OPTIEK CK: what changed
OPTIEK CK
Largest movements
- Cash -€34,625
down €34,625 (-92.2%), from €37,572 to €2,947
mainly Net result for the year (-€41,726) and Tax, wage and social debts (-€30,029)
- Tangible fixed assets +€16,603
up €16,603 (+303%), from €5,480 to €22,083
of which Furniture and vehicles: +€17,622
- Receivables within one year -€2,812
down €2,812 (-7.6%), from €37,187 to €34,375
of which Trade receivables: -€7,032
- Profit (loss) carried forward -€41,726
down €41,726 (-748%), from -€5,577 to -€47,302
- Tax, wage and social debts -€30,029
down €30,029 (-94.0%), from €31,930 to €1,901
of which Taxes: -€19,609
- Trade debts +€20,797
up €20,797 (+751%), from €2,768 to €23,566
- Advances received +€19,600
up €19,600 (+392%), from €5,000 to €24,600
- Debts after one year +€10,572
up €10,572, from €0 to €10,572
- Gross operating margin -€121,237
down €121,237 (-77.5%), from €156,530 to €35,294
- Staff costs -€57,852
down €57,852 (-44.4%), from €130,154 to €72,302
- Taxes -€6,744
down €6,744, from €5,867 to -€877
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 | €81,512 | €60,636 | -€20,877 | -25.6% |
| Fixed assets | 21/28 | €6,231 | €22,655 | +€16,424 | +264% |
| Tangible fixed assets | 22/27 | €5,480 | €22,083 | +€16,603 | +303% |
| Land and buildings | 22 | - | €4,461 | +€4,461 | |
| Plant, machinery and equipment | 23 | €5,480 | €0 | -€5,480 | -100% |
| Furniture and vehicles | 24 | €0 | €17,622 | +€17,622 | |
| Financial fixed assets | 28 | €751 | €572 | -€179 | -23.9% |
| Current assets | 29/58 | €75,281 | €37,980 | -€37,301 | -49.5% |
| Amounts receivable within one year | 40/41 | €37,187 | €34,375 | -€2,812 | -7.6% |
| Trade receivables | 40 | €36,726 | €29,694 | -€7,032 | -19.1% |
| Other amounts receivable | 41 | €461 | €4,681 | +€4,220 | +916% |
| Cash at bank and in hand | 54/58 | €37,572 | €2,947 | -€34,625 | -92.2% |
| Deferred charges and accrued income | 490/1 | €522 | €658 | +€136 | +26.0% |
| Total equity and liabilities | 10/49 | €81,512 | €60,636 | -€20,877 | -25.6% |
| Equity | 10/15 | €38,259 | -€3,467 | -€41,726 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,635 | €37,635 | = | 0.0% |
| Distributable reserves | 133 | €37,635 | €37,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,577 | -€47,302 | -€41,726 | -748% |
| Amounts payable | 17/49 | €43,254 | €64,103 | +€20,849 | +48.2% |
| Amounts payable after more than one year | 17 | €0 | €10,572 | +€10,572 | |
| Financial debts | 170/4 | €0 | €10,572 | +€10,572 | |
| Amounts payable within one year | 42/48 | €43,254 | €53,531 | +€10,277 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €3,555 | €3,464 | -€91 | -2.6% |
| Trade debts | 44 | €2,768 | €23,566 | +€20,797 | +751% |
| Suppliers | 440/4 | €2,768 | €23,566 | +€20,797 | +751% |
| Advances received on contracts in progress | 46 | €5,000 | €24,600 | +€19,600 | +392% |
| Taxes, remuneration and social security | 45 | €31,930 | €1,901 | -€30,029 | -94.0% |
| Taxes | 450/3 | €20,427 | €817 | -€19,609 | -96.0% |
| Remuneration and social security | 454/9 | €11,504 | €1,084 | -€10,420 | -90.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €130,154 | €72,302 | -€57,852 | -44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,666 | €2,599 | +€934 | +56.1% |
| Other operating charges | 640/8 | €2,164 | €1,732 | -€433 | -20.0% |
| Gross operating margin | 9900 | €156,530 | €35,294 | -€121,237 | -77.5% |
| Operating profit (loss) | 9901 | €22,546 | -€41,339 | -€63,885 | |
| Financial income | 75/76B | €13 | €672 | +€659 | +5,063% |
| Recurring financial income | 75 | €13 | €672 | +€659 | +5,063% |
| Financial charges | 65/66B | €2,830 | €1,935 | -€895 | -31.6% |
| Recurring financial charges | 65 | €2,830 | €1,935 | -€895 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €19,729 | -€42,602 | -€62,332 | |
| Income taxes | 67/77 | €5,867 | -€877 | -€6,744 | |
| Profit (loss) for the period | 9904 | €13,862 | -€41,726 | -€55,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,862 | -€41,726 | -€55,588 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.