OPTIEK BECKWEE: what changed
OPTIEK BECKWEE
Largest movements
- Cash -€81,527
down €81,527 (-68.1%), from €119,772 to €38,245
mainly Contributions, distributions and other (-€63,600) and Current investments (-€35,483)
- Current investments +€35,483
up €35,483 (+18.1%), from €196,485 to €231,967
- Receivables within one year +€13,031
up €13,031 (+20.4%), from €63,961 to €76,993
of which Trade receivables: +€8,680
- Tangible fixed assets +€5,691
up €5,691 (+26.8%), from €21,257 to €26,948
of which Furniture and vehicles: +€5,375
- Other debts -€22,288
down €22,288 (-26.9%), from €82,708 to €60,420
- Reserves -€17,993
down €17,993 (-6.9%), from €260,119 to €242,126
of which Distributable reserves: -€17,993
- Tax, wage and social debts +€9,880
up €9,880 (+24.4%), from €40,444 to €50,324
of which Taxes: +€12,425
- Advances received +€5,000
new in 2025: €5,000
- Gross operating margin +€32,048
up €32,048 (+14.2%), from €225,201 to €257,249
- Taxes +€10,340
up €10,340 (+86.3%), from €11,984 to €22,324
- Financial income +€6,505
up €6,505 (+64.5%), from €10,085 to €16,590
- Staff costs +€2,912
up €2,912 (+1.6%), from €185,314 to €188,226
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,588 | €380,897 | -€26,691 | -6.5% |
| Fixed assets | 21/28 | €21,558 | €27,249 | +€5,691 | +26.4% |
| Tangible fixed assets | 22/27 | €21,257 | €26,948 | +€5,691 | +26.8% |
| Plant, machinery and equipment | 23 | €5,694 | €4,420 | -€1,274 | -22.4% |
| Furniture and vehicles | 24 | €15,563 | €20,938 | +€5,375 | +34.5% |
| Other tangible fixed assets | 26 | - | €1,590 | +€1,590 | |
| Financial fixed assets | 28 | €301 | €301 | = | 0.0% |
| Current assets | 29/58 | €386,030 | €353,648 | -€32,382 | -8.4% |
| Amounts receivable within one year | 40/41 | €63,961 | €76,993 | +€13,031 | +20.4% |
| Trade receivables | 40 | €31,248 | €39,928 | +€8,680 | +27.8% |
| Other amounts receivable | 41 | €32,714 | €37,065 | +€4,351 | +13.3% |
| Current investments | 50/53 | €196,485 | €231,967 | +€35,483 | +18.1% |
| Cash at bank and in hand | 54/58 | €119,772 | €38,245 | -€81,527 | -68.1% |
| Deferred charges and accrued income | 490/1 | €5,812 | €6,443 | +€632 | +10.9% |
| Total equity and liabilities | 10/49 | €407,588 | €380,897 | -€26,691 | -6.5% |
| Equity | 10/15 | €278,719 | €260,726 | -€17,993 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,119 | €242,126 | -€17,993 | -6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €252,259 | €234,266 | -€17,993 | -7.1% |
| Amounts payable | 17/49 | €128,869 | €120,171 | -€8,698 | -6.7% |
| Amounts payable within one year | 42/48 | €128,692 | €120,171 | -€8,521 | -6.6% |
| Trade debts | 44 | €5,539 | €4,427 | -€1,113 | -20.1% |
| Suppliers | 440/4 | €5,539 | €4,427 | -€1,113 | -20.1% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €40,444 | €50,324 | +€9,880 | +24.4% |
| Taxes | 450/3 | €16,557 | €28,982 | +€12,425 | +75.0% |
| Remuneration and social security | 454/9 | €23,887 | €21,343 | -€2,545 | -10.7% |
| Other amounts payable | 47/48 | €82,708 | €60,420 | -€22,288 | -26.9% |
| Accrued charges and deferred income | 492/3 | €177 | - | -€177 | |
| Non-recurring operating income | 76A | - | €5,113 | +€5,113 | |
| Remuneration, social security and pensions | 62 | €185,314 | €188,226 | +€2,912 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,131 | €16,306 | +€2,175 | +15.4% |
| Other operating charges | 640/8 | €1,377 | €1,641 | +€264 | +19.2% |
| Gross operating margin | 9900 | €225,201 | €257,249 | +€32,048 | +14.2% |
| Operating profit (loss) | 9901 | €24,378 | €51,076 | +€26,698 | +110% |
| Financial income | 75/76B | €10,085 | €16,590 | +€6,505 | +64.5% |
| Recurring financial income | 75 | €10,085 | €16,590 | +€6,505 | +64.5% |
| Financial charges | 65/66B | -€2,188 | -€265 | +€1,923 | +87.9% |
| Recurring financial charges | 65 | -€2,188 | -€265 | +€1,923 | +87.9% |
| Profit (loss) for the period before taxes | 9903 | €36,651 | €67,931 | +€31,280 | +85.3% |
| Income taxes | 67/77 | €11,984 | €22,324 | +€10,340 | +86.3% |
| Profit (loss) for the period | 9904 | €24,667 | €45,607 | +€20,940 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,667 | €45,607 | +€20,940 | +84.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.