OPTIEK BONNE: 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 BONNE
Largest movements
- Receivables within one year +€33,043
up €33,043 (+72.8%), from €45,358 to €78,401
of which Other amounts receivable: +€34,187
- Tangible fixed assets -€21,029
down €21,029 (-7.5%), from €279,513 to €258,484
of which Land and buildings: -€24,448
- Stocks and contracts +€19,931
up €19,931 (+23.0%), from €86,476 to €106,407
- Cash +€10,371
up €10,371 (+36.9%), from €28,068 to €38,439
mainly Depreciation (+€63,416) and Debts after one year (+€30,915)
- Intangible fixed assets -€10,000
down €10,000 (-11.8%), from €85,068 to €75,068
- Debts after one year +€30,915
up €30,915 (+8.8%), from €353,076 to €383,991
- Tax, wage and social debts -€23,383
down €23,383 (-63.2%), from €36,979 to €13,596
- Current portion of long-term debt +€13,017
up €13,017 (+64.9%), from €20,068 to €33,085
- Profit (loss) carried forward +€7,370
up €7,370 (+8.9%), from €83,239 to €90,609
- Trade debts +€6,439
up €6,439 (+20.8%), from €30,918 to €37,357
- Gross operating margin -€35,376
down €35,376 (-26.8%), from €132,086 to €96,709
- Taxes -€5,867
down €5,867 (-46.4%), from €12,654 to €6,787
- Depreciation +€3,789
up €3,789 (+6.4%), from €59,626 to €63,416
- Financial income +€2,682
up €2,682 (+74.8%), from €3,587 to €6,269
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 | €530,719 | €565,541 | +€34,822 | +6.6% |
| Fixed assets | 21/28 | €364,581 | €333,553 | -€31,029 | -8.5% |
| Intangible fixed assets | 21 | €85,068 | €75,068 | -€10,000 | -11.8% |
| Tangible fixed assets | 22/27 | €279,513 | €258,484 | -€21,029 | -7.5% |
| Land and buildings | 22 | €189,816 | €165,368 | -€24,448 | -12.9% |
| Plant, machinery and equipment | 23 | €72,659 | €66,240 | -€6,420 | -8.8% |
| Furniture and vehicles | 24 | €17,037 | €26,876 | +€9,839 | +57.7% |
| Current assets | 29/58 | €166,138 | €231,989 | +€65,851 | +39.6% |
| Stocks and contracts in progress | 3 | €86,476 | €106,407 | +€19,931 | +23.0% |
| Stocks | 30/36 | €86,476 | €106,407 | +€19,931 | +23.0% |
| Amounts receivable within one year | 40/41 | €45,358 | €78,401 | +€33,043 | +72.8% |
| Trade receivables | 40 | €5,774 | €4,630 | -€1,144 | -19.8% |
| Other amounts receivable | 41 | €39,584 | €73,772 | +€34,187 | +86.4% |
| Cash at bank and in hand | 54/58 | €28,068 | €38,439 | +€10,371 | +36.9% |
| Deferred charges and accrued income | 490/1 | €6,235 | €8,742 | +€2,506 | +40.2% |
| Total equity and liabilities | 10/49 | €530,719 | €565,541 | +€34,822 | +6.6% |
| Equity | 10/15 | €85,239 | €92,609 | +€7,370 | +8.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,239 | €90,609 | +€7,370 | +8.9% |
| Amounts payable | 17/49 | €445,480 | €472,932 | +€27,453 | +6.2% |
| Amounts payable after more than one year | 17 | €353,076 | €383,991 | +€30,915 | +8.8% |
| Financial debts | 170/4 | €353,076 | €383,991 | +€30,915 | +8.8% |
| Amounts payable within one year | 42/48 | €88,921 | €85,084 | -€3,837 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €20,068 | €33,085 | +€13,017 | +64.9% |
| Financial debts | 43 | €957 | €1,046 | +€89 | +9.3% |
| Credit institutions | 430/8 | €957 | €1,046 | +€89 | +9.3% |
| Trade debts | 44 | €30,918 | €37,357 | +€6,439 | +20.8% |
| Suppliers | 440/4 | €30,918 | €37,357 | +€6,439 | +20.8% |
| Taxes, remuneration and social security | 45 | €36,979 | €13,596 | -€23,383 | -63.2% |
| Taxes | 450/3 | €36,979 | €13,596 | -€23,383 | -63.2% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €3,482 | €3,857 | +€375 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,626 | €63,416 | +€3,789 | +6.4% |
| Other operating charges | 640/8 | €1,022 | €1,033 | +€10 | +1.0% |
| Gross operating margin | 9900 | €132,086 | €96,709 | -€35,376 | -26.8% |
| Operating profit (loss) | 9901 | €71,437 | €32,261 | -€39,176 | -54.8% |
| Financial income | 75/76B | €3,587 | €6,269 | +€2,682 | +74.8% |
| Recurring financial income | 75 | €3,587 | €6,269 | +€2,682 | +74.8% |
| Financial charges | 65/66B | €25,641 | €24,373 | -€1,268 | -4.9% |
| Recurring financial charges | 65 | €25,641 | €24,373 | -€1,268 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €49,383 | €14,157 | -€35,225 | -71.3% |
| Income taxes | 67/77 | €12,654 | €6,787 | -€5,867 | -46.4% |
| Profit (loss) for the period | 9904 | €36,728 | €7,370 | -€29,358 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,728 | €7,370 | -€29,358 | -79.9% |
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 19 October 2026 via checked.be.