OPTIEK JACQUES: 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 JACQUES
Largest movements
- Cash +€57,224
up €57,224 (+32.6%), from €175,270 to €232,494
mainly Net result for the year (+€84,155) and Other debts (+€49,875)
- Current investments +€11,883
up €11,883 (+14.5%), from €82,000 to €93,883
- Tangible fixed assets +€9,664
up €9,664 (+77.3%), from €12,501 to €22,166
of which Plant, machinery and equipment: +€12,153
- Other debts +€49,875
up €49,875 (+222%), from €22,459 to €72,334
- Reserves +€25,824
up €25,824 (+5.7%), from €452,739 to €478,563
of which Distributable reserves: +€25,824
- Tax, wage and social debts +€10,397
up €10,397 (+205%), from €5,074 to €15,471
of which Taxes: +€7,397
- Trade debts -€7,640
down €7,640 (-36.2%), from €21,130 to €13,490
- Write-downs -€22,592
down €22,592 (-84.0%), from €26,890 to €4,298
- Financial income +€9,838
up €9,838 (+276%), from €3,559 to €13,397
- Taxes +€7,676
up €7,676 (+30.3%), from €25,363 to €33,039
- Depreciation +€3,568
up €3,568 (+52.7%), from €6,767 to €10,336
- Gross operating margin -€3,032
down €3,032 (-2.4%), from €127,301 to €124,269
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 | €520,302 | €598,757 | +€78,456 | +15.1% |
| Fixed assets | 21/28 | €12,695 | €22,359 | +€9,664 | +76.1% |
| Tangible fixed assets | 22/27 | €12,501 | €22,166 | +€9,664 | +77.3% |
| Plant, machinery and equipment | 23 | €5,280 | €17,433 | +€12,153 | +230% |
| Furniture and vehicles | 24 | €2,261 | €704 | -€1,557 | -68.9% |
| Other tangible fixed assets | 26 | €4,960 | €4,028 | -€932 | -18.8% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €507,607 | €576,398 | +€68,791 | +13.6% |
| Amounts receivable after more than one year | 29 | €176,000 | €176,000 | = | 0.0% |
| Other amounts receivable | 291 | €176,000 | €176,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €69,460 | €65,556 | -€3,904 | -5.6% |
| Stocks | 30/36 | €69,460 | €65,556 | -€3,904 | -5.6% |
| Amounts receivable within one year | 40/41 | €2,919 | €2,355 | -€565 | -19.3% |
| Trade receivables | 40 | €2,440 | €1,963 | -€477 | -19.5% |
| Other amounts receivable | 41 | €480 | €392 | -€88 | -18.3% |
| Current investments | 50/53 | €82,000 | €93,883 | +€11,883 | +14.5% |
| Cash at bank and in hand | 54/58 | €175,270 | €232,494 | +€57,224 | +32.6% |
| Deferred charges and accrued income | 490/1 | €1,957 | €6,110 | +€4,153 | +212% |
| Total equity and liabilities | 10/49 | €520,302 | €598,757 | +€78,456 | +15.1% |
| Equity | 10/15 | €471,639 | €497,463 | +€25,824 | +5.5% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €452,739 | €478,563 | +€25,824 | +5.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €452,739 | €478,563 | +€25,824 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,663 | €101,295 | +€52,632 | +108% |
| Amounts payable within one year | 42/48 | €48,663 | €101,295 | +€52,632 | +108% |
| Trade debts | 44 | €21,130 | €13,490 | -€7,640 | -36.2% |
| Suppliers | 440/4 | €21,130 | €13,490 | -€7,640 | -36.2% |
| Taxes, remuneration and social security | 45 | €5,074 | €15,471 | +€10,397 | +205% |
| Taxes | 450/3 | €5,074 | €12,471 | +€7,397 | +146% |
| Remuneration and social security | 454/9 | €0 | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €22,459 | €72,334 | +€49,875 | +222% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,767 | €10,336 | +€3,568 | +52.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,890 | €4,298 | -€22,592 | -84.0% |
| Other operating charges | 640/8 | €925 | €3,252 | +€2,327 | +252% |
| Non-recurring operating charges | 66A | €659 | €0 | -€659 | -100% |
| Gross operating margin | 9900 | €127,301 | €124,269 | -€3,032 | -2.4% |
| Operating profit (loss) | 9901 | €92,060 | €106,384 | +€14,325 | +15.6% |
| Financial income | 75/76B | €3,559 | €13,397 | +€9,838 | +276% |
| Recurring financial income | 75 | €3,559 | €13,397 | +€9,838 | +276% |
| Financial charges | 65/66B | €3,607 | €2,588 | -€1,019 | -28.3% |
| Recurring financial charges | 65 | €3,607 | €2,588 | -€1,019 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €92,012 | €117,193 | +€25,182 | +27.4% |
| Income taxes | 67/77 | €25,363 | €33,039 | +€7,676 | +30.3% |
| Profit (loss) for the period | 9904 | €66,649 | €84,155 | +€17,506 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,649 | €84,155 | +€17,506 | +26.3% |
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 13 October 2026 via checked.be.