OPTIEK DEFEVER: 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 DEFEVER
Largest movements
- Tangible fixed assets -€18,823
down €18,823 (-21.1%), from €89,036 to €70,213
of which Land and buildings: -€22,740
- Receivables within one year +€11,857
up €11,857 (+228%), from €5,209 to €17,065
of which Trade receivables: +€11,791
- Cash +€8,225
up €8,225 (+3.2%), from €259,952 to €268,177
mainly Net result for the year (+€82,506) and Depreciation (+€26,062)
- Reserves +€82,506
up €82,506 (+33.8%), from €244,321 to €326,827
- Other debts -€60,483
down €60,483 (-95.2%), from €63,511 to €3,027
- Trade debts -€14,216
down €14,216 (-19.1%), from €74,315 to €60,099
- Debts after one year -€12,187
down €12,187 (-16.2%), from €75,077 to €62,890
- Tax, wage and social debts +€10,875
up €10,875 (+145%), from €7,478 to €18,353
- Gross operating margin +€37,051
up €37,051 (+37.5%), from €98,914 to €135,966
- Taxes +€6,099
up €6,099 (+38.1%), from €16,029 to €22,128
- Depreciation -€5,927
down €5,927 (-18.5%), from €31,989 to €26,062
- Other operating charges -€3,187
down €3,187 (-58.8%), from €5,419 to €2,232
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 | €482,820 | €489,584 | +€6,763 | +1.4% |
| Fixed assets | 21/28 | €89,161 | €70,338 | -€18,823 | -21.1% |
| Tangible fixed assets | 22/27 | €89,036 | €70,213 | -€18,823 | -21.1% |
| Land and buildings | 22 | €86,743 | €64,003 | -€22,740 | -26.2% |
| Plant, machinery and equipment | 23 | - | €3,014 | +€3,014 | |
| Furniture and vehicles | 24 | €2,293 | €3,197 | +€904 | +39.4% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €393,659 | €419,245 | +€25,586 | +6.5% |
| Stocks and contracts in progress | 3 | €125,420 | €130,220 | +€4,800 | +3.8% |
| Stocks | 30/36 | €125,420 | €130,220 | +€4,800 | +3.8% |
| Amounts receivable within one year | 40/41 | €5,209 | €17,065 | +€11,857 | +228% |
| Trade receivables | 40 | €5,209 | €17,000 | +€11,791 | +226% |
| Other amounts receivable | 41 | - | €66 | +€66 | |
| Cash at bank and in hand | 54/58 | €259,952 | €268,177 | +€8,225 | +3.2% |
| Deferred charges and accrued income | 490/1 | €3,079 | €3,782 | +€703 | +22.8% |
| Total equity and liabilities | 10/49 | €482,820 | €489,584 | +€6,763 | +1.4% |
| Equity | 10/15 | €250,521 | €333,027 | +€82,506 | +32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €244,321 | €326,827 | +€82,506 | +33.8% |
| Distributable reserves | 133 | €244,321 | €326,827 | +€82,506 | +33.8% |
| Amounts payable | 17/49 | €232,299 | €156,556 | -€75,743 | -32.6% |
| Amounts payable after more than one year | 17 | €75,077 | €62,890 | -€12,187 | -16.2% |
| Financial debts | 170/4 | €75,077 | €62,890 | -€12,187 | -16.2% |
| Amounts payable within one year | 42/48 | €157,222 | €93,666 | -€63,555 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €11,919 | €12,187 | +€269 | +2.3% |
| Trade debts | 44 | €74,315 | €60,099 | -€14,216 | -19.1% |
| Suppliers | 440/4 | €74,315 | €60,099 | -€14,216 | -19.1% |
| Taxes, remuneration and social security | 45 | €7,478 | €18,353 | +€10,875 | +145% |
| Taxes | 450/3 | €7,478 | €18,353 | +€10,875 | +145% |
| Other amounts payable | 47/48 | €63,511 | €3,027 | -€60,483 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,989 | €26,062 | -€5,927 | -18.5% |
| Other operating charges | 640/8 | €5,419 | €2,232 | -€3,187 | -58.8% |
| Gross operating margin | 9900 | €98,914 | €135,966 | +€37,051 | +37.5% |
| Operating profit (loss) | 9901 | €61,506 | €107,671 | +€46,166 | +75.1% |
| Financial income | 75/76B | €1,374 | €1,547 | +€173 | +12.6% |
| Recurring financial income | 75 | €1,374 | €1,547 | +€173 | +12.6% |
| Financial charges | 65/66B | €5,310 | €4,584 | -€726 | -13.7% |
| Recurring financial charges | 65 | €5,310 | €4,584 | -€726 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €57,569 | €104,634 | +€47,065 | +81.8% |
| Income taxes | 67/77 | €16,029 | €22,128 | +€6,099 | +38.1% |
| Profit (loss) for the period | 9904 | €41,541 | €82,506 | +€40,966 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,541 | €82,506 | +€40,966 | +98.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.