OPTIEK 33: 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.
OPTIEK 33
Largest movements
- Cash +€15,129
up €15,129 (+24.5%), from €61,780 to €76,909
mainly Net result for the year (+€16,110) and Depreciation (+€10,527)
- Tangible fixed assets -€6,836
down €6,836 (-36.4%), from €18,787 to €11,951
of which Plant, machinery and equipment: -€4,069
- Stocks and contracts +€3,876
up €3,876 (+12.0%), from €32,192 to €36,069
- Reserves +€16,110
up €16,110 (+19.3%), from €83,271 to €99,382
- Tax, wage and social debts -€2,201
down €2,201 (-11.2%), from €19,695 to €17,494
of which Taxes: -€2,508
- Gross operating margin -€4,306
down €4,306 (-3.7%), from €115,263 to €110,957
- Depreciation -€4,051
down €4,051 (-27.8%), from €14,578 to €10,527
- Staff costs +€2,907
up €2,907 (+4.0%), from €71,805 to €74,712
- Taxes -€2,219
down €2,219 (-22.1%), from €10,056 to €7,837
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 | €121,371 | €134,115 | +€12,744 | +10.5% |
| Fixed assets | 21/28 | €19,887 | €12,751 | -€7,136 | -35.9% |
| Intangible fixed assets | 21 | €1,096 | €796 | -€300 | -27.4% |
| Tangible fixed assets | 22/27 | €18,787 | €11,951 | -€6,836 | -36.4% |
| Plant, machinery and equipment | 23 | €4,950 | €881 | -€4,069 | -82.2% |
| Furniture and vehicles | 24 | €8,403 | €7,105 | -€1,298 | -15.4% |
| Other tangible fixed assets | 26 | €5,434 | €3,965 | -€1,469 | -27.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €101,484 | €121,364 | +€19,880 | +19.6% |
| Stocks and contracts in progress | 3 | €32,192 | €36,069 | +€3,876 | +12.0% |
| Stocks | 30/36 | €32,192 | €36,069 | +€3,876 | +12.0% |
| Amounts receivable within one year | 40/41 | €6,659 | €7,519 | +€859 | +12.9% |
| Trade receivables | 40 | €3,193 | €4,415 | +€1,222 | +38.3% |
| Other amounts receivable | 41 | €3,466 | €3,104 | -€362 | -10.5% |
| Cash at bank and in hand | 54/58 | €61,780 | €76,909 | +€15,129 | +24.5% |
| Deferred charges and accrued income | 490/1 | €852 | €867 | +€15 | +1.8% |
| Total equity and liabilities | 10/49 | €121,371 | €134,115 | +€12,744 | +10.5% |
| Equity | 10/15 | €85,271 | €101,382 | +€16,110 | +18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,271 | €99,382 | +€16,110 | +19.3% |
| Distributable reserves | 133 | €83,271 | €99,382 | +€16,110 | +19.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €36,100 | €32,733 | -€3,366 | -9.3% |
| Amounts payable within one year | 42/48 | €36,100 | €32,733 | -€3,366 | -9.3% |
| Trade debts | 44 | €14,234 | €13,069 | -€1,165 | -8.2% |
| Suppliers | 440/4 | €14,234 | €13,069 | -€1,165 | -8.2% |
| Taxes, remuneration and social security | 45 | €19,695 | €17,494 | -€2,201 | -11.2% |
| Taxes | 450/3 | €10,556 | €8,048 | -€2,508 | -23.8% |
| Remuneration and social security | 454/9 | €9,140 | €9,446 | +€306 | +3.4% |
| Other amounts payable | 47/48 | €2,171 | €2,171 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €71,805 | €74,712 | +€2,907 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,578 | €10,527 | -€4,051 | -27.8% |
| Other operating charges | 640/8 | €949 | €1,591 | +€642 | +67.7% |
| Gross operating margin | 9900 | €115,263 | €110,957 | -€4,306 | -3.7% |
| Operating profit (loss) | 9901 | €27,932 | €24,127 | -€3,805 | -13.6% |
| Financial income | 75/76B | €592 | €328 | -€264 | -44.5% |
| Recurring financial income | 75 | €592 | €328 | -€264 | -44.5% |
| Financial charges | 65/66B | €460 | €508 | +€48 | +10.5% |
| Recurring financial charges | 65 | €460 | €508 | +€48 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €28,064 | €23,947 | -€4,117 | -14.7% |
| Income taxes | 67/77 | €10,056 | €7,837 | -€2,219 | -22.1% |
| Profit (loss) for the period | 9904 | €18,008 | €16,110 | -€1,897 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,008 | €16,110 | -€1,897 | -10.5% |
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 22 October 2026 via checked.be.