Optiek Caenen: 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 Caenen
Largest movements
- Tangible fixed assets -€22,280
down €22,280 (-7.2%), from €309,736 to €287,456
of which Furniture and vehicles: -€14,178
- Stocks and contracts +€15,771
up €15,771 (+14.5%), from €108,754 to €124,526
- Cash -€8,546
down €8,546 (-21.7%), from €39,367 to €30,822
mainly Debts after one year (-€34,239) and Contributions, distributions and other (-€18,137)
- Debts after one year -€34,239
down €34,239 (-15.9%), from €215,135 to €180,895
- Other debts +€18,137
new in 2025: €18,137
- Tax, wage and social debts -€6,523
down €6,523 (-61.1%), from €10,670 to €4,148
- Trade debts +€5,159
up €5,159 (+25.2%), from €20,438 to €25,597
- Gross operating margin +€8,568
up €8,568 (+9.3%), from €92,410 to €100,978
- Staff costs +€4,602
up €4,602 (+14.0%), from €32,825 to €37,427
- Other operating charges +€1,622
up €1,622 (+51.2%), from €3,168 to €4,790
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 | €472,703 | €458,949 | -€13,754 | -2.9% |
| Fixed assets | 21/28 | €309,736 | €287,456 | -€22,280 | -7.2% |
| Tangible fixed assets | 22/27 | €309,736 | €287,456 | -€22,280 | -7.2% |
| Land and buildings | 22 | €254,372 | €248,935 | -€5,438 | -2.1% |
| Plant, machinery and equipment | 23 | €6,411 | €3,747 | -€2,665 | -41.6% |
| Furniture and vehicles | 24 | €48,952 | €34,775 | -€14,178 | -29.0% |
| Current assets | 29/58 | €162,967 | €171,493 | +€8,526 | +5.2% |
| Stocks and contracts in progress | 3 | €108,754 | €124,526 | +€15,771 | +14.5% |
| Stocks | 30/36 | €108,754 | €124,526 | +€15,771 | +14.5% |
| Amounts receivable within one year | 40/41 | €12,478 | €13,721 | +€1,243 | +10.0% |
| Trade receivables | 40 | €2,621 | €6,876 | +€4,255 | +162% |
| Other amounts receivable | 41 | €9,857 | €6,845 | -€3,012 | -30.6% |
| Cash at bank and in hand | 54/58 | €39,367 | €30,822 | -€8,546 | -21.7% |
| Deferred charges and accrued income | 490/1 | €2,368 | €2,424 | +€57 | +2.4% |
| Total equity and liabilities | 10/49 | €472,703 | €458,949 | -€13,754 | -2.9% |
| Equity | 10/15 | €186,040 | €188,932 | +€2,892 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €166,040 | €168,932 | +€2,892 | +1.7% |
| Tax-exempt reserves | 132 | €8,030 | €8,030 | = | 0.0% |
| Distributable reserves | 133 | €158,010 | €160,902 | +€2,892 | +1.8% |
| Amounts payable | 17/49 | €286,664 | €270,017 | -€16,646 | -5.8% |
| Amounts payable after more than one year | 17 | €215,135 | €180,895 | -€34,239 | -15.9% |
| Financial debts | 170/4 | €215,135 | €180,895 | -€34,239 | -15.9% |
| Amounts payable within one year | 42/48 | €64,676 | €82,269 | +€17,593 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €33,420 | €34,239 | +€819 | +2.5% |
| Trade debts | 44 | €20,438 | €25,597 | +€5,159 | +25.2% |
| Suppliers | 440/4 | €20,438 | €25,597 | +€5,159 | +25.2% |
| Advances received on contracts in progress | 46 | €148 | €148 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,670 | €4,148 | -€6,523 | -61.1% |
| Taxes | 450/3 | €10,670 | €4,148 | -€6,523 | -61.1% |
| Other amounts payable | 47/48 | - | €18,137 | +€18,137 | |
| Accrued charges and deferred income | 492/3 | €6,853 | €6,853 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €32,825 | €37,427 | +€4,602 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,520 | €24,911 | -€609 | -2.4% |
| Other operating charges | 640/8 | €3,168 | €4,790 | +€1,622 | +51.2% |
| Gross operating margin | 9900 | €92,410 | €100,978 | +€8,568 | +9.3% |
| Operating profit (loss) | 9901 | €30,897 | €33,850 | +€2,952 | +9.6% |
| Financial income | 75/76B | €2,094 | €2,254 | +€159 | +7.6% |
| Recurring financial income | 75 | €2,094 | €2,254 | +€159 | +7.6% |
| Financial charges | 65/66B | €6,886 | €6,432 | -€454 | -6.6% |
| Recurring financial charges | 65 | €6,886 | €6,432 | -€454 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €26,106 | €29,672 | +€3,566 | +13.7% |
| Income taxes | 67/77 | €7,924 | €8,642 | +€718 | +9.1% |
| Profit (loss) for the period | 9904 | €18,182 | €21,030 | +€2,848 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,182 | €21,030 | +€2,848 | +15.7% |
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.