OPTIEK ACKE: 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 ACKE
Largest movements
- Current investments +€51,179
up €51,179 (+25.6%), from €200,000 to €251,179
- Tangible fixed assets -€47,522
down €47,522 (-40.0%), from €118,705 to €71,183
of which Furniture and vehicles: -€27,295
- Intangible fixed assets -€15,949
down €15,949 (-17.3%), from €92,068 to €76,119
- Cash +€12,569
up €12,569 (+9.4%), from €133,737 to €146,306
mainly Net result for the year (+€170,290) and Depreciation (+€60,349)
- Profit (loss) carried forward +€168,624
up €168,624, from €0 to €168,624
- Other debts -€146,052
down €146,052 (-97.6%), from €149,634 to €3,582
- Tax, wage and social debts -€20,539
down €20,539 (-51.1%), from €40,163 to €19,624
- Current portion of long-term debt -€13,438
down €13,438 (-91.6%), from €14,668 to €1,230
- Gross operating margin +€49,936
up €49,936 (+21.1%), from €236,749 to €286,685
- Financial charges -€11,894
down €11,894 (-66.0%), from €18,016 to €6,122
- Taxes +€5,353
up €5,353 (+11.3%), from €47,212 to €52,566
- Depreciation -€4,835
down €4,835 (-7.4%), from €65,184 to €60,349
- Other operating charges +€2,922
up €2,922 (+538%), from €543 to €3,465
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 | €626,364 | €622,929 | -€3,435 | -0.5% |
| Fixed assets | 21/28 | €210,773 | €147,302 | -€63,471 | -30.1% |
| Intangible fixed assets | 21 | €92,068 | €76,119 | -€15,949 | -17.3% |
| Tangible fixed assets | 22/27 | €118,705 | €71,183 | -€47,522 | -40.0% |
| Plant, machinery and equipment | 23 | €14,276 | €3,021 | -€11,255 | -78.8% |
| Furniture and vehicles | 24 | €77,977 | €50,681 | -€27,295 | -35.0% |
| Other tangible fixed assets | 26 | €26,452 | €17,481 | -€8,972 | -33.9% |
| Current assets | 29/58 | €415,591 | €475,627 | +€60,036 | +14.4% |
| Stocks and contracts in progress | 3 | €66,940 | €66,556 | -€384 | -0.6% |
| Stocks | 30/36 | €66,940 | €66,556 | -€384 | -0.6% |
| Amounts receivable within one year | 40/41 | €10,184 | €6,574 | -€3,610 | -35.4% |
| Trade receivables | 40 | €10,184 | €6,574 | -€3,610 | -35.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €200,000 | €251,179 | +€51,179 | +25.6% |
| Cash at bank and in hand | 54/58 | €133,737 | €146,306 | +€12,569 | +9.4% |
| Deferred charges and accrued income | 490/1 | €4,730 | €5,012 | +€282 | +6.0% |
| Total equity and liabilities | 10/49 | €626,364 | €622,929 | -€3,435 | -0.5% |
| Equity | 10/15 | €402,154 | €570,778 | +€168,624 | +41.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €392,154 | €392,154 | = | 0.0% |
| Distributable reserves | 133 | €392,154 | €392,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €168,624 | +€168,624 | |
| Amounts payable | 17/49 | €224,210 | €52,151 | -€172,059 | -76.7% |
| Amounts payable after more than one year | 17 | €1,230 | €0 | -€1,230 | -100% |
| Financial debts | 170/4 | €1,230 | €0 | -€1,230 | -100% |
| Amounts payable within one year | 42/48 | €222,980 | €47,535 | -€175,445 | -78.7% |
| Current portion of amounts payable after more than one year | 42 | €14,668 | €1,230 | -€13,438 | -91.6% |
| Trade debts | 44 | €18,515 | €23,099 | +€4,584 | +24.8% |
| Suppliers | 440/4 | €18,515 | €23,099 | +€4,584 | +24.8% |
| Taxes, remuneration and social security | 45 | €40,163 | €19,624 | -€20,539 | -51.1% |
| Taxes | 450/3 | €40,163 | €19,624 | -€20,539 | -51.1% |
| Other amounts payable | 47/48 | €149,634 | €3,582 | -€146,052 | -97.6% |
| Accrued charges and deferred income | 492/3 | €0 | €4,616 | +€4,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,184 | €60,349 | -€4,835 | -7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €91 | +€91 | |
| Other operating charges | 640/8 | €543 | €3,465 | +€2,922 | +538% |
| Gross operating margin | 9900 | €236,749 | €286,685 | +€49,936 | +21.1% |
| Operating profit (loss) | 9901 | €171,022 | €222,779 | +€51,757 | +30.3% |
| Financial income | 75/76B | €6,764 | €6,198 | -€566 | -8.4% |
| Recurring financial income | 75 | €6,764 | €6,198 | -€566 | -8.4% |
| Financial charges | 65/66B | €18,016 | €6,122 | -€11,894 | -66.0% |
| Recurring financial charges | 65 | €18,016 | €6,122 | -€11,894 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €159,770 | €222,855 | +€63,085 | +39.5% |
| Income taxes | 67/77 | €47,212 | €52,566 | +€5,353 | +11.3% |
| Profit (loss) for the period | 9904 | €112,558 | €170,290 | +€57,732 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €112,558 | €170,290 | +€57,732 | +51.3% |
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 25 October 2026 via checked.be.