Optiek Buyl: 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 Buyl
Largest movements
- Cash +€46,009
up €46,009 (+258%), from €17,849 to €63,858
mainly Net result for the year (+€50,619) and Depreciation (+€24,382)
- Tangible fixed assets +€22,226
up €22,226 (+41.4%), from €53,717 to €75,943
of which Furniture and vehicles: +€25,772
- Receivables within one year -€13,140
down €13,140 (-68.0%), from €19,327 to €6,187
of which Other amounts receivable: -€10,871
- Deferred charges and accrued income +€5,063
up €5,063 (+251%), from €2,015 to €7,077
- Reserves +€50,619
up €50,619 (+61.0%), from €82,946 to €133,565
- Debts after one year +€17,792
up €17,792 (+201%), from €8,830 to €26,621
- Short-term financial debts -€8,706
down €8,706 (-45.0%), from €19,349 to €10,643
- Tax, wage and social debts -€2,665
down €2,665 (-18.8%), from €14,212 to €11,547
- Current portion of long-term debt +€2,590
up €2,590 (+13.7%), from €18,876 to €21,466
- Gross operating margin +€15,927
up €15,927 (+18.5%), from €86,208 to €102,135
- Taxes +€4,271
up €4,271 (+20.2%), from €21,147 to €25,418
- Depreciation +€3,040
up €3,040 (+14.2%), from €21,342 to €24,382
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 | €177,768 | €239,100 | +€61,332 | +34.5% |
| Fixed assets | 21/28 | €53,717 | €75,943 | +€22,226 | +41.4% |
| Tangible fixed assets | 22/27 | €53,717 | €75,943 | +€22,226 | +41.4% |
| Plant, machinery and equipment | 23 | €22,700 | €19,154 | -€3,546 | -15.6% |
| Furniture and vehicles | 24 | €31,017 | €56,789 | +€25,772 | +83.1% |
| Current assets | 29/58 | €124,051 | €163,157 | +€39,106 | +31.5% |
| Stocks and contracts in progress | 3 | €84,861 | €86,036 | +€1,175 | +1.4% |
| Stocks | 30/36 | €84,861 | €86,036 | +€1,175 | +1.4% |
| Amounts receivable within one year | 40/41 | €19,327 | €6,187 | -€13,140 | -68.0% |
| Trade receivables | 40 | €5,407 | €3,137 | -€2,270 | -42.0% |
| Other amounts receivable | 41 | €13,920 | €3,049 | -€10,871 | -78.1% |
| Cash at bank and in hand | 54/58 | €17,849 | €63,858 | +€46,009 | +258% |
| Deferred charges and accrued income | 490/1 | €2,015 | €7,077 | +€5,063 | +251% |
| Total equity and liabilities | 10/49 | €177,768 | €239,100 | +€61,332 | +34.5% |
| Equity | 10/15 | €101,546 | €152,165 | +€50,619 | +49.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,946 | €133,565 | +€50,619 | +61.0% |
| Distributable reserves | 133 | €82,946 | €133,565 | +€50,619 | +61.0% |
| Amounts payable | 17/49 | €76,222 | €86,935 | +€10,713 | +14.1% |
| Amounts payable after more than one year | 17 | €8,830 | €26,621 | +€17,792 | +201% |
| Financial debts | 170/4 | €8,830 | €26,621 | +€17,792 | +201% |
| Amounts payable within one year | 42/48 | €67,106 | €60,149 | -€6,957 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €18,876 | €21,466 | +€2,590 | +13.7% |
| Financial debts | 43 | €19,349 | €10,643 | -€8,706 | -45.0% |
| Credit institutions | 430/8 | €19,349 | €10,643 | -€8,706 | -45.0% |
| Trade debts | 44 | €14,669 | €15,975 | +€1,306 | +8.9% |
| Suppliers | 440/4 | €14,669 | €15,975 | +€1,306 | +8.9% |
| Taxes, remuneration and social security | 45 | €14,212 | €11,547 | -€2,665 | -18.8% |
| Taxes | 450/3 | €14,212 | €11,547 | -€2,665 | -18.8% |
| Other amounts payable | 47/48 | - | €519 | +€519 | |
| Accrued charges and deferred income | 492/3 | €287 | €165 | -€121 | -42.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,342 | €24,382 | +€3,040 | +14.2% |
| Other operating charges | 640/8 | €2,020 | €1,718 | -€302 | -15.0% |
| Gross operating margin | 9900 | €86,208 | €102,135 | +€15,927 | +18.5% |
| Operating profit (loss) | 9901 | €62,846 | €76,036 | +€13,190 | +21.0% |
| Financial income | 75/76B | €1,297 | €1,476 | +€179 | +13.8% |
| Recurring financial income | 75 | €1,297 | €1,476 | +€179 | +13.8% |
| Financial charges | 65/66B | €1,497 | €1,475 | -€22 | -1.5% |
| Recurring financial charges | 65 | €1,497 | €1,475 | -€22 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €62,646 | €76,036 | +€13,391 | +21.4% |
| Income taxes | 67/77 | €21,147 | €25,418 | +€4,271 | +20.2% |
| Profit (loss) for the period | 9904 | €41,499 | €50,619 | +€9,120 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,499 | €50,619 | +€9,120 | +22.0% |
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 1 November 2026 via checked.be.