OPTI-COUNT VAN CRAEN: 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.
OPTI-COUNT VAN CRAEN
Largest movements
- Cash +€58,825
up €58,825 (+258%), from €22,799 to €81,624
mainly Net result for the year (+€59,974) and Current investments (+€10,198)
- Current investments -€10,198
down €10,198 (-4.1%), from €250,311 to €240,114
- Receivables within one year -€9,771
down €9,771 (-12.1%), from €80,945 to €71,174
of which Trade receivables: -€8,000
- Reserves +€59,974
up €59,974 (+13.5%), from €445,671 to €505,646
of which Distributable reserves: +€78,874
- Tax, wage and social debts -€16,370
down €16,370 (-62.3%), from €26,286 to €9,916
of which Taxes: -€14,996
- Accrued charges and deferred income -€8,707
down €8,707 (-96.6%), from €9,017 to €309
- Gross operating margin -€19,882
down €19,882 (-23.6%), from €84,296 to €64,414
- Financial charges +€8,728
up €8,728, from -€2,320 to €6,408
- Financial income +€8,509
up €8,509 (+42.4%), from €20,055 to €28,564
- Taxes -€2,133
down €2,133 (-7.7%), from €27,739 to €25,607
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 | €519,127 | €553,738 | +€34,612 | +6.7% |
| Fixed assets | 21/28 | €160,635 | €160,635 | = | 0.0% |
| Financial fixed assets | 28 | €160,635 | €160,635 | = | 0.0% |
| Current assets | 29/58 | €358,492 | €393,103 | +€34,612 | +9.7% |
| Amounts receivable within one year | 40/41 | €80,945 | €71,174 | -€9,771 | -12.1% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | €72,945 | €71,174 | -€1,771 | -2.4% |
| Current investments | 50/53 | €250,311 | €240,114 | -€10,198 | -4.1% |
| Cash at bank and in hand | 54/58 | €22,799 | €81,624 | +€58,825 | +258% |
| Deferred charges and accrued income | 490/1 | €4,436 | €192 | -€4,244 | -95.7% |
| Total equity and liabilities | 10/49 | €519,127 | €553,738 | +€34,612 | +6.7% |
| Equity | 10/15 | €475,409 | €535,383 | +€59,974 | +12.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €445,671 | €505,646 | +€59,974 | +13.5% |
| Non-distributable reserves | 130/1 | €18,900 | - | -€18,900 | |
| Reserves not available under the articles | 1311 | €18,900 | - | -€18,900 | |
| Distributable reserves | 133 | €426,771 | €505,646 | +€78,874 | +18.5% |
| Profit (loss) carried forward | 14 | €4,738 | €4,738 | = | 0.0% |
| Amounts payable | 17/49 | €43,718 | €18,355 | -€25,363 | -58.0% |
| Amounts payable within one year | 42/48 | €34,701 | €18,046 | -€16,655 | -48.0% |
| Financial debts | 43 | €6,000 | €6,000 | = | 0.0% |
| Credit institutions | 430/8 | €6,000 | €6,000 | = | 0.0% |
| Trade debts | 44 | €2,402 | €2,085 | -€317 | -13.2% |
| Suppliers | 440/4 | €2,402 | €2,085 | -€317 | -13.2% |
| Taxes, remuneration and social security | 45 | €26,286 | €9,916 | -€16,370 | -62.3% |
| Taxes | 450/3 | €23,314 | €8,317 | -€14,996 | -64.3% |
| Remuneration and social security | 454/9 | €2,972 | €1,598 | -€1,374 | -46.2% |
| Other amounts payable | 47/48 | €13 | €45 | +€32 | +248% |
| Accrued charges and deferred income | 492/3 | €9,017 | €309 | -€8,707 | -96.6% |
| Non-recurring operating income | 76A | €17,195 | - | -€17,195 | |
| Other operating charges | 640/8 | €550 | €989 | +€439 | +79.8% |
| Gross operating margin | 9900 | €84,296 | €64,414 | -€19,882 | -23.6% |
| Operating profit (loss) | 9901 | €83,745 | €63,425 | -€20,321 | -24.3% |
| Financial income | 75/76B | €20,055 | €28,564 | +€8,509 | +42.4% |
| Recurring financial income | 75 | €20,055 | €28,564 | +€8,509 | +42.4% |
| Financial charges | 65/66B | -€2,320 | €6,408 | +€8,728 | |
| Recurring financial charges | 65 | -€2,320 | €6,408 | +€8,728 | |
| Profit (loss) for the period before taxes | 9903 | €106,121 | €85,581 | -€20,540 | -19.4% |
| Income taxes | 67/77 | €27,739 | €25,607 | -€2,133 | -7.7% |
| Profit (loss) for the period | 9904 | €78,381 | €59,974 | -€18,407 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,381 | €59,974 | -€18,407 | -23.5% |
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 24 October 2026 via checked.be.