OOGWENK 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.
OOGWENK OPTIEK
Largest movements
- Current investments +€199,999
new in 2025: €199,999
- Cash -€38,768
down €38,768 (-15.9%), from €244,080 to €205,312
mainly Contributions, distributions and other (-€200,000) and Current investments (-€199,999)
- Receivables within one year -€36,620
down €36,620 (-41.3%), from €88,594 to €51,974
of which Other amounts receivable: -€69,484
- Tangible fixed assets -€28,740
down €28,740 (-12.6%), from €227,400 to €198,660
of which Other tangible fixed assets: -€21,398
- Stocks and contracts -€22,235
down €22,235 (-12.6%), from €176,108 to €153,873
- Other debts +€101,195
up €101,195 (+4,809%), from €2,104 to €103,300
- Reserves +€74,237
up €74,237 (+27.7%), from €267,656 to €341,893
- Profit (loss) carried forward -€68,264
down €68,264 (-39.2%), from €174,237 to €105,972
- Tax, wage and social debts -€26,804
down €26,804 (-45.0%), from €59,501 to €32,697
of which Taxes: -€29,528
- Debts after one year -€20,116
down €20,116 (-33.8%), from €59,547 to €39,431
- Gross operating margin +€36,600
up €36,600 (+10.0%), from €365,113 to €401,713
- Taxes +€7,636
up €7,636 (+11.4%), from €66,956 to €74,592
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 | €748,236 | €822,934 | +€74,698 | +10.0% |
| Fixed assets | 21/28 | €235,966 | €205,533 | -€30,433 | -12.9% |
| Intangible fixed assets | 21 | €2,716 | €1,022 | -€1,694 | -62.4% |
| Tangible fixed assets | 22/27 | €227,400 | €198,660 | -€28,740 | -12.6% |
| Plant, machinery and equipment | 23 | €58,410 | €51,943 | -€6,467 | -11.1% |
| Furniture and vehicles | 24 | €9,888 | €9,014 | -€874 | -8.8% |
| Other tangible fixed assets | 26 | €159,102 | €137,704 | -€21,398 | -13.4% |
| Financial fixed assets | 28 | €5,850 | €5,850 | = | 0.0% |
| Current assets | 29/58 | €512,270 | €617,402 | +€105,131 | +20.5% |
| Stocks and contracts in progress | 3 | €176,108 | €153,873 | -€22,235 | -12.6% |
| Stocks | 30/36 | €176,108 | €153,873 | -€22,235 | -12.6% |
| Amounts receivable within one year | 40/41 | €88,594 | €51,974 | -€36,620 | -41.3% |
| Trade receivables | 40 | €10,932 | €43,797 | +€32,865 | +301% |
| Other amounts receivable | 41 | €77,661 | €8,177 | -€69,484 | -89.5% |
| Current investments | 50/53 | - | €199,999 | +€199,999 | |
| Cash at bank and in hand | 54/58 | €244,080 | €205,312 | -€38,768 | -15.9% |
| Deferred charges and accrued income | 490/1 | €3,488 | €6,243 | +€2,755 | +79.0% |
| Total equity and liabilities | 10/49 | €748,236 | €822,934 | +€74,698 | +10.0% |
| Equity | 10/15 | €456,153 | €462,125 | +€5,972 | +1.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €267,656 | €341,893 | +€74,237 | +27.7% |
| Distributable reserves | 133 | €267,656 | €341,893 | +€74,237 | +27.7% |
| Profit (loss) carried forward | 14 | €174,237 | €105,972 | -€68,264 | -39.2% |
| Amounts payable | 17/49 | €292,083 | €360,809 | +€68,726 | +23.5% |
| Amounts payable after more than one year | 17 | €59,547 | €39,431 | -€20,116 | -33.8% |
| Financial debts | 170/4 | €59,547 | €39,431 | -€20,116 | -33.8% |
| Amounts payable within one year | 42/48 | €232,536 | €321,378 | +€88,842 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | €19,191 | €20,116 | +€925 | +4.8% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €151,740 | €165,259 | +€13,519 | +8.9% |
| Suppliers | 440/4 | €151,740 | €165,259 | +€13,519 | +8.9% |
| Taxes, remuneration and social security | 45 | €59,501 | €32,697 | -€26,804 | -45.0% |
| Taxes | 450/3 | €55,102 | €25,574 | -€29,528 | -53.6% |
| Remuneration and social security | 454/9 | €4,399 | €7,123 | +€2,724 | +61.9% |
| Other amounts payable | 47/48 | €2,104 | €103,300 | +€101,195 | +4,809% |
| Remuneration, social security and pensions | 62 | €55,202 | €55,946 | +€744 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,901 | €61,009 | +€2,108 | +3.6% |
| Other operating charges | 640/8 | €3,998 | €2,997 | -€1,001 | -25.0% |
| Gross operating margin | 9900 | €365,113 | €401,713 | +€36,600 | +10.0% |
| Operating profit (loss) | 9901 | €247,012 | €281,760 | +€34,748 | +14.1% |
| Financial income | 75/76B | €3,745 | €5,795 | +€2,050 | +54.7% |
| Recurring financial income | 75 | €3,745 | €5,795 | +€2,050 | +54.7% |
| Financial charges | 65/66B | €9,564 | €6,991 | -€2,573 | -26.9% |
| Recurring financial charges | 65 | €9,564 | €6,991 | -€2,573 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €241,193 | €280,564 | +€39,371 | +16.3% |
| Income taxes | 67/77 | €66,956 | €74,592 | +€7,636 | +11.4% |
| Profit (loss) for the period | 9904 | €174,237 | €205,972 | +€31,736 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €174,237 | €205,972 | +€31,736 | +18.2% |
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.