OPTIEK JACKERS: 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 JACKERS
Largest movements
- Cash +€35,814
up €35,814 (+52.8%), from €67,811 to €103,625
mainly Net result for the year (+€31,321) and Depreciation (+€15,281)
- Tangible fixed assets -€13,150
down €13,150 (-14.9%), from €88,454 to €75,304
of which Land and buildings: -€11,634
- Stocks and contracts +€6,827
up €6,827 (+10.9%), from €62,619 to €69,446
- Reserves +€31,321
up €31,321 (+20.4%), from €153,686 to €185,008
of which Distributable reserves: +€31,321
- Current portion of long-term debt -€6,250
no longer reported in 2025 (was €6,250)
- Trade debts +€3,651
up €3,651 (+17.8%), from €20,562 to €24,213
- Turnover +€35,408
up €35,408 (+11.5%), from €309,216 to €344,624
- Gross operating margin +€24,141
up €24,141 (+33.0%), from €73,130 to €97,272
- Purchases and services +€11,360
up €11,360 (+4.8%), from €238,482 to €249,842
- Staff costs +€9,761
up €9,761 (+37.7%), from €25,913 to €35,674
- Taxes +€4,229
up €4,229 (+50.8%), from €8,326 to €12,555
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 | €233,514 | €264,139 | +€30,624 | +13.1% |
| Fixed assets | 21/28 | €88,454 | €75,304 | -€13,150 | -14.9% |
| Tangible fixed assets | 22/27 | €88,454 | €75,304 | -€13,150 | -14.9% |
| Land and buildings | 22 | €81,413 | €69,779 | -€11,634 | -14.3% |
| Plant, machinery and equipment | 23 | €5,020 | €2,533 | -€2,487 | -49.5% |
| Furniture and vehicles | 24 | €2,021 | €2,992 | +€971 | +48.1% |
| Current assets | 29/58 | €145,060 | €188,834 | +€43,774 | +30.2% |
| Stocks and contracts in progress | 3 | €62,619 | €69,446 | +€6,827 | +10.9% |
| Stocks | 30/36 | €62,619 | €69,446 | +€6,827 | +10.9% |
| Amounts receivable within one year | 40/41 | €10,523 | €11,499 | +€976 | +9.3% |
| Trade receivables | 40 | €3,348 | €4,196 | +€848 | +25.3% |
| Other amounts receivable | 41 | €7,174 | €7,303 | +€129 | +1.8% |
| Cash at bank and in hand | 54/58 | €67,811 | €103,625 | +€35,814 | +52.8% |
| Deferred charges and accrued income | 490/1 | €4,108 | €4,265 | +€157 | +3.8% |
| Total equity and liabilities | 10/49 | €233,514 | €264,139 | +€30,624 | +13.1% |
| Equity | 10/15 | €197,417 | €228,739 | +€31,321 | +15.9% |
| Contributions | 10/11 | €70,987 | €70,987 | = | 0.0% |
| Reserves | 13 | €153,686 | €185,008 | +€31,321 | +20.4% |
| Tax-exempt reserves | 132 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €152,447 | €183,768 | +€31,321 | +20.5% |
| Profit (loss) carried forward | 14 | -€27,255 | -€27,255 | = | 0.0% |
| Amounts payable | 17/49 | €36,097 | €35,400 | -€697 | -1.9% |
| Amounts payable within one year | 42/48 | €36,012 | €35,237 | -€775 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | - | -€6,250 | |
| Trade debts | 44 | €20,562 | €24,213 | +€3,651 | +17.8% |
| Suppliers | 440/4 | €20,562 | €24,213 | +€3,651 | +17.8% |
| Advances received on contracts in progress | 46 | €2,677 | €4,008 | +€1,331 | +49.7% |
| Taxes, remuneration and social security | 45 | €5,922 | €7,015 | +€1,094 | +18.5% |
| Taxes | 450/3 | €4,380 | €7,015 | +€2,636 | +60.2% |
| Remuneration and social security | 454/9 | €1,542 | - | -€1,542 | |
| Other amounts payable | 47/48 | €601 | - | -€601 | |
| Accrued charges and deferred income | 492/3 | €85 | €163 | +€78 | +92.2% |
| Turnover | 70 | €309,216 | €344,624 | +€35,408 | +11.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €238,482 | €249,842 | +€11,360 | +4.8% |
| Remuneration, social security and pensions | 62 | €25,913 | €35,674 | +€9,761 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,618 | €15,281 | -€1,337 | -8.0% |
| Other operating charges | 640/8 | €1,396 | €1,438 | +€42 | +3.0% |
| Gross operating margin | 9900 | €73,130 | €97,272 | +€24,141 | +33.0% |
| Operating profit (loss) | 9901 | €29,204 | €44,879 | +€15,675 | +53.7% |
| Financial charges | 65/66B | €966 | €1,002 | +€36 | +3.7% |
| Recurring financial charges | 65 | €966 | €1,002 | +€36 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €28,237 | €43,877 | +€15,639 | +55.4% |
| Income taxes | 67/77 | €8,326 | €12,555 | +€4,229 | +50.8% |
| Profit (loss) for the period | 9904 | €19,912 | €31,321 | +€11,410 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,912 | €31,321 | +€11,410 | +57.3% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.