OPTIEK JORY: 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 JORY
Largest movements
- Cash +€52,053
up €52,053 (+52.1%), from €99,835 to €151,888
mainly Tax, wage and social debts (+€14,168) and Depreciation (+€13,201)
- Tangible fixed assets -€13,201
down €13,201 (-21.5%), from €61,452 to €48,251
- Receivables within one year -€11,820
no longer reported in 2025 (was €11,820)
- Stocks and contracts -€5,727
down €5,727 (-8.9%), from €64,332 to €58,605
- Tax, wage and social debts +€14,168
up €14,168 (+222%), from €6,382 to €20,551
of which Remuneration and social security: +€16,421
- Reserves +€9,942
up €9,942 (+5.0%), from €199,878 to €209,820
of which Distributable reserves: +€9,942
- Write-downs +€3,738
up €3,738, from -€1,745 to €1,994
- Gross operating margin +€3,657
up €3,657 (+16.4%), from €22,262 to €25,919
- Taxes +€1,426
up €1,426 (+148%), from €964 to €2,389
- Financial income -€730
down €730 (-97.1%), from €752 to €22
- Other operating charges -€260
down €260 (-51.6%), from €504 to €244
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 | €238,142 | €259,143 | +€21,001 | +8.8% |
| Fixed assets | 21/28 | €61,452 | €48,251 | -€13,201 | -21.5% |
| Tangible fixed assets | 22/27 | €61,452 | €48,251 | -€13,201 | -21.5% |
| Plant, machinery and equipment | 23 | €61,452 | €48,251 | -€13,201 | -21.5% |
| Current assets | 29/58 | €176,690 | €210,893 | +€34,202 | +19.4% |
| Stocks and contracts in progress | 3 | €64,332 | €58,605 | -€5,727 | -8.9% |
| Stocks | 30/36 | €64,332 | €58,605 | -€5,727 | -8.9% |
| Amounts receivable within one year | 40/41 | €11,820 | - | -€11,820 | |
| Other amounts receivable | 41 | €11,820 | - | -€11,820 | |
| Cash at bank and in hand | 54/58 | €99,835 | €151,888 | +€52,053 | +52.1% |
| Deferred charges and accrued income | 490/1 | €703 | €400 | -€304 | -43.2% |
| Total equity and liabilities | 10/49 | €238,142 | €259,143 | +€21,001 | +8.8% |
| Equity | 10/15 | €228,412 | €236,388 | +€7,975 | +3.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €199,878 | €209,820 | +€9,942 | +5.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €198,019 | €207,961 | +€9,942 | +5.0% |
| Profit (loss) carried forward | 14 | €9,942 | €7,975 | -€1,967 | -19.8% |
| Amounts payable | 17/49 | €9,730 | €22,756 | +€13,026 | +134% |
| Amounts payable within one year | 42/48 | €9,730 | €22,756 | +€13,026 | +134% |
| Trade debts | 44 | €3,348 | €2,205 | -€1,143 | -34.1% |
| Suppliers | 440/4 | €3,348 | €2,205 | -€1,143 | -34.1% |
| Taxes, remuneration and social security | 45 | €6,382 | €20,551 | +€14,168 | +222% |
| Taxes | 450/3 | €6,382 | €4,130 | -€2,252 | -35.3% |
| Remuneration and social security | 454/9 | - | €16,421 | +€16,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,201 | €13,201 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,745 | €1,994 | +€3,738 | |
| Other operating charges | 640/8 | €504 | €244 | -€260 | -51.6% |
| Gross operating margin | 9900 | €22,262 | €25,919 | +€3,657 | +16.4% |
| Operating profit (loss) | 9901 | €10,301 | €10,480 | +€178 | +1.7% |
| Financial income | 75/76B | €752 | €22 | -€730 | -97.1% |
| Recurring financial income | 75 | €752 | €22 | -€730 | -97.1% |
| Financial charges | 65/66B | €147 | €137 | -€10 | -7.0% |
| Recurring financial charges | 65 | €147 | €137 | -€10 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €10,906 | €10,365 | -€541 | -5.0% |
| Income taxes | 67/77 | €964 | €2,389 | +€1,426 | +148% |
| Profit (loss) for the period | 9904 | €9,942 | €7,975 | -€1,967 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,942 | €7,975 | -€1,967 | -19.8% |
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 27 October 2026 via checked.be.