OPTIEK LEEN: what changed
OPTIEK LEEN
Largest movements
- Cash +€84,995
up €84,995 (+249%), from €34,110 to €119,105
mainly Other debts (+€202,523) and Depreciation (+€67,329)
- Tangible fixed assets -€55,683
down €55,683 (-15.0%), from €370,384 to €314,702
of which Land and buildings: -€40,967
- Receivables within one year -€17,317
down €17,317 (-62.6%), from €27,670 to €10,353
- Intangible fixed assets -€8,571
down €8,571 (-42.1%), from €20,360 to €11,789
- Other debts +€202,523
up €202,523 (+97.9%), from €206,848 to €409,371
- Reserves -€164,490
down €164,490 (-78.2%), from €210,296 to €45,805
- Debts after one year -€22,271
down €22,271 (-66.4%), from €33,538 to €11,267
- Staff costs +€23,070
up €23,070 (+36.3%), from €63,525 to €86,595
- Depreciation -€17,078
down €17,078 (-20.2%), from €84,407 to €67,329
- Gross operating margin -€13,643
down €13,643 (-6.1%), from €224,970 to €211,326
- Financial charges -€3,406
down €3,406 (-22.5%), from €15,130 to €11,724
- Taxes -€2,843
down €2,843 (-22.7%), from €12,541 to €9,698
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €589,618 | €596,407 | +€6,789 | +1.2% |
| Fixed assets | 21/28 | €393,745 | €326,490 | -€67,254 | -17.1% |
| Intangible fixed assets | 21 | €20,360 | €11,789 | -€8,571 | -42.1% |
| Tangible fixed assets | 22/27 | €370,384 | €314,702 | -€55,683 | -15.0% |
| Land and buildings | 22 | €299,053 | €258,086 | -€40,967 | -13.7% |
| Plant, machinery and equipment | 23 | €1,266 | €3,031 | +€1,765 | +139% |
| Furniture and vehicles | 24 | €70,066 | €53,586 | -€16,480 | -23.5% |
| Financial fixed assets | 28 | €3,000 | - | -€3,000 | |
| Current assets | 29/58 | €195,873 | €269,916 | +€74,043 | +37.8% |
| Stocks and contracts in progress | 3 | €74,094 | €79,469 | +€5,375 | +7.3% |
| Stocks | 30/36 | €74,094 | €79,469 | +€5,375 | +7.3% |
| Amounts receivable within one year | 40/41 | €27,670 | €10,353 | -€17,317 | -62.6% |
| Other amounts receivable | 41 | €27,670 | €10,353 | -€17,317 | -62.6% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,110 | €119,105 | +€84,995 | +249% |
| Deferred charges and accrued income | 490/1 | - | €990 | +€990 | |
| Total equity and liabilities | 10/49 | €589,618 | €596,407 | +€6,789 | +1.2% |
| Equity | 10/15 | €260,296 | €95,805 | -€164,490 | -63.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €210,296 | €45,805 | -€164,490 | -78.2% |
| Distributable reserves | 133 | €210,296 | €45,805 | -€164,490 | -78.2% |
| Amounts payable | 17/49 | €329,322 | €500,602 | +€171,279 | +52.0% |
| Amounts payable after more than one year | 17 | €33,538 | €11,267 | -€22,271 | -66.4% |
| Financial debts | 170/4 | €33,538 | €11,267 | -€22,271 | -66.4% |
| Amounts payable within one year | 42/48 | €295,784 | €489,335 | +€193,551 | +65.4% |
| Current portion of amounts payable after more than one year | 42 | €21,926 | €22,271 | +€345 | +1.6% |
| Trade debts | 44 | €35,694 | €30,925 | -€4,769 | -13.4% |
| Suppliers | 440/4 | €35,694 | €30,925 | -€4,769 | -13.4% |
| Taxes, remuneration and social security | 45 | €31,316 | €26,768 | -€4,549 | -14.5% |
| Taxes | 450/3 | €24,991 | €19,358 | -€5,633 | -22.5% |
| Remuneration and social security | 454/9 | €6,325 | €7,410 | +€1,084 | +17.1% |
| Other amounts payable | 47/48 | €206,848 | €409,371 | +€202,523 | +97.9% |
| Remuneration, social security and pensions | 62 | €63,525 | €86,595 | +€23,070 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,407 | €67,329 | -€17,078 | -20.2% |
| Other operating charges | 640/8 | €1,255 | €1,160 | -€95 | -7.6% |
| Gross operating margin | 9900 | €224,970 | €211,326 | -€13,643 | -6.1% |
| Operating profit (loss) | 9901 | €75,784 | €56,242 | -€19,541 | -25.8% |
| Financial charges | 65/66B | €15,130 | €11,724 | -€3,406 | -22.5% |
| Recurring financial charges | 65 | €15,130 | €11,724 | -€3,406 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €60,654 | €44,518 | -€16,135 | -26.6% |
| Income taxes | 67/77 | €12,541 | €9,698 | -€2,843 | -22.7% |
| Profit (loss) for the period | 9904 | €48,113 | €34,820 | -€13,292 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,113 | €34,820 | -€13,292 | -27.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.