Optiek M. Roos: what changed
What changed
Optiek M. Roos
filed annual accounts (NBB)
Net result for the year
€2,804
2024 · €3,021-€217
Equity
€437,419
2024 · €434,615+€2,804
Cash
€13,682
2024 · €14,708-€1,026
Balance sheet total
€712,932
2024 · €729,558-€16,626
Largest movements
Assets
- Tangible fixed assets -€21,600
down €21,600 (-3.0%), from €714,589 to €692,989
Equity and liabilities
- Other debts -€16,756
down €16,756 (-8.6%), from €194,147 to €177,391
- Profit (loss) carried forward +€9,078
up €9,078 (+5.9%), from -€153,255 to -€144,177
Income statement
- Gross operating margin +€1,770
up €1,770 (+7.1%), from €25,092 to €26,862
- Other operating charges +€1,671
up €1,671 (+42.1%), from €3,972 to €5,643
- Depreciation +€312
up €312 (+1.5%), from €21,288 to €21,600
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.
Result 2024
€3,021
Gross operating margin
+€1,770
Depreciation
-€312
Other operating charges
-€1,671
Financial charges
-€6
Result 2025
€2,804
raises the resultlowers the result
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.
From operations
-€1,026
Investment
€0
Financing
€0
Cash 2024
€14,708
From operations (derived)
-€1,026
Net result for the year
+€2,804
Depreciation
+€21,600
Receivables within one year
-€6,000
Provisions
-€3,231
Trade debts
+€113
Advances received
+€444
Other debts
-€16,756
Cash 2025
€13,682
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €729,558 | €712,932 | -€16,626 | -2.3% |
| Fixed assets | 21/28 | €714,589 | €692,989 | -€21,600 | -3.0% |
| Tangible fixed assets | 22/27 | €714,589 | €692,989 | -€21,600 | -3.0% |
| Land and buildings | 22 | €714,589 | €692,989 | -€21,600 | -3.0% |
| Current assets | 29/58 | €14,969 | €19,942 | +€4,974 | +33.2% |
| Amounts receivable within one year | 40/41 | €261 | €6,260 | +€6,000 | +2,303% |
| Other amounts receivable | 41 | €261 | €6,260 | +€6,000 | +2,303% |
| Cash at bank and in hand | 54/58 | €14,708 | €13,682 | -€1,026 | -7.0% |
| Total equity and liabilities | 10/49 | €729,558 | €712,932 | -€16,626 | -2.3% |
| Equity | 10/15 | €434,615 | €437,419 | +€2,804 | +0.6% |
| Contributions | 10/11 | €429,125 | €429,125 | = | 0.0% |
| Reserves | 13 | €158,745 | €152,471 | -€6,275 | -4.0% |
| Tax-exempt reserves | 132 | €155,969 | €149,694 | -€6,275 | -4.0% |
| Distributable reserves | 133 | €2,776 | €2,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,255 | -€144,177 | +€9,078 | +5.9% |
| Provisions and deferred taxes | 16 | €80,312 | €77,081 | -€3,231 | -4.0% |
| Deferred taxes | 168 | €80,312 | €77,081 | -€3,231 | -4.0% |
| Amounts payable | 17/49 | €214,631 | €198,432 | -€16,199 | -7.5% |
| Amounts payable within one year | 42/48 | €214,631 | €198,432 | -€16,199 | -7.5% |
| Trade debts | 44 | - | €113 | +€113 | |
| Suppliers | 440/4 | - | €113 | +€113 | |
| Advances received on contracts in progress | 46 | €20,484 | €20,928 | +€444 | +2.2% |
| Other amounts payable | 47/48 | €194,147 | €177,391 | -€16,756 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,288 | €21,600 | +€312 | +1.5% |
| Other operating charges | 640/8 | €3,972 | €5,643 | +€1,671 | +42.1% |
| Gross operating margin | 9900 | €25,092 | €26,862 | +€1,770 | +7.1% |
| Operating profit (loss) | 9901 | -€168 | -€380 | -€212 | -126% |
| Financial charges | 65/66B | €42 | €48 | +€6 | +13.1% |
| Recurring financial charges | 65 | €42 | €48 | +€6 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | -€210 | -€427 | -€217 | -103% |
| Transfer from deferred taxes | 780 | €3,231 | €3,231 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,021 | €2,804 | -€217 | -7.2% |
| Transfer from tax-exempt reserves | 789 | €6,275 | €6,275 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,296 | €9,078 | -€217 | -2.3% |
Next steps
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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 7 November 2026 via checked.be.