Optiek Hermans: 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 Hermans
Largest movements
- Cash +€59,597
up €59,597 (+37.7%), from €158,234 to €217,831
mainly Net result for the year (+€55,428) and Depreciation (+€47,443)
- Tangible fixed assets -€25,819
down €25,819 (-14.4%), from €179,191 to €153,372
of which Plant, machinery and equipment: -€27,209
- Stocks and contracts +€4,822
up €4,822 (+10.1%), from €47,961 to €52,783
- Reserves +€55,428
up €55,428 (+17.1%), from €324,959 to €380,387
- Trade debts -€8,956
down €8,956 (-37.8%), from €23,665 to €14,709
- Other debts -€4,497
down €4,497 (-100%), from €4,497 to €0
- Gross operating margin +€3,482
up €3,482 (+2.2%), from €161,783 to €165,265
- Financial charges -€2,120
down €2,120 (-77.4%), from €2,738 to €618
- Staff costs +€1,772
up €1,772 (+4.6%), from €38,878 to €40,650
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 | €396,136 | €433,256 | +€37,120 | +9.4% |
| Fixed assets | 21/28 | €179,266 | €153,447 | -€25,819 | -14.4% |
| Tangible fixed assets | 22/27 | €179,191 | €153,372 | -€25,819 | -14.4% |
| Land and buildings | 22 | €63,768 | €60,229 | -€3,539 | -5.5% |
| Plant, machinery and equipment | 23 | €48,724 | €21,515 | -€27,209 | -55.8% |
| Furniture and vehicles | 24 | €30,923 | €19,029 | -€11,894 | -38.5% |
| Other tangible fixed assets | 26 | €35,777 | €52,599 | +€16,822 | +47.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €216,870 | €279,810 | +€62,940 | +29.0% |
| Stocks and contracts in progress | 3 | €47,961 | €52,783 | +€4,822 | +10.1% |
| Stocks | 30/36 | €47,961 | €52,783 | +€4,822 | +10.1% |
| Amounts receivable within one year | 40/41 | €9,741 | €6,260 | -€3,480 | -35.7% |
| Trade receivables | 40 | €1,716 | €1,656 | -€60 | -3.5% |
| Other amounts receivable | 41 | €8,024 | €4,604 | -€3,420 | -42.6% |
| Cash at bank and in hand | 54/58 | €158,234 | €217,831 | +€59,597 | +37.7% |
| Deferred charges and accrued income | 490/1 | €935 | €2,936 | +€2,001 | +214% |
| Total equity and liabilities | 10/49 | €396,136 | €433,256 | +€37,120 | +9.4% |
| Equity | 10/15 | €351,300 | €406,729 | +€55,428 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €324,959 | €380,387 | +€55,428 | +17.1% |
| Distributable reserves | 133 | €324,959 | €380,387 | +€55,428 | +17.1% |
| Profit (loss) carried forward | 14 | €7,741 | €7,741 | = | 0.0% |
| Amounts payable | 17/49 | €44,836 | €26,528 | -€18,308 | -40.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,836 | €26,528 | -€18,308 | -40.8% |
| Current portion of amounts payable after more than one year | 42 | €3,444 | €0 | -€3,444 | -100% |
| Trade debts | 44 | €23,665 | €14,709 | -€8,956 | -37.8% |
| Suppliers | 440/4 | €23,665 | €14,709 | -€8,956 | -37.8% |
| Taxes, remuneration and social security | 45 | €13,231 | €11,819 | -€1,412 | -10.7% |
| Taxes | 450/3 | €9,039 | €7,613 | -€1,426 | -15.8% |
| Remuneration and social security | 454/9 | €4,191 | €4,206 | +€14 | +0.3% |
| Other amounts payable | 47/48 | €4,497 | €0 | -€4,497 | -100% |
| Remuneration, social security and pensions | 62 | €38,878 | €40,650 | +€1,772 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,907 | €47,443 | +€535 | +1.1% |
| Other operating charges | 640/8 | €1,440 | €1,313 | -€127 | -8.8% |
| Gross operating margin | 9900 | €161,783 | €165,265 | +€3,482 | +2.2% |
| Operating profit (loss) | 9901 | €74,558 | €75,859 | +€1,301 | +1.7% |
| Financial income | 75/76B | €3,414 | €2,302 | -€1,111 | -32.6% |
| Recurring financial income | 75 | €3,414 | €2,302 | -€1,111 | -32.6% |
| Financial charges | 65/66B | €2,738 | €618 | -€2,120 | -77.4% |
| Recurring financial charges | 65 | €2,738 | €618 | -€2,120 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €75,234 | €77,543 | +€2,310 | +3.1% |
| Income taxes | 67/77 | €21,179 | €22,115 | +€936 | +4.4% |
| Profit (loss) for the period | 9904 | €54,054 | €55,428 | +€1,374 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,054 | €55,428 | +€1,374 | +2.5% |
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 29 October 2026 via checked.be.