Optek: what changed
Two fiscal 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.
Optek
Largest movements
- Tangible fixed assets +€434,113
up €434,113 (+317.5%), from €136,715 to €570,828
of which Land and buildings: +€406,184
- Current investments -€260,082
down €260,082 (-92.2%), from €282,006 to €21,924
- Receivables within one year +€239,227
up €239,227 (+464.0%), from €51,558 to €290,785
of which Other amounts receivable: +€231,142
- Cash -€75,266
no longer reported in 2025 (was €75,266)
mainly Investment in fixed assets (net) (-€494,338) and Receivables within one year (-€239,227)
- Stocks and contracts +€31,907
up €31,907 (+80.9%), from €39,460 to €71,367
- Debts after one year +€291,208
up €291,208 (+419.2%), from €69,467 to €360,675
- Reserves +€78,936
up €78,936 (+51.5%), from €153,205 to €232,141
- Current portion of long-term debt +€33,015
up €33,015 (+108.6%), from €30,408 to €63,423
- Revaluation surpluses -€31,573
no longer reported in 2025 (was €31,573)
- Trade debts +€24,904
up €24,904 (+22.8%), from €109,283 to €134,187
- Financial charges +€50,773
up €50,773 (+788.8%), from €6,437 to €57,210
- Gross operating margin +€43,774
up €43,774 (+11.0%), from €399,733 to €443,507
- Staff costs +€26,622
up €26,622 (+16.8%), from €158,049 to €184,671
- Depreciation +€11,770
up €11,770 (+24.3%), from €48,455 to €60,225
- Other operating charges +€6,378
up €6,378 (+148.7%), from €4,288 to €10,666
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 | €585,005 | €963,319 | +€378,314 | +64.7% |
| Fixed assets | 21/28 | €136,715 | €570,828 | +€434,113 | +317.5% |
| Tangible fixed assets | 22/27 | €136,715 | €570,828 | +€434,113 | +317.5% |
| Land and buildings | 22 | - | €406,184 | +€406,184 | |
| Plant, machinery and equipment | 23 | €28,241 | €24,492 | -€3,749 | -13.3% |
| Furniture and vehicles | 24 | €95,081 | €135,142 | +€40,061 | +42.1% |
| Leasing and similar rights | 25 | €13,393 | €5,010 | -€8,383 | -62.6% |
| Current assets | 29/58 | €448,290 | €392,491 | -€55,799 | -12.4% |
| Stocks and contracts in progress | 3 | €39,460 | €71,367 | +€31,907 | +80.9% |
| Stocks | 30/36 | €39,460 | €71,367 | +€31,907 | +80.9% |
| Amounts receivable within one year | 40/41 | €51,558 | €290,785 | +€239,227 | +464.0% |
| Trade receivables | 40 | €7,837 | €15,922 | +€8,085 | +103.2% |
| Other amounts receivable | 41 | €43,721 | €274,863 | +€231,142 | +528.7% |
| Current investments | 50/53 | €282,006 | €21,924 | -€260,082 | -92.2% |
| Cash at bank and in hand | 54/58 | €75,266 | - | -€75,266 | |
| Deferred charges and accrued income | 490/1 | - | €8,415 | +€8,415 | |
| Total equity and liabilities | 10/49 | €585,005 | €963,319 | +€378,314 | +64.7% |
| Equity | 10/15 | €192,778 | €240,141 | +€47,363 | +24.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Revaluation surpluses | 12 | €31,573 | - | -€31,573 | |
| Reserves | 13 | €153,205 | €232,141 | +€78,936 | +51.5% |
| Distributable reserves | 133 | €153,205 | €232,141 | +€78,936 | +51.5% |
| Amounts payable | 17/49 | €392,227 | €723,178 | +€330,951 | +84.4% |
| Amounts payable after more than one year | 17 | €69,467 | €360,675 | +€291,208 | +419.2% |
| Financial debts | 170/4 | €69,467 | €360,675 | +€291,208 | +419.2% |
| Amounts payable within one year | 42/48 | €322,760 | €362,503 | +€39,743 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €30,408 | €63,423 | +€33,015 | +108.6% |
| Trade debts | 44 | €109,283 | €134,187 | +€24,904 | +22.8% |
| Suppliers | 440/4 | €109,283 | €134,187 | +€24,904 | +22.8% |
| Advances received on contracts in progress | 46 | €159,680 | €144,579 | -€15,101 | -9.5% |
| Taxes, remuneration and social security | 45 | €16,461 | €8,385 | -€8,076 | -49.1% |
| Remuneration and social security | 454/9 | €16,461 | €8,385 | -€8,076 | -49.1% |
| Other amounts payable | 47/48 | €6,928 | €11,929 | +€5,001 | +72.2% |
| Remuneration, social security and pensions | 62 | €158,049 | €184,671 | +€26,622 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,455 | €60,225 | +€11,770 | +24.3% |
| Other operating charges | 640/8 | €4,288 | €10,666 | +€6,378 | +148.7% |
| Gross operating margin | 9900 | €399,733 | €443,507 | +€43,774 | +11.0% |
| Operating profit (loss) | 9901 | €188,941 | €187,945 | -€996 | -0.5% |
| Financial income | 75/76B | €3,501 | €3,350 | -€151 | -4.3% |
| Recurring financial income | 75 | €3,501 | €3,350 | -€151 | -4.3% |
| Financial charges | 65/66B | €6,437 | €57,210 | +€50,773 | +788.8% |
| Recurring financial charges | 65 | €6,437 | €57,210 | +€50,773 | +788.8% |
| Profit (loss) for the period before taxes | 9903 | €186,005 | €134,085 | -€51,920 | -27.9% |
| Income taxes | 67/77 | €53,541 | €55,149 | +€1,608 | +3.0% |
| Profit (loss) for the period | 9904 | €132,464 | €78,936 | -€53,528 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €132,464 | €78,936 | -€53,528 | -40.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.