OPTI PNEUS: 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 PNEUS
Largest movements
- Stocks and contracts +€46,228
up €46,228 (+32.9%), from €140,342 to €186,571
- Cash +€30,122
up €30,122 (+19.8%), from €151,911 to €182,033
mainly Net result for the year (+€73,656) and Depreciation (+€48,345)
- Receivables within one year +€21,669
up €21,669 (+86.4%), from €25,091 to €46,760
of which Trade receivables: +€23,855
- Tangible fixed assets +€19,106
up €19,106 (+3.2%), from €602,179 to €621,285
of which Furniture and vehicles: +€22,492
- Reserves +€50,250
up €50,250 (+36.0%), from €139,600 to €189,850
of which Distributable reserves: +€50,250
- Trade debts +€38,516
up €38,516 (+42.2%), from €91,338 to €129,854
- Other debts +€25,751
up €25,751 (+244%), from €10,545 to €36,296
- Debts after one year -€20,564
down €20,564 (-3.7%), from €553,447 to €532,883
- Tax, wage and social debts +€13,243
up €13,243 (+36.2%), from €36,605 to €49,848
of which Taxes: +€9,646
- Gross operating margin +€80,658
up €80,658 (+37.0%), from €218,257 to €298,915
- Staff costs +€14,221
up €14,221 (+14.2%), from €99,885 to €114,106
- Depreciation +€13,050
up €13,050 (+37.0%), from €35,295 to €48,345
- Taxes +€11,638
up €11,638 (+91.5%), from €12,716 to €24,355
- Write-downs +€4,885
up €4,885, from -€2,058 to €2,828
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 | €924,186 | €1,042,646 | +€118,460 | +12.8% |
| Fixed assets | 21/28 | €602,833 | €621,889 | +€19,056 | +3.2% |
| Tangible fixed assets | 22/27 | €602,179 | €621,285 | +€19,106 | +3.2% |
| Land and buildings | 22 | €565,115 | €539,554 | -€25,561 | -4.5% |
| Plant, machinery and equipment | 23 | €25,972 | €48,147 | +€22,175 | +85.4% |
| Furniture and vehicles | 24 | €11,092 | €33,584 | +€22,492 | +203% |
| Financial fixed assets | 28 | €654 | €604 | -€50 | -7.6% |
| Current assets | 29/58 | €321,353 | €420,757 | +€99,404 | +30.9% |
| Stocks and contracts in progress | 3 | €140,342 | €186,571 | +€46,228 | +32.9% |
| Stocks | 30/36 | €140,342 | €186,571 | +€46,228 | +32.9% |
| Amounts receivable within one year | 40/41 | €25,091 | €46,760 | +€21,669 | +86.4% |
| Trade receivables | 40 | €19,798 | €43,654 | +€23,855 | +120% |
| Other amounts receivable | 41 | €5,293 | €3,106 | -€2,187 | -41.3% |
| Current investments | 50/53 | €540 | €544 | +€4 | +0.7% |
| Cash at bank and in hand | 54/58 | €151,911 | €182,033 | +€30,122 | +19.8% |
| Deferred charges and accrued income | 490/1 | €3,468 | €4,850 | +€1,382 | +39.8% |
| Total equity and liabilities | 10/49 | €924,186 | €1,042,646 | +€118,460 | +12.8% |
| Equity | 10/15 | €187,612 | €235,518 | +€47,906 | +25.5% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €139,600 | €189,850 | +€50,250 | +36.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €139,600 | €189,850 | +€50,250 | +36.0% |
| Profit (loss) carried forward | 14 | €3,012 | €668 | -€2,344 | -77.8% |
| Amounts payable | 17/49 | €736,574 | €807,128 | +€70,554 | +9.6% |
| Amounts payable after more than one year | 17 | €553,447 | €532,883 | -€20,564 | -3.7% |
| Financial debts | 170/4 | €553,447 | €532,883 | -€20,564 | -3.7% |
| Amounts payable within one year | 42/48 | €183,061 | €272,742 | +€89,681 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €44,573 | €56,744 | +€12,171 | +27.3% |
| Trade debts | 44 | €91,338 | €129,854 | +€38,516 | +42.2% |
| Suppliers | 440/4 | €91,338 | €129,854 | +€38,516 | +42.2% |
| Taxes, remuneration and social security | 45 | €36,605 | €49,848 | +€13,243 | +36.2% |
| Taxes | 450/3 | €18,794 | €28,440 | +€9,646 | +51.3% |
| Remuneration and social security | 454/9 | €17,811 | €21,408 | +€3,597 | +20.2% |
| Other amounts payable | 47/48 | €10,545 | €36,296 | +€25,751 | +244% |
| Accrued charges and deferred income | 492/3 | €66 | €1,503 | +€1,437 | +2,187% |
| Remuneration, social security and pensions | 62 | €99,885 | €114,106 | +€14,221 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,295 | €48,345 | +€13,050 | +37.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,058 | €2,828 | +€4,885 | |
| Other operating charges | 640/8 | €6,450 | €6,111 | -€339 | -5.3% |
| Gross operating margin | 9900 | €218,257 | €298,915 | +€80,658 | +37.0% |
| Operating profit (loss) | 9901 | €78,685 | €127,525 | +€48,840 | +62.1% |
| Financial income | 75/76B | €1,539 | €1,308 | -€231 | -15.0% |
| Recurring financial income | 75 | €1,539 | €1,308 | -€231 | -15.0% |
| Financial charges | 65/66B | €31,128 | €30,823 | -€305 | -1.0% |
| Recurring financial charges | 65 | €31,128 | €30,823 | -€305 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €49,096 | €98,011 | +€48,915 | +99.6% |
| Income taxes | 67/77 | €12,716 | €24,355 | +€11,638 | +91.5% |
| Profit (loss) for the period | 9904 | €36,379 | €73,656 | +€37,277 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €36,379 | €73,656 | +€37,277 | +102% |
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 19 October 2026 via checked.be.