OPTHILL 2000: 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.
OPTHILL 2000
Largest movements
- Cash +€128,144
up €128,144 (+32.5%), from €394,495 to €522,639
mainly Net result for the year (+€141,484) and Depreciation (+€15,232)
- Receivables within one year +€14,848
up €14,848 (+36.2%), from €41,015 to €55,863
of which Other amounts receivable: +€14,065
- Tangible fixed assets -€13,257
down €13,257 (-18.5%), from €71,601 to €58,343
of which Plant, machinery and equipment: -€6,942
- Profit (loss) carried forward +€108,484
up €108,484 (+21.8%), from €498,190 to €606,674
- Tax, wage and social debts +€11,660
up €11,660 (+22.0%), from €52,884 to €64,544
of which Taxes: +€15,154
- Current portion of long-term debt +€7,564
new in 2025: €7,564
- Gross operating margin +€31,098
up €31,098 (+12.2%), from €255,703 to €286,801
- Taxes +€10,556
up €10,556 (+28.0%), from €37,701 to €48,257
- Staff costs -€3,367
down €3,367 (-3.8%), from €88,552 to €85,185
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 | €613,993 | €743,721 | +€129,728 | +21.1% |
| Fixed assets | 21/28 | €71,901 | €58,643 | -€13,257 | -18.4% |
| Tangible fixed assets | 22/27 | €71,601 | €58,343 | -€13,257 | -18.5% |
| Land and buildings | 22 | €56,910 | €51,667 | -€5,243 | -9.2% |
| Plant, machinery and equipment | 23 | €11,491 | €4,549 | -€6,942 | -60.4% |
| Furniture and vehicles | 24 | €3,200 | €2,128 | -€1,072 | -33.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €542,092 | €685,078 | +€142,986 | +26.4% |
| Stocks and contracts in progress | 3 | €105,679 | €105,182 | -€496 | -0.5% |
| Stocks | 30/36 | €105,679 | €105,182 | -€496 | -0.5% |
| Amounts receivable within one year | 40/41 | €41,015 | €55,863 | +€14,848 | +36.2% |
| Trade receivables | 40 | €4,131 | €4,914 | +€783 | +18.9% |
| Other amounts receivable | 41 | €36,884 | €50,949 | +€14,065 | +38.1% |
| Cash at bank and in hand | 54/58 | €394,495 | €522,639 | +€128,144 | +32.5% |
| Deferred charges and accrued income | 490/1 | €903 | €1,393 | +€490 | +54.3% |
| Total equity and liabilities | 10/49 | €613,993 | €743,721 | +€129,728 | +21.1% |
| Equity | 10/15 | €535,551 | €644,035 | +€108,484 | +20.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,769 | €18,769 | = | 0.0% |
| Distributable reserves | 133 | €18,769 | €18,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | €498,190 | €606,674 | +€108,484 | +21.8% |
| Amounts payable | 17/49 | €78,441 | €99,686 | +€21,245 | +27.1% |
| Amounts payable within one year | 42/48 | €78,441 | €99,686 | +€21,245 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,564 | +€7,564 | |
| Trade debts | 44 | €25,479 | €27,437 | +€1,958 | +7.7% |
| Suppliers | 440/4 | €25,479 | €27,437 | +€1,958 | +7.7% |
| Taxes, remuneration and social security | 45 | €52,884 | €64,544 | +€11,660 | +22.0% |
| Taxes | 450/3 | €39,547 | €54,702 | +€15,154 | +38.3% |
| Remuneration and social security | 454/9 | €13,336 | €9,842 | -€3,494 | -26.2% |
| Other amounts payable | 47/48 | €78 | €140 | +€62 | +79.6% |
| Non-recurring operating income | 76A | €15,701 | €0 | -€15,701 | -100.0% |
| Remuneration, social security and pensions | 62 | €88,552 | €85,185 | -€3,367 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,231 | €15,232 | -€999 | -6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €248 | €197 | -€51 | -20.6% |
| Other operating charges | 640/8 | €878 | €808 | -€70 | -8.0% |
| Non-recurring operating charges | 66A | €532 | €0 | -€532 | -100.0% |
| Gross operating margin | 9900 | €255,703 | €286,801 | +€31,098 | +12.2% |
| Operating profit (loss) | 9901 | €149,262 | €185,379 | +€36,117 | +24.2% |
| Financial income | 75/76B | €3,376 | €4,943 | +€1,567 | +46.4% |
| Recurring financial income | 75 | €3,376 | €4,943 | +€1,567 | +46.4% |
| Financial charges | 65/66B | €548 | €582 | +€33 | +6.1% |
| Recurring financial charges | 65 | €548 | €582 | +€33 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €152,090 | €189,740 | +€37,651 | +24.8% |
| Income taxes | 67/77 | €37,701 | €48,257 | +€10,556 | +28.0% |
| Profit (loss) for the period | 9904 | €114,389 | €141,484 | +€27,095 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €114,389 | €141,484 | +€27,095 | +23.7% |
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 8 October 2026 via checked.be.