Optiek Dresen: 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 Dresen
Largest movements
- Receivables within one year -€125,352
down €125,352 (-99.4%), from €126,125 to €773
- Tangible fixed assets -€94,571
down €94,571 (-48.4%), from €195,542 to €100,971
of which Other tangible fixed assets: -€69,599
- Stocks and contracts +€45,126
up €45,126 (+11.6%), from €387,543 to €432,669
- Cash -€16,797
down €16,797 (-33.7%), from €49,840 to €33,043
mainly Debts after one year (-€72,408) and Other debts (-€64,773)
- Debts after one year -€72,408
down €72,408 (-46.6%), from €155,380 to €82,972
- Other debts -€64,773
down €64,773 (-57.6%), from €112,521 to €47,748
- Reserves -€33,570
down €33,570 (-40.9%), from €82,071 to €48,501
of which Distributable reserves: -€33,570
- Trade debts -€11,324
down €11,324 (-19.8%), from €57,066 to €45,742
- Short-term financial debts -€7,923
down €7,923 (-12.7%), from €62,500 to €54,577
- Gross operating margin +€9,109
up €9,109 (+5.7%), from €159,189 to €168,298
- Other operating charges +€2,608
up €2,608 (+246%), from €1,061 to €3,668
- Financial charges -€1,975
down €1,975 (-15.0%), from €13,202 to €11,226
- Taxes +€1,784
up €1,784 (+395%), from €452 to €2,235
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €765,632 | €573,769 | -€191,863 | -25.1% |
| Fixed assets | 21/28 | €200,542 | €105,971 | -€94,571 | -47.2% |
| Tangible fixed assets | 22/27 | €195,542 | €100,971 | -€94,571 | -48.4% |
| Plant, machinery and equipment | 23 | €1,139 | €760 | -€379 | -33.3% |
| Furniture and vehicles | 24 | €56,644 | €32,051 | -€24,593 | -43.4% |
| Other tangible fixed assets | 26 | €137,759 | €68,161 | -€69,599 | -50.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €565,090 | €467,798 | -€97,292 | -17.2% |
| Stocks and contracts in progress | 3 | €387,543 | €432,669 | +€45,126 | +11.6% |
| Stocks | 30/36 | €387,543 | €432,669 | +€45,126 | +11.6% |
| Amounts receivable within one year | 40/41 | €126,125 | €773 | -€125,352 | -99.4% |
| Other amounts receivable | 41 | €126,125 | €773 | -€125,352 | -99.4% |
| Cash at bank and in hand | 54/58 | €49,840 | €33,043 | -€16,797 | -33.7% |
| Deferred charges and accrued income | 490/1 | €1,582 | €1,313 | -€269 | -17.0% |
| Total equity and liabilities | 10/49 | €765,632 | €573,769 | -€191,863 | -25.1% |
| Equity | 10/15 | €287,553 | €257,238 | -€30,315 | -10.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €82,071 | €48,501 | -€33,570 | -40.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €80,212 | €46,642 | -€33,570 | -41.9% |
| Profit (loss) carried forward | 14 | €186,890 | €190,145 | +€3,255 | +1.7% |
| Amounts payable | 17/49 | €478,079 | €316,531 | -€161,548 | -33.8% |
| Amounts payable after more than one year | 17 | €155,380 | €82,972 | -€72,408 | -46.6% |
| Financial debts | 170/4 | €155,380 | €82,972 | -€72,408 | -46.6% |
| Amounts payable within one year | 42/48 | €322,699 | €233,559 | -€89,140 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €70,632 | €73,312 | +€2,680 | +3.8% |
| Financial debts | 43 | €62,500 | €54,577 | -€7,923 | -12.7% |
| Credit institutions | 430/8 | €62,500 | €54,577 | -€7,923 | -12.7% |
| Trade debts | 44 | €57,066 | €45,742 | -€11,324 | -19.8% |
| Suppliers | 440/4 | €57,066 | €45,742 | -€11,324 | -19.8% |
| Taxes, remuneration and social security | 45 | €19,981 | €12,181 | -€7,800 | -39.0% |
| Taxes | 450/3 | €11,218 | €5,623 | -€5,595 | -49.9% |
| Remuneration and social security | 454/9 | €8,763 | €6,557 | -€2,206 | -25.2% |
| Other amounts payable | 47/48 | €112,521 | €47,748 | -€64,773 | -57.6% |
| Non-recurring operating income | 76A | - | €2,750 | +€2,750 | |
| Remuneration, social security and pensions | 62 | €52,230 | €53,493 | +€1,263 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,761 | €94,571 | -€1,190 | -1.2% |
| Other operating charges | 640/8 | €1,061 | €3,668 | +€2,608 | +246% |
| Gross operating margin | 9900 | €159,189 | €168,298 | +€9,109 | +5.7% |
| Operating profit (loss) | 9901 | €10,137 | €16,565 | +€6,429 | +63.4% |
| Financial income | 75/76B | €458 | €152 | -€306 | -66.9% |
| Recurring financial income | 75 | €458 | €152 | -€306 | -66.9% |
| Financial charges | 65/66B | €13,202 | €11,226 | -€1,975 | -15.0% |
| Recurring financial charges | 65 | €13,202 | €11,226 | -€1,975 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,607 | €5,491 | +€8,098 | |
| Income taxes | 67/77 | €452 | €2,235 | +€1,784 | +395% |
| Profit (loss) for the period | 9904 | -€3,059 | €3,255 | +€6,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,059 | €3,255 | +€6,314 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.