OPTIEK KATRIEN: 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 KATRIEN
Largest movements
- Cash +€83,780
up €83,780 (+9.4%), from €893,633 to €977,413
mainly Other debts (+€273,020) and Net result for the year (+€187,212)
- Deferred charges and accrued income -€11,058
down €11,058 (-87.8%), from €12,592 to €1,534
- Other debts +€273,020
up €273,020 (+287%), from €95,000 to €368,020
- Reserves -€205,000
down €205,000 (-27.3%), from €751,860 to €546,860
of which Distributable reserves: -€205,000
- Trade debts +€12,507
up €12,507 (+55.1%), from €22,716 to €35,223
- Gross operating margin +€46,413
up €46,413 (+19.5%), from €238,036 to €284,449
- Taxes +€6,939
up €6,939 (+10.6%), from €65,179 to €72,118
- Financial income -€4,646
down €4,646 (-45.2%), from €10,289 to €5,643
- Staff costs -€3,795
down €3,795 (-15.6%), from €24,341 to €20,546
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 | €970,037 | €1,043,799 | +€73,762 | +7.6% |
| Fixed assets | 21/28 | €9,871 | €14,665 | +€4,795 | +48.6% |
| Intangible fixed assets | 21 | - | €5,497 | +€5,497 | |
| Tangible fixed assets | 22/27 | €9,821 | €9,118 | -€702 | -7.2% |
| Land and buildings | 22 | €2,323 | €2,068 | -€255 | -11.0% |
| Plant, machinery and equipment | 23 | €6,426 | €6,388 | -€38 | -0.6% |
| Furniture and vehicles | 24 | €1,072 | €662 | -€410 | -38.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €960,167 | €1,029,134 | +€68,967 | +7.2% |
| Stocks and contracts in progress | 3 | €25,341 | €25,189 | -€152 | -0.6% |
| Stocks | 30/36 | €25,341 | €25,189 | -€152 | -0.6% |
| Amounts receivable within one year | 40/41 | €28,601 | €24,998 | -€3,603 | -12.6% |
| Trade receivables | 40 | €1,150 | - | -€1,150 | |
| Other amounts receivable | 41 | €27,451 | €24,998 | -€2,453 | -8.9% |
| Cash at bank and in hand | 54/58 | €893,633 | €977,413 | +€83,780 | +9.4% |
| Deferred charges and accrued income | 490/1 | €12,592 | €1,534 | -€11,058 | -87.8% |
| Total equity and liabilities | 10/49 | €970,037 | €1,043,799 | +€73,762 | +7.6% |
| Equity | 10/15 | €782,879 | €578,091 | -€204,788 | -26.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €751,860 | €546,860 | -€205,000 | -27.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €750,000 | €545,000 | -€205,000 | -27.3% |
| Profit (loss) carried forward | 14 | €18,519 | €18,731 | +€212 | +1.1% |
| Amounts payable | 17/49 | €187,159 | €465,708 | +€278,549 | +149% |
| Amounts payable within one year | 42/48 | €187,159 | €465,708 | +€278,549 | +149% |
| Trade debts | 44 | €22,716 | €35,223 | +€12,507 | +55.1% |
| Suppliers | 440/4 | €22,716 | €35,223 | +€12,507 | +55.1% |
| Advances received on contracts in progress | 46 | €17,029 | €8,001 | -€9,028 | -53.0% |
| Taxes, remuneration and social security | 45 | €52,414 | €54,464 | +€2,050 | +3.9% |
| Taxes | 450/3 | €44,421 | €52,669 | +€8,247 | +18.6% |
| Remuneration and social security | 454/9 | €7,993 | €1,796 | -€6,197 | -77.5% |
| Other amounts payable | 47/48 | €95,000 | €368,020 | +€273,020 | +287% |
| Remuneration, social security and pensions | 62 | €24,341 | €20,546 | -€3,795 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,146 | €2,055 | +€910 | +79.4% |
| Other operating charges | 640/8 | €4,742 | €5,308 | +€566 | +11.9% |
| Gross operating margin | 9900 | €238,036 | €284,449 | +€46,413 | +19.5% |
| Operating profit (loss) | 9901 | €207,808 | €256,540 | +€48,732 | +23.5% |
| Financial income | 75/76B | €10,289 | €5,643 | -€4,646 | -45.2% |
| Recurring financial income | 75 | €10,289 | €5,643 | -€4,646 | -45.2% |
| Financial charges | 65/66B | €4,156 | €2,853 | -€1,303 | -31.3% |
| Recurring financial charges | 65 | €4,156 | €2,853 | -€1,303 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €213,941 | €259,330 | +€45,389 | +21.2% |
| Income taxes | 67/77 | €65,179 | €72,118 | +€6,939 | +10.6% |
| Profit (loss) for the period | 9904 | €148,762 | €187,212 | +€38,451 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €148,762 | €187,212 | +€38,451 | +25.8% |
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 18 October 2026 via checked.be.