OPTIEK HERBOTS: 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 HERBOTS
Largest movements
- Cash +€52,023
up €52,023 (+17.3%), from €299,996 to €352,019
mainly Net result for the year (+€37,593) and Depreciation (+€13,084)
- Reserves +€37,000
up €37,000 (+106%), from €34,860 to €71,860
of which Distributable reserves: +€37,000
- Tax, wage and social debts +€8,772
up €8,772 (+233%), from €3,766 to €12,538
- Gross operating margin +€25,377
up €25,377 (+90.3%), from €28,096 to €53,473
- Taxes +€6,981
up €6,981 (+91.5%), from €7,632 to €14,612
- Financial income +€2,034
up €2,034 (+18.1%), from €11,265 to €13,298
- Depreciation +€1,073
up €1,073 (+8.9%), from €12,011 to €13,084
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 | €705,586 | €755,813 | +€50,227 | +7.1% |
| Fixed assets | 21/28 | €22,981 | €16,201 | -€6,780 | -29.5% |
| Tangible fixed assets | 22/27 | €22,981 | €16,201 | -€6,780 | -29.5% |
| Plant, machinery and equipment | 23 | €2,147 | €5,038 | +€2,890 | +135% |
| Furniture and vehicles | 24 | €20,834 | €11,163 | -€9,670 | -46.4% |
| Current assets | 29/58 | €682,605 | €739,612 | +€57,007 | +8.4% |
| Stocks and contracts in progress | 3 | €93,872 | €100,503 | +€6,630 | +7.1% |
| Stocks | 30/36 | €93,872 | €100,503 | +€6,630 | +7.1% |
| Amounts receivable within one year | 40/41 | €2,239 | €557 | -€1,683 | -75.1% |
| Trade receivables | 40 | €579 | €557 | -€22 | -3.8% |
| Other amounts receivable | 41 | €1,661 | - | -€1,661 | |
| Current investments | 50/53 | €285,000 | €285,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €299,996 | €352,019 | +€52,023 | +17.3% |
| Deferred charges and accrued income | 490/1 | €1,497 | €1,533 | +€36 | +2.4% |
| Total equity and liabilities | 10/49 | €705,586 | €755,813 | +€50,227 | +7.1% |
| Equity | 10/15 | €669,246 | €706,839 | +€37,593 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €34,860 | €71,860 | +€37,000 | +106% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €32,860 | €69,860 | +€37,000 | +113% |
| Profit (loss) carried forward | 14 | €628,186 | €628,779 | +€593 | +0.1% |
| Amounts payable | 17/49 | €36,339 | €48,973 | +€12,634 | +34.8% |
| Amounts payable within one year | 42/48 | €28,839 | €41,473 | +€12,634 | +43.8% |
| Trade debts | 44 | €5,794 | €9,357 | +€3,563 | +61.5% |
| Suppliers | 440/4 | €5,794 | €9,357 | +€3,563 | +61.5% |
| Taxes, remuneration and social security | 45 | €3,766 | €12,538 | +€8,772 | +233% |
| Taxes | 450/3 | €3,766 | €12,538 | +€8,772 | +233% |
| Other amounts payable | 47/48 | €19,279 | €19,579 | +€300 | +1.6% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,011 | €13,084 | +€1,073 | +8.9% |
| Other operating charges | 640/8 | €551 | €1,068 | +€518 | +94.0% |
| Gross operating margin | 9900 | €28,096 | €53,473 | +€25,377 | +90.3% |
| Operating profit (loss) | 9901 | €15,535 | €39,321 | +€23,786 | +153% |
| Financial income | 75/76B | €11,265 | €13,298 | +€2,034 | +18.1% |
| Recurring financial income | 75 | €11,265 | €13,298 | +€2,034 | +18.1% |
| Financial charges | 65/66B | €137 | €415 | +€278 | +203% |
| Recurring financial charges | 65 | €137 | €415 | +€278 | +203% |
| Profit (loss) for the period before taxes | 9903 | €26,663 | €52,205 | +€25,542 | +95.8% |
| Income taxes | 67/77 | €7,632 | €14,612 | +€6,981 | +91.5% |
| Profit (loss) for the period | 9904 | €19,031 | €37,593 | +€18,561 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,031 | €37,593 | +€18,561 | +97.5% |
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 23 October 2026 via checked.be.