OPTIEK OCCHI: 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 OCCHI
Largest movements
- Cash +€67,965
up €67,965 (+38.8%), from €175,048 to €243,013
mainly Debts after one year (+€161,177) and Net result for the year (+€89,315)
- Tangible fixed assets -€60,821
down €60,821 (-14.9%), from €407,017 to €346,196
of which Land and buildings: -€36,670
- Stocks and contracts -€11,604
down €11,604 (-4.2%), from €279,027 to €267,423
- Debts after one year +€161,177
up €161,177 (+98.4%), from €163,823 to €325,000
of which Other amounts payable: +€190,000
- Reserves -€115,507
down €115,507 (-15.2%), from €759,909 to €644,402
of which Distributable reserves: -€115,507
- Trade debts -€53,102
down €53,102 (-60.8%), from €87,321 to €34,219
- Tax, wage and social debts +€52,452
up €52,452 (+152%), from €34,404 to €86,856
of which Taxes: +€49,855
- Current portion of long-term debt -€27,431
no longer reported in 2025 (was €27,431)
- Gross operating margin +€95,786
up €95,786 (+27.8%), from €344,398 to €440,184
- Staff costs +€63,607
up €63,607 (+33.5%), from €190,121 to €253,729
- Write-downs +€11,238
up €11,238 (+98.3%), from -€11,429 to -€191
- Financial income -€5,640
down €5,640 (-24.6%), from €22,968 to €17,328
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 | €1,098,551 | €1,111,856 | +€13,305 | +1.2% |
| Fixed assets | 21/28 | €407,017 | €346,196 | -€60,821 | -14.9% |
| Tangible fixed assets | 22/27 | €407,017 | €346,196 | -€60,821 | -14.9% |
| Land and buildings | 22 | €350,688 | €314,018 | -€36,670 | -10.5% |
| Plant, machinery and equipment | 23 | €47,675 | €26,234 | -€21,440 | -45.0% |
| Furniture and vehicles | 24 | €8,654 | €5,943 | -€2,711 | -31.3% |
| Current assets | 29/58 | €691,534 | €765,660 | +€74,126 | +10.7% |
| Amounts receivable after more than one year | 29 | €57 | €57 | = | 0.0% |
| Other amounts receivable | 291 | €57 | €57 | = | 0.0% |
| Stocks and contracts in progress | 3 | €279,027 | €267,423 | -€11,604 | -4.2% |
| Stocks | 30/36 | €279,027 | €267,423 | -€11,604 | -4.2% |
| Amounts receivable within one year | 40/41 | €4,671 | €3,053 | -€1,618 | -34.6% |
| Trade receivables | 40 | €1,850 | €2,478 | +€628 | +33.9% |
| Other amounts receivable | 41 | €2,821 | €575 | -€2,246 | -79.6% |
| Current investments | 50/53 | €232,730 | €242,483 | +€9,753 | +4.2% |
| Cash at bank and in hand | 54/58 | €175,048 | €243,013 | +€67,965 | +38.8% |
| Deferred charges and accrued income | 490/1 | - | €9,630 | +€9,630 | |
| Total equity and liabilities | 10/49 | €1,098,551 | €1,111,856 | +€13,305 | +1.2% |
| Equity | 10/15 | €778,509 | €663,002 | -€115,507 | -14.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €759,909 | €644,402 | -€115,507 | -15.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €179,194 | €179,194 | = | 0.0% |
| Distributable reserves | 133 | €578,856 | €463,349 | -€115,507 | -20.0% |
| Amounts payable | 17/49 | €320,041 | €448,854 | +€128,813 | +40.2% |
| Amounts payable after more than one year | 17 | €163,823 | €325,000 | +€161,177 | +98.4% |
| Financial debts | 170/4 | €28,823 | - | -€28,823 | |
| Other amounts payable | 178/9 | €135,000 | €325,000 | +€190,000 | +141% |
| Amounts payable within one year | 42/48 | €156,218 | €123,854 | -€32,365 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €27,431 | - | -€27,431 | |
| Trade debts | 44 | €87,321 | €34,219 | -€53,102 | -60.8% |
| Suppliers | 440/4 | €87,321 | €34,219 | -€53,102 | -60.8% |
| Taxes, remuneration and social security | 45 | €34,404 | €86,856 | +€52,452 | +152% |
| Taxes | 450/3 | €15,771 | €65,626 | +€49,855 | +316% |
| Remuneration and social security | 454/9 | €18,633 | €21,230 | +€2,598 | +13.9% |
| Other amounts payable | 47/48 | €7,062 | €2,779 | -€4,283 | -60.7% |
| Remuneration, social security and pensions | 62 | €190,121 | €253,729 | +€63,607 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,570 | €60,821 | +€2,251 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,429 | -€191 | +€11,238 | +98.3% |
| Other operating charges | 640/8 | €5,263 | €5,377 | +€114 | +2.2% |
| Gross operating margin | 9900 | €344,398 | €440,184 | +€95,786 | +27.8% |
| Operating profit (loss) | 9901 | €101,872 | €120,449 | +€18,576 | +18.2% |
| Financial income | 75/76B | €22,968 | €17,328 | -€5,640 | -24.6% |
| Recurring financial income | 75 | €22,968 | €17,328 | -€5,640 | -24.6% |
| Financial charges | 65/66B | €6,642 | €4,801 | -€1,841 | -27.7% |
| Recurring financial charges | 65 | €6,642 | €4,801 | -€1,841 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €118,199 | €132,976 | +€14,777 | +12.5% |
| Income taxes | 67/77 | €39,607 | €43,661 | +€4,054 | +10.2% |
| Profit (loss) for the period | 9904 | €78,592 | €89,315 | +€10,723 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,592 | €89,315 | +€10,723 | +13.6% |
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 18 October 2026 via checked.be.