OPTIEK ANJA: 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 ANJA
Largest movements
- Tangible fixed assets +€19,110
up €19,110 (+36.7%), from €52,050 to €71,160
of which Plant, machinery and equipment: +€23,291
- Stocks and contracts -€18,746
down €18,746 (-18.4%), from €102,016 to €83,269
- Cash +€11,399
up €11,399 (+6.4%), from €176,798 to €188,196
mainly Net result for the year (+€48,250) and Trade debts (+€33,337)
- Trade debts +€33,337
up €33,337 (+240%), from €13,869 to €47,206
- Reserves -€24,950
down €24,950 (-8.2%), from €305,838 to €280,888
- Other debts +€23,023
up €23,023 (+95.4%), from €24,128 to €47,151
- Debts after one year -€11,811
down €11,811 (-59.6%), from €19,811 to €7,999
- Gross operating margin -€17,376
down €17,376 (-17.9%), from €96,848 to €79,472
- Taxes -€7,051
down €7,051 (-27.8%), from €25,397 to €18,346
- Depreciation +€4,566
up €4,566 (+46.8%), from €9,746 to €14,312
- Other operating charges -€1,186
down €1,186 (-86.6%), from €1,369 to €183
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 | €425,020 | €439,804 | +€14,784 | +3.5% |
| Fixed assets | 21/28 | €52,250 | €71,360 | +€19,110 | +36.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €52,050 | €71,160 | +€19,110 | +36.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €4,289 | €27,580 | +€23,291 | +543% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €47,761 | €43,580 | -€4,181 | -8.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €372,770 | €368,443 | -€4,327 | -1.2% |
| Stocks and contracts in progress | 3 | €102,016 | €83,269 | -€18,746 | -18.4% |
| Stocks | 30/36 | €102,016 | €83,269 | -€18,746 | -18.4% |
| Amounts receivable within one year | 40/41 | €960 | €2,055 | +€1,095 | +114% |
| Trade receivables | 40 | €654 | €1,691 | +€1,037 | +159% |
| Other amounts receivable | 41 | €306 | €364 | +€58 | +18.8% |
| Current investments | 50/53 | €92,244 | €93,771 | +€1,527 | +1.7% |
| Cash at bank and in hand | 54/58 | €176,798 | €188,196 | +€11,399 | +6.4% |
| Deferred charges and accrued income | 490/1 | €753 | €1,151 | +€399 | +52.9% |
| Total equity and liabilities | 10/49 | €425,020 | €439,804 | +€14,784 | +3.5% |
| Equity | 10/15 | €325,838 | €300,888 | -€24,950 | -7.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €305,838 | €280,888 | -€24,950 | -8.2% |
| Distributable reserves | 133 | €305,838 | €280,888 | -€24,950 | -8.2% |
| Amounts payable | 17/49 | €99,182 | €138,916 | +€39,734 | +40.1% |
| Amounts payable after more than one year | 17 | €19,811 | €7,999 | -€11,811 | -59.6% |
| Financial debts | 170/4 | €19,811 | €7,999 | -€11,811 | -59.6% |
| Amounts payable within one year | 42/48 | €79,371 | €130,917 | +€51,545 | +64.9% |
| Current portion of amounts payable after more than one year | 42 | €14,616 | €11,811 | -€2,804 | -19.2% |
| Trade debts | 44 | €13,869 | €47,206 | +€33,337 | +240% |
| Suppliers | 440/4 | €13,869 | €47,206 | +€33,337 | +240% |
| Taxes, remuneration and social security | 45 | €26,759 | €24,749 | -€2,010 | -7.5% |
| Taxes | 450/3 | €26,759 | €24,749 | -€2,010 | -7.5% |
| Other amounts payable | 47/48 | €24,128 | €47,151 | +€23,023 | +95.4% |
| Remuneration, social security and pensions | 62 | €1,734 | €1,693 | -€41 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,746 | €14,312 | +€4,566 | +46.8% |
| Other operating charges | 640/8 | €1,369 | €183 | -€1,186 | -86.6% |
| Gross operating margin | 9900 | €96,848 | €79,472 | -€17,376 | -17.9% |
| Operating profit (loss) | 9901 | €83,998 | €63,284 | -€20,714 | -24.7% |
| Financial income | 75/76B | €4,772 | €4,068 | -€704 | -14.7% |
| Recurring financial income | 75 | €4,772 | €4,068 | -€704 | -14.7% |
| Financial charges | 65/66B | €1,323 | €757 | -€566 | -42.8% |
| Recurring financial charges | 65 | €1,323 | €757 | -€566 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €87,447 | €66,596 | -€20,852 | -23.8% |
| Income taxes | 67/77 | €25,397 | €18,346 | -€7,051 | -27.8% |
| Profit (loss) for the period | 9904 | €62,050 | €48,250 | -€13,801 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,050 | €48,250 | -€13,801 | -22.2% |
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 18 October 2026 via checked.be.