OPTIEK DEVRIESE: 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 DEVRIESE
Largest movements
- Tangible fixed assets -€56,660
down €56,660 (-7.4%), from €761,492 to €704,832
of which Land and buildings: -€51,982
- Cash +€39,286
up €39,286 (+80.6%), from €48,736 to €88,023
mainly Net result for the year (+€109,183) and Depreciation (+€58,892)
- Stocks and contracts +€12,896
up €12,896 (+8.7%), from €148,229 to €161,125
- Debts after one year -€54,339
down €54,339 (-26.5%), from €205,427 to €151,088
- Reserves +€35,027
up €35,027 (+5.7%), from €613,736 to €648,763
of which Distributable reserves: +€36,593
- Other debts +€29,361
up €29,361 (+1,609%), from €1,825 to €31,185
- Current portion of long-term debt -€12,102
down €12,102 (-17.3%), from €69,775 to €57,673
- Tax, wage and social debts +€10,517
up €10,517 (+47.7%), from €22,064 to €32,581
of which Taxes: +€6,082
- Gross operating margin +€50,820
up €50,820 (+22.1%), from €229,744 to €280,564
- Taxes +€15,420
up €15,420 (+48.2%), from €31,990 to €47,410
- Staff costs +€3,123
up €3,123 (+6.5%), from €47,731 to €50,855
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 | €963,107 | €968,238 | +€5,131 | +0.5% |
| Fixed assets | 21/28 | €762,242 | €705,582 | -€56,660 | -7.4% |
| Tangible fixed assets | 22/27 | €761,492 | €704,832 | -€56,660 | -7.4% |
| Land and buildings | 22 | €741,926 | €689,944 | -€51,982 | -7.0% |
| Plant, machinery and equipment | 23 | €10,033 | €7,785 | -€2,248 | -22.4% |
| Furniture and vehicles | 24 | €9,533 | €7,103 | -€2,430 | -25.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €200,865 | €262,656 | +€61,791 | +30.8% |
| Stocks and contracts in progress | 3 | €148,229 | €161,125 | +€12,896 | +8.7% |
| Stocks | 30/36 | €148,229 | €161,125 | +€12,896 | +8.7% |
| Amounts receivable within one year | 40/41 | €3,899 | €8,149 | +€4,249 | +109% |
| Trade receivables | 40 | €2,627 | €8,011 | +€5,384 | +205% |
| Other amounts receivable | 41 | €1,272 | €138 | -€1,134 | -89.2% |
| Cash at bank and in hand | 54/58 | €48,736 | €88,023 | +€39,286 | +80.6% |
| Deferred charges and accrued income | 490/1 | - | €5,360 | +€5,360 | |
| Total equity and liabilities | 10/49 | €963,107 | €968,238 | +€5,131 | +0.5% |
| Equity | 10/15 | €633,736 | €668,763 | +€35,027 | +5.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €613,736 | €648,763 | +€35,027 | +5.7% |
| Tax-exempt reserves | 132 | €13,186 | €11,620 | -€1,566 | -11.9% |
| Distributable reserves | 133 | €600,549 | €637,142 | +€36,593 | +6.1% |
| Provisions and deferred taxes | 16 | €6,726 | €5,919 | -€806 | -12.0% |
| Deferred taxes | 168 | €6,726 | €5,919 | -€806 | -12.0% |
| Amounts payable | 17/49 | €322,645 | €293,556 | -€29,089 | -9.0% |
| Amounts payable after more than one year | 17 | €205,427 | €151,088 | -€54,339 | -26.5% |
| Financial debts | 170/4 | €205,427 | €151,088 | -€54,339 | -26.5% |
| Amounts payable within one year | 42/48 | €117,218 | €142,420 | +€25,202 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €69,775 | €57,673 | -€12,102 | -17.3% |
| Trade debts | 44 | €23,554 | €20,981 | -€2,573 | -10.9% |
| Suppliers | 440/4 | €23,554 | €20,981 | -€2,573 | -10.9% |
| Taxes, remuneration and social security | 45 | €22,064 | €32,581 | +€10,517 | +47.7% |
| Taxes | 450/3 | €15,069 | €21,151 | +€6,082 | +40.4% |
| Remuneration and social security | 454/9 | €6,996 | €11,430 | +€4,434 | +63.4% |
| Other amounts payable | 47/48 | €1,825 | €31,185 | +€29,361 | +1,609% |
| Accrued charges and deferred income | 492/3 | - | €48 | +€48 | |
| Remuneration, social security and pensions | 62 | €47,731 | €50,855 | +€3,123 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,594 | €58,892 | +€1,298 | +2.3% |
| Other operating charges | 640/8 | €5,587 | €5,668 | +€80 | +1.4% |
| Gross operating margin | 9900 | €229,744 | €280,564 | +€50,820 | +22.1% |
| Operating profit (loss) | 9901 | €118,831 | €165,150 | +€46,319 | +39.0% |
| Financial income | 75/76B | €173 | €331 | +€157 | +90.8% |
| Recurring financial income | 75 | €173 | €331 | +€157 | +90.8% |
| Financial charges | 65/66B | €10,095 | €9,694 | -€401 | -4.0% |
| Recurring financial charges | 65 | €10,095 | €9,694 | -€401 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €108,909 | €155,786 | +€46,877 | +43.0% |
| Transfer from deferred taxes | 780 | €880 | €806 | -€74 | -8.4% |
| Income taxes | 67/77 | €31,990 | €47,410 | +€15,420 | +48.2% |
| Profit (loss) for the period | 9904 | €77,799 | €109,183 | +€31,383 | +40.3% |
| Transfer from tax-exempt reserves | 789 | €1,710 | €1,566 | -€144 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,509 | €110,749 | +€31,239 | +39.3% |
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 16 October 2026 via checked.be.