OPTIEK DEPRIL: 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 DEPRIL
Largest movements
- Current investments +€149,877
up €149,877 (+58,942%), from €254 to €150,132
- Cash -€34,914
down €34,914 (-16.3%), from €214,508 to €179,594
mainly Current investments (-€149,877) and Other debts (-€14,288)
- Tangible fixed assets -€30,946
down €30,946 (-20.7%), from €149,714 to €118,768
of which Furniture and vehicles: -€20,408
- Reserves +€94,701
up €94,701 (+25.6%), from €369,505 to €464,207
- Other debts -€14,288
down €14,288 (-49.2%), from €29,021 to €14,734
- Gross operating margin -€31,958
down €31,958 (-16.3%), from €196,442 to €164,484
- Taxes -€8,008
down €8,008 (-17.2%), from €46,535 to €38,527
- Financial charges -€2,023
down €2,023 (-63.0%), from €3,209 to €1,186
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 | €454,506 | €534,902 | +€80,395 | +17.7% |
| Fixed assets | 21/28 | €149,714 | €118,768 | -€30,946 | -20.7% |
| Tangible fixed assets | 22/27 | €149,714 | €118,768 | -€30,946 | -20.7% |
| Land and buildings | 22 | €55,764 | €46,470 | -€9,294 | -16.7% |
| Plant, machinery and equipment | 23 | €8,715 | €7,471 | -€1,244 | -14.3% |
| Furniture and vehicles | 24 | €85,234 | €64,826 | -€20,408 | -23.9% |
| Current assets | 29/58 | €304,793 | €416,134 | +€111,341 | +36.5% |
| Stocks and contracts in progress | 3 | €59,440 | €59,908 | +€467 | +0.8% |
| Stocks | 30/36 | €59,440 | €59,908 | +€467 | +0.8% |
| Amounts receivable within one year | 40/41 | €28,482 | €24,319 | -€4,163 | -14.6% |
| Trade receivables | 40 | €18,974 | €11,670 | -€7,304 | -38.5% |
| Other amounts receivable | 41 | €9,508 | €12,649 | +€3,141 | +33.0% |
| Current investments | 50/53 | €254 | €150,132 | +€149,877 | +58,942% |
| Cash at bank and in hand | 54/58 | €214,508 | €179,594 | -€34,914 | -16.3% |
| Deferred charges and accrued income | 490/1 | €2,108 | €2,182 | +€74 | +3.5% |
| Total equity and liabilities | 10/49 | €454,506 | €534,902 | +€80,395 | +17.7% |
| Equity | 10/15 | €388,645 | €483,346 | +€94,701 | +24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €369,505 | €464,207 | +€94,701 | +25.6% |
| Distributable reserves | 133 | €369,505 | €464,207 | +€94,701 | +25.6% |
| Profit (loss) carried forward | 14 | €540 | €540 | = | 0.0% |
| Amounts payable | 17/49 | €65,862 | €51,555 | -€14,306 | -21.7% |
| Amounts payable within one year | 42/48 | €65,862 | €51,555 | -€14,306 | -21.7% |
| Trade debts | 44 | €10,244 | €11,529 | +€1,285 | +12.5% |
| Suppliers | 440/4 | €10,244 | €11,529 | +€1,285 | +12.5% |
| Taxes, remuneration and social security | 45 | €26,597 | €25,293 | -€1,304 | -4.9% |
| Taxes | 450/3 | €26,597 | €24,693 | -€1,904 | -7.2% |
| Remuneration and social security | 454/9 | - | €600 | +€600 | |
| Other amounts payable | 47/48 | €29,021 | €14,734 | -€14,288 | -49.2% |
| Non-recurring operating income | 76A | €11,250 | - | -€11,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,903 | €31,863 | -€39 | -0.1% |
| Other operating charges | 640/8 | €1,924 | €1,916 | -€8 | -0.4% |
| Gross operating margin | 9900 | €196,442 | €164,484 | -€31,958 | -16.3% |
| Operating profit (loss) | 9901 | €162,615 | €130,704 | -€31,911 | -19.6% |
| Financial income | 75/76B | €3,217 | €3,711 | +€494 | +15.4% |
| Recurring financial income | 75 | €3,217 | €3,711 | +€494 | +15.4% |
| Financial charges | 65/66B | €3,209 | €1,186 | -€2,023 | -63.0% |
| Recurring financial charges | 65 | €3,209 | €1,186 | -€2,023 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €162,622 | €133,229 | -€29,393 | -18.1% |
| Income taxes | 67/77 | €46,535 | €38,527 | -€8,008 | -17.2% |
| Profit (loss) for the period | 9904 | €116,087 | €94,701 | -€21,386 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,087 | €94,701 | -€21,386 | -18.4% |
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 24 October 2026 via checked.be.