638 | €9,706 | -€2,932 | -23.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,251 | €49,619 | +€19,368 | +64.0% |
| Other operating charges | 640/8 | €2,188 | €1,733 | -€455 | -20.8% |
| Gross operating margin | 9900 | €211,295 | €240,990 | +€29,695 | +14.1% |
| Operating profit (loss) | 9901 | €178,855 | €189,638 | +€10,782 | +6.0% |
| Financial income | 75/76B | €4,118 | €5,249 | +€1,130 | +27.4% |
| Recurring financial income | 75 | €4,118 | €5,249 | +€1,130 | +27.4% |
| Financial charges | 65/66B | €8,469 | €7,036 | -€1,433 | -16.9% |
| Recurring financial charges | 65 | €8,469 | €7,036 | -€1,433 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €174,505 | €187,850 | +€13,346 | +7.6% |
| Income taxes | 67/77 | €52,567 | €67,752 | +€15,186 | +28.9% |
| Profit (loss) for the period | 9904 | €121,938 | €120,098 | -€1,840 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,938 | €120,098 | -€1,840 | -1.5% |
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 30 October 2026 via checked.be.