OPTIEK BECK: 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 BECK
Largest movements
- Current investments +€394,513
up €394,513 (+76.6%), from €514,992 to €909,505
- Cash -€223,889
down €223,889 (-36.4%), from €615,864 to €391,975
mainly Current investments (-€394,513) and Debts after one year (-€19,493)
- Tangible fixed assets -€37,991
down €37,991 (-9.1%), from €418,896 to €380,905
of which Land and buildings: -€27,387
- Reserves +€140,112
up €140,112 (+11.0%), from €1.3m to €1.4m
- Debts after one year -€19,493
down €19,493 (-8.4%), from €232,773 to €213,279
of which Financial debts: -€19,493
- Tax, wage and social debts +€17,860
up €17,860 (+63.0%), from €28,367 to €46,227
- Financial income -€9,351
down €9,351 (-39.1%), from €23,919 to €14,568
- Gross operating margin +€4,658
up €4,658 (+1.9%), from €242,729 to €247,387
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 | €1,614,011 | €1,754,300 | +€140,289 | +8.7% |
| Fixed assets | 21/28 | €418,901 | €380,910 | -€37,991 | -9.1% |
| Tangible fixed assets | 22/27 | €418,896 | €380,905 | -€37,991 | -9.1% |
| Land and buildings | 22 | €390,757 | €363,370 | -€27,387 | -7.0% |
| Plant, machinery and equipment | 23 | €21,188 | €11,226 | -€9,962 | -47.0% |
| Furniture and vehicles | 24 | €6,951 | €6,309 | -€643 | -9.2% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €1,195,110 | €1,373,389 | +€178,280 | +14.9% |
| Stocks and contracts in progress | 3 | €60,021 | €53,394 | -€6,627 | -11.0% |
| Stocks | 30/36 | €60,021 | €53,394 | -€6,627 | -11.0% |
| Amounts receivable within one year | 40/41 | €1,660 | €13,821 | +€12,161 | +733% |
| Trade receivables | 40 | €1,000 | €100 | -€900 | -90.0% |
| Other amounts receivable | 41 | €660 | €13,722 | +€13,062 | +1,979% |
| Current investments | 50/53 | €514,992 | €909,505 | +€394,513 | +76.6% |
| Cash at bank and in hand | 54/58 | €615,864 | €391,975 | -€223,889 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,572 | €4,694 | +€2,122 | +82.5% |
| Total equity and liabilities | 10/49 | €1,614,011 | €1,754,300 | +€140,289 | +8.7% |
| Equity | 10/15 | €1,297,876 | €1,437,988 | +€140,112 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,279,276 | €1,419,388 | +€140,112 | +11.0% |
| Distributable reserves | 133 | €1,279,276 | €1,419,388 | +€140,112 | +11.0% |
| Amounts payable | 17/49 | €316,135 | €316,311 | +€177 | +0.1% |
| Amounts payable after more than one year | 17 | €232,773 | €213,279 | -€19,493 | -8.4% |
| Financial debts | 170/4 | €148,812 | €129,319 | -€19,493 | -13.1% |
| Other amounts payable | 178/9 | €83,961 | €83,961 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,003 | €99,673 | +€19,670 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €18,811 | €19,493 | +€682 | +3.6% |
| Trade debts | 44 | €17,678 | €22,242 | +€4,564 | +25.8% |
| Suppliers | 440/4 | €17,678 | €22,242 | +€4,564 | +25.8% |
| Taxes, remuneration and social security | 45 | €28,367 | €46,227 | +€17,860 | +63.0% |
| Taxes | 450/3 | €28,367 | €46,227 | +€17,860 | +63.0% |
| Other amounts payable | 47/48 | €15,148 | €11,711 | -€3,437 | -22.7% |
| Accrued charges and deferred income | 492/3 | €3,358 | €3,358 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,075 | €47,500 | -€575 | -1.2% |
| Other operating charges | 640/8 | €5,197 | €5,259 | +€62 | +1.2% |
| Gross operating margin | 9900 | €242,729 | €247,387 | +€4,658 | +1.9% |
| Operating profit (loss) | 9901 | €189,457 | €194,628 | +€5,171 | +2.7% |
| Financial income | 75/76B | €23,919 | €14,568 | -€9,351 | -39.1% |
| Recurring financial income | 75 | €23,919 | €14,568 | -€9,351 | -39.1% |
| Financial charges | 65/66B | €9,968 | €9,321 | -€647 | -6.5% |
| Recurring financial charges | 65 | €9,968 | €9,321 | -€647 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €203,408 | €199,876 | -€3,532 | -1.7% |
| Income taxes | 67/77 | €60,736 | €59,764 | -€972 | -1.6% |
| Profit (loss) for the period | 9904 | €142,672 | €140,112 | -€2,560 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €142,672 | €140,112 | -€2,560 | -1.8% |
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 15 October 2026 via checked.be.