OPTIEK DEROOSE: 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 DEROOSE
Largest movements
- Current investments -€315,068
down €315,068 (-44.4%), from €710,000 to €394,932
- Cash +€159,884
up €159,884 (+116%), from €138,252 to €298,136
mainly Current investments (+€315,068) and Net result for the year (+€207,200)
- Tangible fixed assets -€45,681
down €45,681 (-7.6%), from €600,401 to €554,721
of which Land and buildings: -€39,300
- Debts after one year -€295,000
down €295,000 (-70.2%), from €420,000 to €125,000
- Reserves +€114,631
up €114,631 (+10.7%), from €1.1m to €1.2m
of which Distributable reserves: +€116,491
- Financial income -€27,785
down €27,785 (-63.4%), from €43,804 to €16,019
- Gross operating margin +€23,956
up €23,956 (+6.8%), from €350,026 to €373,983
- Financial charges -€8,215
down €8,215 (-19.6%), from €41,824 to €33,609
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 | €1,556,830 | €1,359,295 | -€197,536 | -12.7% |
| Fixed assets | 21/28 | €601,021 | €555,341 | -€45,681 | -7.6% |
| Tangible fixed assets | 22/27 | €600,401 | €554,721 | -€45,681 | -7.6% |
| Land and buildings | 22 | €572,490 | €533,190 | -€39,300 | -6.9% |
| Plant, machinery and equipment | 23 | €27,911 | €21,531 | -€6,380 | -22.9% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €955,809 | €803,954 | -€151,855 | -15.9% |
| Stocks and contracts in progress | 3 | €88,314 | €82,368 | -€5,946 | -6.7% |
| Stocks | 30/36 | €88,314 | €82,368 | -€5,946 | -6.7% |
| Amounts receivable within one year | 40/41 | €19,242 | €28,517 | +€9,275 | +48.2% |
| Trade receivables | 40 | - | €9,206 | +€9,206 | |
| Other amounts receivable | 41 | €19,242 | €19,312 | +€69 | +0.4% |
| Current investments | 50/53 | €710,000 | €394,932 | -€315,068 | -44.4% |
| Cash at bank and in hand | 54/58 | €138,252 | €298,136 | +€159,884 | +116% |
| Total equity and liabilities | 10/49 | €1,556,830 | €1,359,295 | -€197,536 | -12.7% |
| Equity | 10/15 | €1,090,382 | €1,205,013 | +€114,631 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,071,782 | €1,186,413 | +€114,631 | +10.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,069,922 | €1,186,413 | +€116,491 | +10.9% |
| Amounts payable | 17/49 | €466,448 | €154,281 | -€312,166 | -66.9% |
| Amounts payable after more than one year | 17 | €420,000 | €125,000 | -€295,000 | -70.2% |
| Financial debts | 170/4 | €420,000 | €125,000 | -€295,000 | -70.2% |
| Amounts payable within one year | 42/48 | €46,448 | €29,281 | -€17,166 | -37.0% |
| Trade debts | 44 | €29,944 | €23,426 | -€6,518 | -21.8% |
| Suppliers | 440/4 | €29,944 | €23,426 | -€6,518 | -21.8% |
| Taxes, remuneration and social security | 45 | €16,504 | €5,271 | -€11,233 | -68.1% |
| Taxes | 450/3 | €16,504 | €5,271 | -€11,233 | -68.1% |
| Other amounts payable | 47/48 | - | €585 | +€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,856 | €47,981 | -€1,876 | -3.8% |
| Other operating charges | 640/8 | €8,773 | €8,260 | -€513 | -5.8% |
| Gross operating margin | 9900 | €350,026 | €373,983 | +€23,956 | +6.8% |
| Operating profit (loss) | 9901 | €291,397 | €317,742 | +€26,345 | +9.0% |
| Financial income | 75/76B | €43,804 | €16,019 | -€27,785 | -63.4% |
| Recurring financial income | 75 | €43,804 | €16,019 | -€27,785 | -63.4% |
| Financial charges | 65/66B | €41,824 | €33,609 | -€8,215 | -19.6% |
| Recurring financial charges | 65 | €41,824 | €33,609 | -€8,215 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €293,378 | €300,152 | +€6,774 | +2.3% |
| Income taxes | 67/77 | €94,169 | €92,952 | -€1,217 | -1.3% |
| Profit (loss) for the period | 9904 | €199,208 | €207,200 | +€7,992 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,208 | €207,200 | +€7,992 | +4.0% |
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.