OPTIEK GERMONPREZ: 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 GERMONPREZ
Largest movements
- Receivables within one year +€129,416
up €129,416 (+57.5%), from €225,251 to €354,667
of which Other amounts receivable: +€133,421
- Receivables after one year -€125,000
no longer reported in 2025 (was €125,000)
- Stocks and contracts -€7,582
down €7,582 (-9.9%), from €76,533 to €68,951
- Deferred charges and accrued income +€6,517
up €6,517 (+51.8%), from €12,577 to €19,093
- Cash -€5,172
down €5,172 (-22.1%), from €23,443 to €18,271
mainly Receivables within one year (-€129,416) and Short-term financial debts (-€31,979)
- Reserves +€37,793
up €37,793 (+10.2%), from €369,717 to €407,510
of which Distributable reserves: +€37,793
- Short-term financial debts -€31,979
down €31,979 (-70.9%), from €45,133 to €13,154
- Trade debts -€6,790
down €6,790 (-28.2%), from €24,074 to €17,284
- Gross operating margin -€33,173
down €33,173 (-46.1%), from €71,939 to €38,766
- Taxes -€9,272
down €9,272 (-43.7%), from €21,195 to €11,923
- Financial income +€6,914
up €6,914 (+65.6%), from €10,541 to €17,456
- Other operating charges -€1,082
down €1,082 (-48.8%), from €2,214 to €1,133
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 | €467,134 | €463,612 | -€3,522 | -0.8% |
| Fixed assets | 21/28 | €4,287 | €2,586 | -€1,701 | -39.7% |
| Tangible fixed assets | 22/27 | €4,187 | €2,486 | -€1,701 | -40.6% |
| Plant, machinery and equipment | 23 | €1,951 | €1,151 | -€800 | -41.0% |
| Furniture and vehicles | 24 | €2,236 | €1,336 | -€901 | -40.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €462,847 | €461,026 | -€1,821 | -0.4% |
| Amounts receivable after more than one year | 29 | €125,000 | - | -€125,000 | |
| Other amounts receivable | 291 | €125,000 | - | -€125,000 | |
| Stocks and contracts in progress | 3 | €76,533 | €68,951 | -€7,582 | -9.9% |
| Stocks | 30/36 | €76,533 | €68,951 | -€7,582 | -9.9% |
| Amounts receivable within one year | 40/41 | €225,251 | €354,667 | +€129,416 | +57.5% |
| Trade receivables | 40 | €4,005 | - | -€4,005 | |
| Other amounts receivable | 41 | €221,246 | €354,667 | +€133,421 | +60.3% |
| Current investments | 50/53 | €43 | €43 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €23,443 | €18,271 | -€5,172 | -22.1% |
| Deferred charges and accrued income | 490/1 | €12,577 | €19,093 | +€6,517 | +51.8% |
| Total equity and liabilities | 10/49 | €467,134 | €463,612 | -€3,522 | -0.8% |
| Equity | 10/15 | €388,267 | €426,060 | +€37,793 | +9.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €369,717 | €407,510 | +€37,793 | +10.2% |
| Tax-exempt reserves | 132 | €5,629 | €5,629 | = | 0.0% |
| Distributable reserves | 133 | €364,088 | €401,881 | +€37,793 | +10.4% |
| Amounts payable | 17/49 | €78,867 | €37,552 | -€41,315 | -52.4% |
| Amounts payable within one year | 42/48 | €78,867 | €37,552 | -€41,315 | -52.4% |
| Financial debts | 43 | €45,133 | €13,154 | -€31,979 | -70.9% |
| Credit institutions | 430/8 | €45,133 | €13,154 | -€31,979 | -70.9% |
| Trade debts | 44 | €24,074 | €17,284 | -€6,790 | -28.2% |
| Suppliers | 440/4 | €24,074 | €17,284 | -€6,790 | -28.2% |
| Taxes, remuneration and social security | 45 | €9,660 | €7,114 | -€2,546 | -26.4% |
| Taxes | 450/3 | €5,210 | €7,114 | +€1,904 | +36.5% |
| Remuneration and social security | 454/9 | €4,450 | - | -€4,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,306 | €1,701 | -€606 | -26.3% |
| Other operating charges | 640/8 | €2,214 | €1,133 | -€1,082 | -48.8% |
| Gross operating margin | 9900 | €71,939 | €38,766 | -€33,173 | -46.1% |
| Operating profit (loss) | 9901 | €67,418 | €35,933 | -€31,485 | -46.7% |
| Financial income | 75/76B | €10,541 | €17,456 | +€6,914 | +65.6% |
| Recurring financial income | 75 | €10,541 | €17,456 | +€6,914 | +65.6% |
| Financial charges | 65/66B | €3,321 | €3,673 | +€352 | +10.6% |
| Recurring financial charges | 65 | €3,321 | €3,673 | +€352 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €74,638 | €49,716 | -€24,923 | -33.4% |
| Income taxes | 67/77 | €21,195 | €11,923 | -€9,272 | -43.7% |
| Profit (loss) for the period | 9904 | €53,444 | €37,793 | -€15,651 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,444 | €37,793 | -€15,651 | -29.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.