OPTIEK COLSON: 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 COLSON
Largest movements
- Cash +€21,661
up €21,661 (+11.9%), from €182,091 to €203,752
mainly Net result for the year (+€37,595) and Receivables within one year (+€2,534)
- Receivables within one year -€2,534
down €2,534 (-30.3%), from €8,372 to €5,838
of which Other amounts receivable: -€1,970
- Reserves +€22,316
up €22,316 (+11.6%), from €192,393 to €214,709
- Gross operating margin +€7,098
up €7,098 (+14.3%), from €49,637 to €56,735
- Taxes +€2,805
up €2,805 (+17.3%), from €16,219 to €19,024
- Financial charges -€1,176
down €1,176 (-92.0%), from €1,278 to €102
- Financial income +€612
up €612 (+31.6%), from €1,937 to €2,549
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 | €227,024 | €247,935 | +€20,911 | +9.2% |
| Fixed assets | 21/28 | €4,056 | €6,463 | +€2,407 | +59.3% |
| Tangible fixed assets | 22/27 | €4,056 | €6,463 | +€2,407 | +59.3% |
| Land and buildings | 22 | €2,458 | €2,194 | -€264 | -10.7% |
| Plant, machinery and equipment | 23 | €1,598 | €4,269 | +€2,671 | +167% |
| Current assets | 29/58 | €222,968 | €241,472 | +€18,504 | +8.3% |
| Stocks and contracts in progress | 3 | €29,059 | €29,840 | +€781 | +2.7% |
| Stocks | 30/36 | €29,059 | €29,840 | +€781 | +2.7% |
| Amounts receivable within one year | 40/41 | €8,372 | €5,838 | -€2,534 | -30.3% |
| Trade receivables | 40 | €1,361 | €797 | -€564 | -41.4% |
| Other amounts receivable | 41 | €7,011 | €5,041 | -€1,970 | -28.1% |
| Cash at bank and in hand | 54/58 | €182,091 | €203,752 | +€21,661 | +11.9% |
| Deferred charges and accrued income | 490/1 | €3,446 | €2,042 | -€1,404 | -40.7% |
| Total equity and liabilities | 10/49 | €227,024 | €247,935 | +€20,911 | +9.2% |
| Equity | 10/15 | €215,062 | €235,712 | +€20,650 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €192,393 | €214,709 | +€22,316 | +11.6% |
| Distributable reserves | 133 | €192,393 | €214,709 | +€22,316 | +11.6% |
| Profit (loss) carried forward | 14 | €4,069 | €2,403 | -€1,666 | -40.9% |
| Amounts payable | 17/49 | €11,962 | €12,223 | +€261 | +2.2% |
| Amounts payable within one year | 42/48 | €11,962 | €12,223 | +€261 | +2.2% |
| Trade debts | 44 | €4,558 | €5,109 | +€551 | +12.1% |
| Suppliers | 440/4 | €4,558 | €5,109 | +€551 | +12.1% |
| Taxes, remuneration and social security | 45 | €6,238 | €5,948 | -€290 | -4.6% |
| Taxes | 450/3 | €5,938 | €5,622 | -€316 | -5.3% |
| Remuneration and social security | 454/9 | €300 | €326 | +€26 | +8.7% |
| Other amounts payable | 47/48 | €1,166 | €1,166 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,501 | €2,030 | +€529 | +35.2% |
| Other operating charges | 640/8 | €679 | €533 | -€146 | -21.5% |
| Gross operating margin | 9900 | €49,637 | €56,735 | +€7,098 | +14.3% |
| Operating profit (loss) | 9901 | €47,457 | €54,172 | +€6,715 | +14.1% |
| Financial income | 75/76B | €1,937 | €2,549 | +€612 | +31.6% |
| Recurring financial income | 75 | €1,937 | €2,549 | +€612 | +31.6% |
| Financial charges | 65/66B | €1,278 | €102 | -€1,176 | -92.0% |
| Recurring financial charges | 65 | €1,278 | €102 | -€1,176 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €48,116 | €56,619 | +€8,503 | +17.7% |
| Income taxes | 67/77 | €16,219 | €19,024 | +€2,805 | +17.3% |
| Profit (loss) for the period | 9904 | €31,897 | €37,595 | +€5,698 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,897 | €37,595 | +€5,698 | +17.9% |
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 20 October 2026 via checked.be.