Optiek Nijs: 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 Nijs
Largest movements
- Tangible fixed assets -€35,286
down €35,286 (-11.3%), from €313,177 to €277,891
- Stocks and contracts +€18,063
up €18,063 (+6.2%), from €291,293 to €309,356
- Receivables within one year +€15,282
up €15,282 (+198%), from €7,706 to €22,988
of which Other amounts receivable: +€16,228
- Reserves +€38,023
up €38,023 (+16.5%), from €230,156 to €268,179
of which Distributable reserves: +€38,023
- Other debts -€27,737
down €27,737 (-87.7%), from €31,610 to €3,873
- Short-term financial debts -€14,024
down €14,024 (-18.4%), from €76,313 to €62,289
- Debts after one year -€12,334
down €12,334 (-6.5%), from €188,713 to €176,379
- Profit (loss) carried forward +€10,460
no longer reported in 2025 (was -€10,460)
- Gross operating margin +€34,920
up €34,920 (+29.6%), from €118,067 to €152,987
- Taxes +€15,669
up €15,669 (+483%), from €3,246 to €18,914
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 | €614,157 | €618,662 | +€4,505 | +0.7% |
| Fixed assets | 21/28 | €313,302 | €278,059 | -€35,243 | -11.2% |
| Tangible fixed assets | 22/27 | €313,177 | €277,891 | -€35,286 | -11.3% |
| Land and buildings | 22 | €257,673 | €241,401 | -€16,272 | -6.3% |
| Plant, machinery and equipment | 23 | €48,314 | €30,935 | -€17,379 | -36.0% |
| Furniture and vehicles | 24 | €7,190 | €5,555 | -€1,635 | -22.7% |
| Financial fixed assets | 28 | €125 | €168 | +€43 | +34.7% |
| Current assets | 29/58 | €300,856 | €340,604 | +€39,748 | +13.2% |
| Stocks and contracts in progress | 3 | €291,293 | €309,356 | +€18,063 | +6.2% |
| Stocks | 30/36 | €291,293 | €309,356 | +€18,063 | +6.2% |
| Amounts receivable within one year | 40/41 | €7,706 | €22,988 | +€15,282 | +198% |
| Trade receivables | 40 | €7,706 | €6,760 | -€946 | -12.3% |
| Other amounts receivable | 41 | - | €16,228 | +€16,228 | |
| Cash at bank and in hand | 54/58 | - | €1,000 | +€1,000 | |
| Deferred charges and accrued income | 490/1 | €1,856 | €7,260 | +€5,403 | +291% |
| Total equity and liabilities | 10/49 | €614,157 | €618,662 | +€4,505 | +0.7% |
| Equity | 10/15 | €238,296 | €286,779 | +€48,483 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,156 | €268,179 | +€38,023 | +16.5% |
| 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 | €228,296 | €266,319 | +€38,023 | +16.7% |
| Profit (loss) carried forward | 14 | -€10,460 | - | +€10,460 | |
| Amounts payable | 17/49 | €375,861 | €331,884 | -€43,978 | -11.7% |
| Amounts payable after more than one year | 17 | €188,713 | €176,379 | -€12,334 | -6.5% |
| Financial debts | 170/4 | €188,713 | €176,379 | -€12,334 | -6.5% |
| Amounts payable within one year | 42/48 | €187,149 | €151,006 | -€36,143 | -19.3% |
| Current portion of amounts payable after more than one year | 42 | €29,674 | €38,185 | +€8,511 | +28.7% |
| Financial debts | 43 | €76,313 | €62,289 | -€14,024 | -18.4% |
| Credit institutions | 430/8 | €76,313 | €62,289 | -€14,024 | -18.4% |
| Trade debts | 44 | €25,783 | €17,454 | -€8,329 | -32.3% |
| Suppliers | 440/4 | €25,783 | €17,454 | -€8,329 | -32.3% |
| Taxes, remuneration and social security | 45 | €23,769 | €29,205 | +€5,436 | +22.9% |
| Taxes | 450/3 | €18,767 | €23,915 | +€5,149 | +27.4% |
| Remuneration and social security | 454/9 | €5,002 | €5,290 | +€288 | +5.8% |
| Other amounts payable | 47/48 | €31,610 | €3,873 | -€27,737 | -87.7% |
| Accrued charges and deferred income | 492/3 | - | €4,499 | +€4,499 | |
| Remuneration, social security and pensions | 62 | €32,966 | €34,323 | +€1,357 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,390 | €36,293 | -€1,097 | -2.9% |
| Other operating charges | 640/8 | €1,492 | €1,964 | +€472 | +31.6% |
| Gross operating margin | 9900 | €118,067 | €152,987 | +€34,920 | +29.6% |
| Operating profit (loss) | 9901 | €46,220 | €80,407 | +€34,188 | +74.0% |
| Financial income | 75/76B | €90 | €46 | -€43 | -48.3% |
| Recurring financial income | 75 | €90 | €46 | -€43 | -48.3% |
| Financial charges | 65/66B | €13,168 | €13,057 | -€111 | -0.8% |
| Recurring financial charges | 65 | €13,110 | €13,057 | -€53 | -0.4% |
| Non-recurring financial charges | 66B | €58 | - | -€58 | |
| Profit (loss) for the period before taxes | 9903 | €33,141 | €67,397 | +€34,256 | +103% |
| Income taxes | 67/77 | €3,246 | €18,914 | +€15,669 | +483% |
| Profit (loss) for the period | 9904 | €29,896 | €48,483 | +€18,587 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,896 | €48,483 | +€18,587 | +62.2% |
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 31 October 2026 via checked.be.