Optiek De Putter: 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 De Putter
Largest movements
- Receivables after one year -€316,538
no longer reported in 2025 (was €316,538)
- Cash +€178,847
up €178,847 (+170%), from €105,294 to €284,141
mainly Other debts (+€411,639) and Receivables after one year (+€316,538)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Tangible fixed assets -€45,088
down €45,088 (-12.7%), from €354,975 to €309,887
of which Other tangible fixed assets: -€32,794
- Stocks and contracts +€27,560
up €27,560 (+6.4%), from €433,308 to €460,868
- Reserves -€663,693
down €663,693 (-77.0%), from €861,393 to €197,701
- Other debts +€411,639
up €411,639 (+250%), from €164,651 to €576,289
- Debts after one year -€32,986
down €32,986 (-19.9%), from €166,143 to €133,158
- Trade debts -€18,482
down €18,482 (-37.1%), from €49,811 to €31,329
- Tax, wage and social debts +€16,984
up €16,984 (+27.9%), from €60,901 to €77,885
of which Taxes: +€11,050
- Gross operating margin +€161,603
up €161,603 (+53.8%), from €300,273 to €461,877
- Staff costs +€59,955
up €59,955 (+67.7%), from €88,608 to €148,563
- Taxes +€36,905
up €36,905 (+141%), from €26,216 to €63,121
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 | €1,360,885 | €1,067,939 | -€292,946 | -21.5% |
| Fixed assets | 21/28 | €354,975 | €309,887 | -€45,088 | -12.7% |
| Tangible fixed assets | 22/27 | €354,975 | €309,887 | -€45,088 | -12.7% |
| Plant, machinery and equipment | 23 | €132,356 | €113,097 | -€19,259 | -14.6% |
| Furniture and vehicles | 24 | €13,687 | €20,653 | +€6,966 | +50.9% |
| Other tangible fixed assets | 26 | €208,931 | €176,137 | -€32,794 | -15.7% |
| Current assets | 29/58 | €1,005,910 | €758,052 | -€247,858 | -24.6% |
| Amounts receivable after more than one year | 29 | €316,538 | - | -€316,538 | |
| Other amounts receivable | 291 | €316,538 | - | -€316,538 | |
| Stocks and contracts in progress | 3 | €433,308 | €460,868 | +€27,560 | +6.4% |
| Stocks | 30/36 | €433,308 | €460,868 | +€27,560 | +6.4% |
| Amounts receivable within one year | 40/41 | €22,450 | €5,857 | -€16,594 | -73.9% |
| Trade receivables | 40 | €11,325 | €2,641 | -€8,684 | -76.7% |
| Other amounts receivable | 41 | €11,125 | €3,216 | -€7,909 | -71.1% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €105,294 | €284,141 | +€178,847 | +170% |
| Deferred charges and accrued income | 490/1 | €3,320 | €7,187 | +€3,867 | +116% |
| Total equity and liabilities | 10/49 | €1,360,885 | €1,067,939 | -€292,946 | -21.5% |
| Equity | 10/15 | €879,985 | €216,293 | -€663,693 | -75.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €861,393 | €197,701 | -€663,693 | -77.0% |
| Distributable reserves | 133 | €861,393 | €197,701 | -€663,693 | -77.0% |
| Amounts payable | 17/49 | €480,900 | €851,647 | +€370,747 | +77.1% |
| Amounts payable after more than one year | 17 | €166,143 | €133,158 | -€32,986 | -19.9% |
| Financial debts | 170/4 | €166,143 | €133,158 | -€32,986 | -19.9% |
| Amounts payable within one year | 42/48 | €314,756 | €718,489 | +€403,733 | +128% |
| Current portion of amounts payable after more than one year | 42 | €39,394 | €32,986 | -€6,408 | -16.3% |
| Trade debts | 44 | €49,811 | €31,329 | -€18,482 | -37.1% |
| Suppliers | 440/4 | €49,811 | €31,329 | -€18,482 | -37.1% |
| Taxes, remuneration and social security | 45 | €60,901 | €77,885 | +€16,984 | +27.9% |
| Taxes | 450/3 | €42,853 | €53,903 | +€11,050 | +25.8% |
| Remuneration and social security | 454/9 | €18,048 | €23,983 | +€5,934 | +32.9% |
| Other amounts payable | 47/48 | €164,651 | €576,289 | +€411,639 | +250% |
| Non-recurring operating income | 76A | €6,750 | - | -€6,750 | |
| Remuneration, social security and pensions | 62 | €88,608 | €148,563 | +€59,955 | +67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,189 | €79,334 | +€3,145 | +4.1% |
| Other operating charges | 640/8 | €1,792 | €3,411 | +€1,619 | +90.3% |
| Non-recurring operating charges | 66A | €35,763 | - | -€35,763 | |
| Gross operating margin | 9900 | €300,273 | €461,877 | +€161,603 | +53.8% |
| Operating profit (loss) | 9901 | €97,921 | €230,569 | +€132,648 | +135% |
| Financial income | 75/76B | €13,055 | €14,503 | +€1,448 | +11.1% |
| Recurring financial income | 75 | €13,055 | €14,503 | +€1,448 | +11.1% |
| Financial charges | 65/66B | €5,893 | €6,266 | +€373 | +6.3% |
| Recurring financial charges | 65 | €5,893 | €6,266 | +€373 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €105,084 | €238,807 | +€133,723 | +127% |
| Income taxes | 67/77 | €26,216 | €63,121 | +€36,905 | +141% |
| Profit (loss) for the period | 9904 | €78,868 | €175,686 | +€96,818 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €78,868 | €175,686 | +€96,818 | +123% |
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 25 October 2026 via checked.be.