OOGOPTIEK: 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.
OOGOPTIEK
Largest movements
- Tangible fixed assets -€36,683
down €36,683 (-10.3%), from €354,827 to €318,144
of which Furniture and vehicles: -€19,288
- Receivables within one year -€11,122
down €11,122 (-28.4%), from €39,102 to €27,980
of which Other amounts receivable: -€9,342
- Debts after one year -€24,250
down €24,250 (-11.7%), from €207,962 to €183,712
- Current portion of long-term debt -€18,468
down €18,468 (-19.4%), from €95,179 to €76,711
- Tax, wage and social debts -€17,743
down €17,743 (-54.6%), from €32,512 to €14,769
of which Remuneration and social security: -€13,200
- Other debts +€13,802
up €13,802 (+58.7%), from €23,524 to €37,327
- Staff costs -€70,319
down €70,319 (-42.3%), from €166,190 to €95,871
- Gross operating margin -€41,717
down €41,717 (-23.7%), from €176,219 to €134,502
- Depreciation -€3,579
down €3,579 (-12.6%), from €28,468 to €24,889
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 | €395,576 | €347,243 | -€48,333 | -12.2% |
| Fixed assets | 21/28 | €354,827 | €318,144 | -€36,683 | -10.3% |
| Tangible fixed assets | 22/27 | €354,827 | €318,144 | -€36,683 | -10.3% |
| Land and buildings | 22 | €263,665 | €251,038 | -€12,628 | -4.8% |
| Plant, machinery and equipment | 23 | €19,006 | €14,239 | -€4,768 | -25.1% |
| Furniture and vehicles | 24 | €72,156 | €52,867 | -€19,288 | -26.7% |
| Current assets | 29/58 | €40,749 | €29,099 | -€11,650 | -28.6% |
| Amounts receivable within one year | 40/41 | €39,102 | €27,980 | -€11,122 | -28.4% |
| Trade receivables | 40 | €22,760 | €20,979 | -€1,781 | -7.8% |
| Other amounts receivable | 41 | €16,343 | €7,001 | -€9,342 | -57.2% |
| Cash at bank and in hand | 54/58 | €1,327 | €789 | -€538 | -40.6% |
| Deferred charges and accrued income | 490/1 | €319 | €330 | +€11 | +3.5% |
| Total equity and liabilities | 10/49 | €395,576 | €347,243 | -€48,333 | -12.2% |
| Equity | 10/15 | €26,175 | €23,585 | -€2,590 | -9.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €75,794 | €75,794 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €75,794 | €75,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,211 | -€70,801 | -€2,590 | -3.8% |
| Amounts payable | 17/49 | €369,401 | €323,658 | -€45,743 | -12.4% |
| Amounts payable after more than one year | 17 | €207,962 | €183,712 | -€24,250 | -11.7% |
| Financial debts | 170/4 | €207,962 | €183,712 | -€24,250 | -11.7% |
| Amounts payable within one year | 42/48 | €161,439 | €139,761 | -€21,678 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €95,179 | €76,711 | -€18,468 | -19.4% |
| Trade debts | 44 | €10,224 | €10,954 | +€730 | +7.1% |
| Suppliers | 440/4 | €10,224 | €10,954 | +€730 | +7.1% |
| Taxes, remuneration and social security | 45 | €32,512 | €14,769 | -€17,743 | -54.6% |
| Taxes | 450/3 | €8,333 | €3,790 | -€4,542 | -54.5% |
| Remuneration and social security | 454/9 | €24,180 | €10,979 | -€13,200 | -54.6% |
| Other amounts payable | 47/48 | €23,524 | €37,327 | +€13,802 | +58.7% |
| Accrued charges and deferred income | 492/3 | €0 | €185 | +€185 | |
| Non-recurring operating income | 76A | €0 | €10,882 | +€10,882 | |
| Remuneration, social security and pensions | 62 | €166,190 | €95,871 | -€70,319 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,468 | €24,889 | -€3,579 | -12.6% |
| Other operating charges | 640/8 | €1,397 | €1,007 | -€390 | -27.9% |
| Non-recurring operating charges | 66A | - | €1,936 | +€1,936 | |
| Gross operating margin | 9900 | €176,219 | €134,502 | -€41,717 | -23.7% |
| Operating profit (loss) | 9901 | -€19,836 | €10,799 | +€30,635 | |
| Financial income | 75/76B | €381 | €263 | -€118 | -30.8% |
| Recurring financial income | 75 | €381 | €263 | -€118 | -30.8% |
| Financial charges | 65/66B | €14,824 | €13,411 | -€1,414 | -9.5% |
| Recurring financial charges | 65 | €14,824 | €13,411 | -€1,414 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,279 | -€2,348 | +€31,931 | +93.1% |
| Income taxes | 67/77 | €263 | €242 | -€21 | -7.9% |
| Profit (loss) for the period | 9904 | -€34,542 | -€2,590 | +€31,952 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,542 | -€2,590 | +€31,952 | +92.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.