OPTIEK JUMA: 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 JUMA
Largest movements
- Cash -€219,829
down €219,829 (-59.4%), from €369,878 to €150,049
mainly Contributions, distributions and other (-€725,473) and Receivables within one year (-€161,449)
- Receivables within one year +€161,449
up €161,449 (+334%), from €48,329 to €209,778
of which Trade receivables: +€144,292
- Tangible fixed assets -€37,615
down €37,615 (-6.9%), from €542,421 to €504,806
of which Other tangible fixed assets: -€26,332
- Reserves -€478,491
down €478,491 (-64.3%), from €744,223 to €265,732
of which Distributable reserves: -€478,491
- Other debts +€336,626
up €336,626 (+22,687%), from €1,484 to €338,109
- Trade debts +€85,576
up €85,576 (+200%), from €42,726 to €128,302
- Debts after one year -€25,503
down €25,503 (-9.7%), from €264,131 to €238,629
- Current portion of long-term debt -€14,232
down €14,232 (-21.1%), from €67,413 to €53,181
- Gross operating margin -€102,280
down €102,280 (-18.4%), from €556,833 to €454,553
- Staff costs -€37,537
down €37,537 (-51.4%), from €72,989 to €35,451
- Taxes -€18,357
down €18,357 (-18.0%), from €101,881 to €83,524
- Depreciation +€9,987
up €9,987 (+16.1%), from €62,182 to €72,169
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 | €1,179,619 | €1,080,480 | -€99,139 | -8.4% |
| Fixed assets | 21/28 | €544,371 | €506,756 | -€37,615 | -6.9% |
| Tangible fixed assets | 22/27 | €542,421 | €504,806 | -€37,615 | -6.9% |
| Land and buildings | 22 | €300,000 | €300,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,660 | €5,711 | -€8,949 | -61.0% |
| Furniture and vehicles | 24 | €111,636 | €109,301 | -€2,334 | -2.1% |
| Other tangible fixed assets | 26 | €116,126 | €89,794 | -€26,332 | -22.7% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €635,248 | €573,723 | -€61,525 | -9.7% |
| Stocks and contracts in progress | 3 | €216,114 | €211,325 | -€4,789 | -2.2% |
| Stocks | 30/36 | €216,114 | €211,325 | -€4,789 | -2.2% |
| Amounts receivable within one year | 40/41 | €48,329 | €209,778 | +€161,449 | +334% |
| Trade receivables | 40 | €20,316 | €164,609 | +€144,292 | +710% |
| Other amounts receivable | 41 | €28,012 | €45,169 | +€17,157 | +61.2% |
| Cash at bank and in hand | 54/58 | €369,878 | €150,049 | -€219,829 | -59.4% |
| Deferred charges and accrued income | 490/1 | €927 | €2,571 | +€1,644 | +177% |
| Total equity and liabilities | 10/49 | €1,179,619 | €1,080,480 | -€99,139 | -8.4% |
| Equity | 10/15 | €774,223 | €295,732 | -€478,491 | -61.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €744,223 | €265,732 | -€478,491 | -64.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €725,473 | €246,982 | -€478,491 | -66.0% |
| Amounts payable | 17/49 | €405,396 | €784,747 | +€379,352 | +93.6% |
| Amounts payable after more than one year | 17 | €264,131 | €238,629 | -€25,503 | -9.7% |
| Financial debts | 170/4 | €264,131 | €238,629 | -€25,503 | -9.7% |
| Amounts payable within one year | 42/48 | €141,264 | €546,119 | +€404,854 | +287% |
| Current portion of amounts payable after more than one year | 42 | €67,413 | €53,181 | -€14,232 | -21.1% |
| Trade debts | 44 | €42,726 | €128,302 | +€85,576 | +200% |
| Suppliers | 440/4 | €42,726 | €128,302 | +€85,576 | +200% |
| Taxes, remuneration and social security | 45 | €29,641 | €26,526 | -€3,115 | -10.5% |
| Taxes | 450/3 | €12,683 | €17,639 | +€4,956 | +39.1% |
| Remuneration and social security | 454/9 | €16,958 | €8,887 | -€8,071 | -47.6% |
| Other amounts payable | 47/48 | €1,484 | €338,109 | +€336,626 | +22,687% |
| Remuneration, social security and pensions | 62 | €72,989 | €35,451 | -€37,537 | -51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,182 | €72,169 | +€9,987 | +16.1% |
| Other operating charges | 640/8 | €5,813 | €9,417 | +€3,604 | +62.0% |
| Gross operating margin | 9900 | €556,833 | €454,553 | -€102,280 | -18.4% |
| Operating profit (loss) | 9901 | €415,850 | €337,516 | -€78,333 | -18.8% |
| Financial income | 75/76B | €2,522 | €3 | -€2,519 | -99.9% |
| Recurring financial income | 75 | €2,522 | €3 | -€2,519 | -99.9% |
| Financial charges | 65/66B | €7,781 | €7,013 | -€768 | -9.9% |
| Recurring financial charges | 65 | €7,781 | €7,013 | -€768 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €410,591 | €330,506 | -€80,085 | -19.5% |
| Income taxes | 67/77 | €101,881 | €83,524 | -€18,357 | -18.0% |
| Profit (loss) for the period | 9904 | €308,710 | €246,982 | -€61,728 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €308,710 | €246,982 | -€61,728 | -20.0% |
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 23 October 2026 via checked.be.