OPTIEK E. DE VOS: 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 E. DE VOS
Largest movements
- Receivables within one year +€7,472
up €7,472 (+58.7%), from €12,735 to €20,207
of which Other amounts receivable: +€4,233
- Tangible fixed assets -€7,126
down €7,126 (-96.3%), from €7,401 to €275
- Cash -€5,448
down €5,448 (-1.6%), from €335,902 to €330,455
mainly Contributions, distributions and other (-€76,446) and Receivables within one year (-€7,472)
- Stocks and contracts -€3,985
down €3,985 (-15.9%), from €25,083 to €21,098
- Reserves -€20,060
down €20,060 (-6.0%), from €334,894 to €314,834
of which Distributable reserves: -€20,060
- Trade debts +€8,212
up €8,212 (+1,106%), from €743 to €8,955
- Gross operating margin +€28,111
up €28,111 (+43.9%), from €63,967 to €92,077
- Taxes +€10,550
up €10,550 (+56.6%), from €18,651 to €29,201
- Depreciation -€2,032
down €2,032 (-22.2%), from €9,159 to €7,126
- Financial income +€1,203
up €1,203 (+500%), from €241 to €1,444
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 | €382,465 | €373,630 | -€8,836 | -2.3% |
| Fixed assets | 21/28 | €7,526 | €400 | -€7,126 | -94.7% |
| Tangible fixed assets | 22/27 | €7,401 | €275 | -€7,126 | -96.3% |
| Furniture and vehicles | 24 | €7,401 | €275 | -€7,126 | -96.3% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €374,940 | €373,230 | -€1,709 | -0.5% |
| Stocks and contracts in progress | 3 | €25,083 | €21,098 | -€3,985 | -15.9% |
| Stocks | 30/36 | €25,083 | €21,098 | -€3,985 | -15.9% |
| Amounts receivable within one year | 40/41 | €12,735 | €20,207 | +€7,472 | +58.7% |
| Trade receivables | 40 | €10,767 | €14,006 | +€3,239 | +30.1% |
| Other amounts receivable | 41 | €1,968 | €6,200 | +€4,233 | +215% |
| Cash at bank and in hand | 54/58 | €335,902 | €330,455 | -€5,448 | -1.6% |
| Deferred charges and accrued income | 490/1 | €1,219 | €1,471 | +€251 | +20.6% |
| Total equity and liabilities | 10/49 | €382,465 | €373,630 | -€8,836 | -2.3% |
| Equity | 10/15 | €377,107 | €357,048 | -€20,060 | -5.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €334,894 | €314,834 | -€20,060 | -6.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €333,034 | €312,974 | -€20,060 | -6.0% |
| Profit (loss) carried forward | 14 | €29,813 | €29,813 | = | 0.0% |
| Amounts payable | 17/49 | €5,358 | €16,582 | +€11,224 | +209% |
| Amounts payable within one year | 42/48 | €5,358 | €16,582 | +€11,224 | +209% |
| Trade debts | 44 | €743 | €8,955 | +€8,212 | +1,106% |
| Suppliers | 440/4 | €743 | €8,955 | +€8,212 | +1,106% |
| Taxes, remuneration and social security | 45 | €4,432 | €7,627 | +€3,196 | +72.1% |
| Taxes | 450/3 | €4,432 | €7,627 | +€3,196 | +72.1% |
| Other amounts payable | 47/48 | €184 | - | -€184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,159 | €7,126 | -€2,032 | -22.2% |
| Other operating charges | 640/8 | €896 | €762 | -€134 | -14.9% |
| Gross operating margin | 9900 | €63,967 | €92,077 | +€28,111 | +43.9% |
| Operating profit (loss) | 9901 | €53,912 | €84,189 | +€30,277 | +56.2% |
| Financial income | 75/76B | €241 | €1,444 | +€1,203 | +500% |
| Recurring financial income | 75 | €241 | €1,444 | +€1,203 | +500% |
| Financial charges | 65/66B | €40 | €46 | +€6 | +14.4% |
| Recurring financial charges | 65 | €40 | €46 | +€6 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €54,113 | €85,587 | +€31,474 | +58.2% |
| Income taxes | 67/77 | €18,651 | €29,201 | +€10,550 | +56.6% |
| Profit (loss) for the period | 9904 | €35,462 | €56,386 | +€20,924 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,462 | €56,386 | +€20,924 | +59.0% |
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 18 October 2026 via checked.be.