OPTIEK CLAEYS DESIGN: what changed
OPTIEK CLAEYS DESIGN
Largest movements
- Cash +€231,075
up €231,075 (+201%), from €115,171 to €346,247
mainly Other debts (+€280,791) and Net result for the year (+€223,940)
- Tangible fixed assets -€21,133
down €21,133 (-36.0%), from €58,764 to €37,632
of which Leasing and similar rights: -€23,620
- Intangible fixed assets -€15,295
down €15,295 (-18.1%), from €84,516 to €69,221
- Receivables within one year +€9,768
up €9,768 (+115%), from €8,472 to €18,240
of which Trade receivables: +€12,649
- Other debts +€280,791
up €280,791 (+86.3%), from €325,442 to €606,233
- Reserves -€89,810
down €89,810 (-89.6%), from €100,250 to €10,440
of which Distributable reserves: -€89,810
- Tax, wage and social debts +€26,754
up €26,754 (+70.4%), from €38,001 to €64,754
of which Taxes: +€29,182
- Current portion of long-term debt -€13,057
down €13,057 (-84.4%), from €15,463 to €2,406
- Trade debts -€8,217
down €8,217 (-12.4%), from €66,374 to €58,157
- Gross operating margin +€106,713
up €106,713 (+24.9%), from €428,856 to €535,569
- Taxes +€28,200
up €28,200 (+56.1%), from €50,306 to €78,506
- Depreciation -€13,367
down €13,367 (-20.4%), from €65,464 to €52,097
- Staff costs +€12,731
up €12,731 (+7.5%), from €170,019 to €182,750
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 | €563,079 | €763,704 | +€200,626 | +35.6% |
| Fixed assets | 21/28 | €143,280 | €106,852 | -€36,428 | -25.4% |
| Intangible fixed assets | 21 | €84,516 | €69,221 | -€15,295 | -18.1% |
| Tangible fixed assets | 22/27 | €58,764 | €37,632 | -€21,133 | -36.0% |
| Plant, machinery and equipment | 23 | €25,447 | €21,430 | -€4,018 | -15.8% |
| Furniture and vehicles | 24 | €9,697 | €7,153 | -€2,544 | -26.2% |
| Leasing and similar rights | 25 | €23,620 | €0 | -€23,620 | -100% |
| Other tangible fixed assets | 26 | - | €9,049 | +€9,049 | |
| Current assets | 29/58 | €419,799 | €656,852 | +€237,053 | +56.5% |
| Stocks and contracts in progress | 3 | €289,694 | €285,647 | -€4,048 | -1.4% |
| Stocks | 30/36 | €289,694 | €285,647 | -€4,048 | -1.4% |
| Amounts receivable within one year | 40/41 | €8,472 | €18,240 | +€9,768 | +115% |
| Trade receivables | 40 | €1,360 | €14,009 | +€12,649 | +930% |
| Other amounts receivable | 41 | €7,113 | €4,232 | -€2,881 | -40.5% |
| Cash at bank and in hand | 54/58 | €115,171 | €346,247 | +€231,075 | +201% |
| Deferred charges and accrued income | 490/1 | €6,461 | €6,718 | +€258 | +4.0% |
| Total equity and liabilities | 10/49 | €563,079 | €763,704 | +€200,626 | +35.6% |
| Equity | 10/15 | €105,250 | €15,440 | -€89,810 | -85.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,250 | €10,440 | -€89,810 | -89.6% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €10,190 | -€89,810 | -89.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €457,829 | €748,264 | +€290,435 | +63.4% |
| Amounts payable after more than one year | 17 | €2,406 | €0 | -€2,406 | -100% |
| Financial debts | 170/4 | €2,406 | €0 | -€2,406 | -100% |
| Amounts payable within one year | 42/48 | €455,423 | €748,264 | +€292,842 | +64.3% |
| Current portion of amounts payable after more than one year | 42 | €15,463 | €2,406 | -€13,057 | -84.4% |
| Financial debts | 43 | €10,142 | €16,713 | +€6,571 | +64.8% |
| Credit institutions | 430/8 | €10,142 | €16,713 | +€6,571 | +64.8% |
| Trade debts | 44 | €66,374 | €58,157 | -€8,217 | -12.4% |
| Suppliers | 440/4 | €66,374 | €58,157 | -€8,217 | -12.4% |
| Taxes, remuneration and social security | 45 | €38,001 | €64,754 | +€26,754 | +70.4% |
| Taxes | 450/3 | €8,166 | €37,348 | +€29,182 | +357% |
| Remuneration and social security | 454/9 | €29,835 | €27,407 | -€2,428 | -8.1% |
| Other amounts payable | 47/48 | €325,442 | €606,233 | +€280,791 | +86.3% |
| Remuneration, social security and pensions | 62 | €170,019 | €182,750 | +€12,731 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,464 | €52,097 | -€13,367 | -20.4% |
| Other operating charges | 640/8 | €2,763 | €2,363 | -€399 | -14.5% |
| Gross operating margin | 9900 | €428,856 | €535,569 | +€106,713 | +24.9% |
| Operating profit (loss) | 9901 | €190,610 | €298,359 | +€107,749 | +56.5% |
| Financial income | 75/76B | €4,660 | €5,266 | +€606 | +13.0% |
| Recurring financial income | 75 | €4,660 | €5,266 | +€606 | +13.0% |
| Financial charges | 65/66B | €3,298 | €1,179 | -€2,119 | -64.3% |
| Recurring financial charges | 65 | €3,298 | €1,179 | -€2,119 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €191,971 | €302,446 | +€110,474 | +57.5% |
| Income taxes | 67/77 | €50,306 | €78,506 | +€28,200 | +56.1% |
| Profit (loss) for the period | 9904 | €141,666 | €223,940 | +€82,274 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €141,666 | €223,940 | +€82,274 | +58.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.