OPTIEK HONS: 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 HONS
Largest movements
- Tangible fixed assets -€38,720
down €38,720 (-9.3%), from €417,368 to €378,649
of which Furniture and vehicles: -€19,844
- Stocks and contracts +€22,315
up €22,315 (+28.4%), from €78,583 to €100,898
- Cash +€17,719
up €17,719 (+17.2%), from €103,168 to €120,887
mainly Other debts (+€190,331) and Net result for the year (+€55,434)
- Other debts +€190,331
up €190,331 (+1,529%), from €12,451 to €202,782
- Profit (loss) carried forward -€144,566
down €144,566 (-68.5%), from €210,978 to €66,412
- Debts after one year -€28,877
down €28,877 (-10.0%), from €287,851 to €258,973
- Trade debts -€11,831
down €11,831 (-25.8%), from €45,770 to €33,939
- Gross operating margin +€23,251
up €23,251 (+20.8%), from €111,613 to €134,864
- Depreciation +€4,822
up €4,822 (+11.0%), from €43,696 to €48,518
- Taxes +€4,220
up €4,220 (+34.4%), from €12,275 to €16,495
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 | €613,440 | €613,271 | -€169 | 0.0% |
| Fixed assets | 21/28 | €421,257 | €380,391 | -€40,866 | -9.7% |
| Intangible fixed assets | 21 | €3,889 | €1,742 | -€2,146 | -55.2% |
| Tangible fixed assets | 22/27 | €417,368 | €378,649 | -€38,720 | -9.3% |
| Land and buildings | 22 | €291,302 | €278,191 | -€13,111 | -4.5% |
| Plant, machinery and equipment | 23 | €38,551 | €32,786 | -€5,765 | -15.0% |
| Furniture and vehicles | 24 | €87,515 | €67,672 | -€19,844 | -22.7% |
| Current assets | 29/58 | €192,183 | €232,880 | +€40,697 | +21.2% |
| Stocks and contracts in progress | 3 | €78,583 | €100,898 | +€22,315 | +28.4% |
| Stocks | 30/36 | €78,583 | €100,898 | +€22,315 | +28.4% |
| Amounts receivable within one year | 40/41 | €2,221 | €8 | -€2,213 | -99.6% |
| Trade receivables | 40 | €2,221 | €0 | -€2,221 | -100% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €103,168 | €120,887 | +€17,719 | +17.2% |
| Deferred charges and accrued income | 490/1 | €8,210 | €11,086 | +€2,876 | +35.0% |
| Total equity and liabilities | 10/49 | €613,440 | €613,271 | -€169 | 0.0% |
| Equity | 10/15 | €215,978 | €71,412 | -€144,566 | -66.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,978 | €66,412 | -€144,566 | -68.5% |
| Amounts payable | 17/49 | €397,461 | €541,859 | +€144,398 | +36.3% |
| Amounts payable after more than one year | 17 | €287,851 | €258,973 | -€28,877 | -10.0% |
| Financial debts | 170/4 | €287,851 | €258,973 | -€28,877 | -10.0% |
| Amounts payable within one year | 42/48 | €109,611 | €282,886 | +€173,275 | +158% |
| Current portion of amounts payable after more than one year | 42 | €37,977 | €37,179 | -€798 | -2.1% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €45,770 | €33,939 | -€11,831 | -25.8% |
| Suppliers | 440/4 | €45,770 | €33,939 | -€11,831 | -25.8% |
| Taxes, remuneration and social security | 45 | €13,411 | €8,983 | -€4,428 | -33.0% |
| Taxes | 450/3 | €10,253 | €5,807 | -€4,446 | -43.4% |
| Remuneration and social security | 454/9 | €3,158 | €3,176 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €12,451 | €202,782 | +€190,331 | +1,529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,696 | €48,518 | +€4,822 | +11.0% |
| Other operating charges | 640/8 | €2,155 | €2,781 | +€626 | +29.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €111,613 | €134,864 | +€23,251 | +20.8% |
| Operating profit (loss) | 9901 | €65,762 | €83,565 | +€17,803 | +27.1% |
| Financial income | 75/76B | €1,490 | €1,954 | +€465 | +31.2% |
| Recurring financial income | 75 | €1,490 | €1,954 | +€465 | +31.2% |
| Financial charges | 65/66B | €12,651 | €13,590 | +€939 | +7.4% |
| Recurring financial charges | 65 | €12,651 | €13,590 | +€939 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €54,601 | €71,929 | +€17,328 | +31.7% |
| Income taxes | 67/77 | €12,275 | €16,495 | +€4,220 | +34.4% |
| Profit (loss) for the period | 9904 | €42,326 | €55,434 | +€13,108 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,326 | €55,434 | +€13,108 | +31.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.