KAT - 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.
KAT - OPTIEK
Largest movements
- Cash +€16,650
up €16,650 (+58.5%), from €28,450 to €45,100
mainly Net result for the year (+€19,682) and Other debts (+€14,116)
- Deferred charges and accrued income +€5,909
up €5,909 (+244.7%), from €2,415 to €8,324
- Profit (loss) carried forward +€19,681
up €19,681, from -€2,436 to €17,245
- Other debts +€14,116
up €14,116 (+9602.7%), from €147 to €14,263
- Reserves -€13,674
down €13,674 (-56.8%), from €24,055 to €10,381
of which Distributable reserves: -€13,675
- Tax, wage and social debts +€2,075
up €2,075 (+19.7%), from €10,548 to €12,623
- Gross operating margin +€13,041
up €13,041 (+14.6%), from €89,130 to €102,171
- Staff costs +€4,834
up €4,834 (+6.5%), from €74,622 to €79,456
- Taxes -€4,117
down €4,117 (-60.4%), from €6,817 to €2,700
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 | €44,714 | €66,912 | +€22,198 | +49.6% |
| Fixed assets | 21/28 | €248 | €111 | -€137 | -55.2% |
| Tangible fixed assets | 22/27 | €248 | €111 | -€137 | -55.2% |
| Furniture and vehicles | 24 | €248 | €111 | -€137 | -55.2% |
| Current assets | 29/58 | €44,466 | €66,801 | +€22,335 | +50.2% |
| Amounts receivable within one year | 40/41 | €13,601 | €13,377 | -€224 | -1.6% |
| Trade receivables | 40 | €13,601 | €13,377 | -€224 | -1.6% |
| Cash at bank and in hand | 54/58 | €28,450 | €45,100 | +€16,650 | +58.5% |
| Deferred charges and accrued income | 490/1 | €2,415 | €8,324 | +€5,909 | +244.7% |
| Total equity and liabilities | 10/49 | €44,714 | €66,912 | +€22,198 | +49.6% |
| Equity | 10/15 | €34,019 | €40,026 | +€6,007 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,055 | €10,381 | -€13,674 | -56.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,520 | €8,521 | +€1 | 0.0% |
| Distributable reserves | 133 | €13,675 | - | -€13,675 | |
| Profit (loss) carried forward | 14 | -€2,436 | €17,245 | +€19,681 | |
| Amounts payable | 17/49 | €10,695 | €26,886 | +€16,191 | +151.4% |
| Amounts payable within one year | 42/48 | €10,695 | €26,886 | +€16,191 | +151.4% |
| Taxes, remuneration and social security | 45 | €10,548 | €12,623 | +€2,075 | +19.7% |
| Taxes | 450/3 | €10,548 | €12,623 | +€2,075 | +19.7% |
| Other amounts payable | 47/48 | €147 | €14,263 | +€14,116 | +9602.7% |
| Remuneration, social security and pensions | 62 | €74,622 | €79,456 | +€4,834 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €738 | €138 | -€600 | -81.3% |
| Gross operating margin | 9900 | €89,130 | €102,171 | +€13,041 | +14.6% |
| Operating profit (loss) | 9901 | €13,770 | €22,577 | +€8,807 | +64.0% |
| Financial income | 75/76B | €52 | €0 | -€52 | -100.0% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100.0% |
| Financial charges | 65/66B | €421 | €195 | -€226 | -53.7% |
| Recurring financial charges | 65 | €421 | €195 | -€226 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €13,401 | €22,382 | +€8,981 | +67.0% |
| Income taxes | 67/77 | €6,817 | €2,700 | -€4,117 | -60.4% |
| Profit (loss) for the period | 9904 | €6,584 | €19,682 | +€13,098 | +198.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,584 | €19,682 | +€13,098 | +198.9% |
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 12 October 2026 via checked.be.