OPTIEK CERULIS: 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 CERULIS
Largest movements
- Cash +€9,389
up €9,389 (+8.5%), from €110,619 to €120,009
mainly Stocks and contracts (+€5,148) and Net result for the year (+€5,063)
- Stocks and contracts -€5,148
down €5,148 (-8.2%), from €63,056 to €57,908
- Reserves +€5,063
up €5,063 (+7.7%), from €65,940 to €71,004
of which Distributable reserves: +€5,063
- Gross operating margin -€4,618
down €4,618 (-27.1%), from €17,062 to €12,444
- Write-downs +€3,679
up €3,679 (+1,834%), from €201 to €3,880
- Taxes -€2,707
down €2,707 (-58.2%), from €4,652 to €1,945
- Other operating charges +€932
up €932 (+183%), from €510 to €1,442
- Financial income -€383
down €383 (-21.8%), from €1,757 to €1,374
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 | €184,551 | €188,133 | +€3,582 | +1.9% |
| Fixed assets | 21/28 | €8,167 | €7,167 | -€1,000 | -12.2% |
| Tangible fixed assets | 22/27 | €8,167 | €7,167 | -€1,000 | -12.2% |
| Land and buildings | 22 | €4,462 | €4,462 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,705 | €2,705 | -€1,000 | -27.0% |
| Current assets | 29/58 | €176,384 | €180,966 | +€4,582 | +2.6% |
| Stocks and contracts in progress | 3 | €63,056 | €57,908 | -€5,148 | -8.2% |
| Stocks | 30/36 | €63,056 | €57,908 | -€5,148 | -8.2% |
| Amounts receivable within one year | 40/41 | €1,274 | €2,780 | +€1,505 | +118% |
| Trade receivables | 40 | €1,274 | €0 | -€1,274 | -100% |
| Other amounts receivable | 41 | - | €2,780 | +€2,780 | |
| Cash at bank and in hand | 54/58 | €110,619 | €120,009 | +€9,389 | +8.5% |
| Deferred charges and accrued income | 490/1 | €1,434 | €269 | -€1,165 | -81.2% |
| Total equity and liabilities | 10/49 | €184,551 | €188,133 | +€3,582 | +1.9% |
| Equity | 10/15 | €173,940 | €179,004 | +€5,063 | +2.9% |
| Contributions | 10/11 | €108,000 | €108,000 | = | 0.0% |
| Reserves | 13 | €65,940 | €71,004 | +€5,063 | +7.7% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,986 | €1,986 | = | 0.0% |
| Distributable reserves | 133 | €52,955 | €58,018 | +€5,063 | +9.6% |
| Amounts payable | 17/49 | €10,611 | €9,129 | -€1,482 | -14.0% |
| Amounts payable within one year | 42/48 | €10,611 | €9,129 | -€1,482 | -14.0% |
| Trade debts | 44 | €4,160 | €3,198 | -€962 | -23.1% |
| Suppliers | 440/4 | €4,160 | €3,198 | -€962 | -23.1% |
| Taxes, remuneration and social security | 45 | €6,037 | €5,268 | -€770 | -12.7% |
| Taxes | 450/3 | €6,037 | €5,268 | -€770 | -12.7% |
| Other amounts payable | 47/48 | €414 | €664 | +€250 | +60.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €201 | €3,880 | +€3,679 | +1,834% |
| Other operating charges | 640/8 | €510 | €1,442 | +€932 | +183% |
| Gross operating margin | 9900 | €17,062 | €12,444 | -€4,618 | -27.1% |
| Operating profit (loss) | 9901 | €15,351 | €6,123 | -€9,229 | -60.1% |
| Financial income | 75/76B | €1,757 | €1,374 | -€383 | -21.8% |
| Recurring financial income | 75 | €1,757 | €1,374 | -€383 | -21.8% |
| Financial charges | 65/66B | €456 | €489 | +€32 | +7.1% |
| Recurring financial charges | 65 | €456 | €489 | +€32 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €16,652 | €7,008 | -€9,644 | -57.9% |
| Income taxes | 67/77 | €4,652 | €1,945 | -€2,707 | -58.2% |
| Profit (loss) for the period | 9904 | €12,000 | €5,063 | -€6,937 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,000 | €5,063 | -€6,937 | -57.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.