OPTIEK DECOSTER-ROBEYNS: 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 DECOSTER-ROBEYNS
Largest movements
- Current investments +€155,000
up €155,000 (+93.9%), from €165,000 to €320,000
- Receivables within one year -€55,143
down €55,143 (-95.2%), from €57,924 to €2,781
of which Other amounts receivable: -€55,098
- Cash +€21,525
up €21,525 (+45.8%), from €47,007 to €68,532
mainly Net result for the year (+€70,320) and Receivables within one year (+€55,143)
- Tangible fixed assets -€11,393
down €11,393 (-70.2%), from €16,218 to €4,825
of which Furniture and vehicles: -€9,315
- Stocks and contracts -€8,372
down €8,372 (-20.0%), from €41,790 to €33,418
- Other debts +€48,967
new in 2025: €48,967
- Reserves +€45,797
up €45,797 (+18.1%), from €252,439 to €298,236
of which Distributable reserves: +€45,797
- Tax, wage and social debts +€5,290
up €5,290 (+1,604%), from €330 to €5,620
of which Taxes: +€4,871
- Gross operating margin +€21,501
up €21,501 (+21.8%), from €98,805 to €120,307
- Taxes +€6,449
up €6,449 (+24.4%), from €26,415 to €32,864
- Financial income -€2,365
down €2,365 (-49.1%), from €4,813 to €2,448
- Depreciation -€1,207
down €1,207 (-9.6%), from €12,600 to €11,393
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 | €331,446 | €433,097 | +€101,651 | +30.7% |
| Fixed assets | 21/28 | €18,075 | €6,682 | -€11,393 | -63.0% |
| Tangible fixed assets | 22/27 | €16,218 | €4,825 | -€11,393 | -70.2% |
| Land and buildings | 22 | €2,981 | €1,827 | -€1,155 | -38.7% |
| Plant, machinery and equipment | 23 | €1,820 | €896 | -€924 | -50.8% |
| Furniture and vehicles | 24 | €11,417 | €2,102 | -€9,315 | -81.6% |
| Financial fixed assets | 28 | €1,856 | €1,856 | = | 0.0% |
| Current assets | 29/58 | €313,371 | €426,415 | +€113,045 | +36.1% |
| Stocks and contracts in progress | 3 | €41,790 | €33,418 | -€8,372 | -20.0% |
| Stocks | 30/36 | €41,790 | €33,418 | -€8,372 | -20.0% |
| Amounts receivable within one year | 40/41 | €57,924 | €2,781 | -€55,143 | -95.2% |
| Trade receivables | 40 | €55 | €10 | -€45 | -81.8% |
| Other amounts receivable | 41 | €57,869 | €2,771 | -€55,098 | -95.2% |
| Current investments | 50/53 | €165,000 | €320,000 | +€155,000 | +93.9% |
| Cash at bank and in hand | 54/58 | €47,007 | €68,532 | +€21,525 | +45.8% |
| Deferred charges and accrued income | 490/1 | €1,649 | €1,684 | +€35 | +2.1% |
| Total equity and liabilities | 10/49 | €331,446 | €433,097 | +€101,651 | +30.7% |
| Equity | 10/15 | €322,439 | €368,236 | +€45,797 | +14.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €252,439 | €298,236 | +€45,797 | +18.1% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €245,439 | €291,236 | +€45,797 | +18.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,007 | €64,861 | +€55,854 | +620% |
| Amounts payable within one year | 42/48 | €9,007 | €64,861 | +€55,854 | +620% |
| Trade debts | 44 | €8,677 | €10,274 | +€1,597 | +18.4% |
| Suppliers | 440/4 | €8,677 | €10,274 | +€1,597 | +18.4% |
| Taxes, remuneration and social security | 45 | €330 | €5,620 | +€5,290 | +1,604% |
| Taxes | 450/3 | €37 | €4,908 | +€4,871 | +12,992% |
| Remuneration and social security | 454/9 | €292 | €712 | +€419 | +143% |
| Other amounts payable | 47/48 | - | €48,967 | +€48,967 | |
| Remuneration, social security and pensions | 62 | €4,458 | €5,069 | +€611 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,600 | €11,393 | -€1,207 | -9.6% |
| Other operating charges | 640/8 | €873 | €629 | -€244 | -28.0% |
| Gross operating margin | 9900 | €98,805 | €120,307 | +€21,501 | +21.8% |
| Operating profit (loss) | 9901 | €80,874 | €103,215 | +€22,341 | +27.6% |
| Financial income | 75/76B | €4,813 | €2,448 | -€2,365 | -49.1% |
| Recurring financial income | 75 | €4,813 | €2,448 | -€2,365 | -49.1% |
| Financial charges | 65/66B | €2,774 | €2,480 | -€294 | -10.6% |
| Recurring financial charges | 65 | €2,774 | €2,480 | -€294 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €82,914 | €103,183 | +€20,270 | +24.4% |
| Income taxes | 67/77 | €26,415 | €32,864 | +€6,449 | +24.4% |
| Profit (loss) for the period | 9904 | €56,499 | €70,320 | +€13,821 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,499 | €70,320 | +€13,821 | +24.5% |
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 31 October 2026 via checked.be.