OPTIEK OCKERMAN: 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 OCKERMAN
Largest movements
- Cash +€87,573
up €87,573 (+57.2%), from €153,026 to €240,599
mainly Net result for the year (+€170,769) and Depreciation (+€65,551)
- Tangible fixed assets -€59,333
down €59,333 (-30.2%), from €196,679 to €137,346
of which Other tangible fixed assets: -€31,642
- Stocks and contracts +€10,583
up €10,583 (+3.8%), from €276,532 to €287,115
- Reserves +€89,936
up €89,936 (+15.1%), from €594,926 to €684,862
of which Distributable reserves: +€89,936
- Tax, wage and social debts +€34,119
up €34,119 (+68.1%), from €50,103 to €84,221
of which Taxes: +€33,938
- Other debts -€32,371
down €32,371 (-67.7%), from €47,808 to €15,437
- Debts after one year -€31,485
down €31,485 (-43.6%), from €72,189 to €40,704
- Current portion of long-term debt -€16,148
down €16,148 (-33.9%), from €47,633 to €31,485
- Gross operating margin +€102,302
up €102,302 (+28.1%), from €363,449 to €465,751
- Taxes +€31,770
up €31,770 (+68.9%), from €46,091 to €77,862
- Financial charges +€18,539
up €18,539 (+18.4%), from €100,574 to €119,112
- Depreciation -€15,294
down €15,294 (-18.9%), from €80,846 to €65,551
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 | €896,031 | €936,904 | +€40,872 | +4.6% |
| Fixed assets | 21/28 | €196,679 | €137,346 | -€59,333 | -30.2% |
| Tangible fixed assets | 22/27 | €196,679 | €137,346 | -€59,333 | -30.2% |
| Land and buildings | 22 | €30,132 | €26,449 | -€3,683 | -12.2% |
| Plant, machinery and equipment | 23 | €29,219 | €24,574 | -€4,644 | -15.9% |
| Furniture and vehicles | 24 | €71,841 | €52,477 | -€19,364 | -27.0% |
| Other tangible fixed assets | 26 | €65,488 | €33,846 | -€31,642 | -48.3% |
| Current assets | 29/58 | €699,352 | €799,557 | +€100,206 | +14.3% |
| Stocks and contracts in progress | 3 | €276,532 | €287,115 | +€10,583 | +3.8% |
| Stocks | 30/36 | €276,532 | €287,115 | +€10,583 | +3.8% |
| Amounts receivable within one year | 40/41 | €1,894 | €3,883 | +€1,989 | +105% |
| Trade receivables | 40 | €1,788 | €2,567 | +€779 | +43.5% |
| Other amounts receivable | 41 | €106 | €1,316 | +€1,210 | +1,142% |
| Current investments | 50/53 | €266,557 | €266,591 | +€35 | 0.0% |
| Cash at bank and in hand | 54/58 | €153,026 | €240,599 | +€87,573 | +57.2% |
| Deferred charges and accrued income | 490/1 | €1,342 | €1,370 | +€27 | +2.0% |
| Total equity and liabilities | 10/49 | €896,031 | €936,904 | +€40,872 | +4.6% |
| Equity | 10/15 | €601,126 | €691,062 | +€89,936 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €594,926 | €684,862 | +€89,936 | +15.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €593,067 | €683,003 | +€89,936 | +15.2% |
| Provisions and deferred taxes | 16 | €27,500 | €27,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,500 | €27,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,500 | €27,500 | = | 0.0% |
| Amounts payable | 17/49 | €267,405 | €218,342 | -€49,063 | -18.3% |
| Amounts payable after more than one year | 17 | €72,189 | €40,704 | -€31,485 | -43.6% |
| Financial debts | 170/4 | €72,189 | €40,704 | -€31,485 | -43.6% |
| Amounts payable within one year | 42/48 | €195,217 | €177,638 | -€17,578 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €47,633 | €31,485 | -€16,148 | -33.9% |
| Trade debts | 44 | €37,562 | €33,278 | -€4,284 | -11.4% |
| Suppliers | 440/4 | €37,562 | €33,278 | -€4,284 | -11.4% |
| Advances received on contracts in progress | 46 | €12,111 | €13,217 | +€1,106 | +9.1% |
| Taxes, remuneration and social security | 45 | €50,103 | €84,221 | +€34,119 | +68.1% |
| Taxes | 450/3 | €46,372 | €80,310 | +€33,938 | +73.2% |
| Remuneration and social security | 454/9 | €3,731 | €3,912 | +€181 | +4.8% |
| Other amounts payable | 47/48 | €47,808 | €15,437 | -€32,371 | -67.7% |
| Remuneration, social security and pensions | 62 | €26,420 | €30,616 | +€4,196 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,846 | €65,551 | -€15,294 | -18.9% |
| Other operating charges | 640/8 | €2,311 | €4,155 | +€1,844 | +79.8% |
| Gross operating margin | 9900 | €363,449 | €465,751 | +€102,302 | +28.1% |
| Operating profit (loss) | 9901 | €253,872 | €365,429 | +€111,557 | +43.9% |
| Financial income | 75/76B | €945 | €2,314 | +€1,369 | +145% |
| Recurring financial income | 75 | €945 | €2,314 | +€1,369 | +145% |
| Financial charges | 65/66B | €100,574 | €119,112 | +€18,539 | +18.4% |
| Recurring financial charges | 65 | €100,574 | €119,112 | +€18,539 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €154,243 | €248,631 | +€94,388 | +61.2% |
| Income taxes | 67/77 | €46,091 | €77,862 | +€31,770 | +68.9% |
| Profit (loss) for the period | 9904 | €108,152 | €170,769 | +€62,617 | +57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,152 | €170,769 | +€62,617 | +57.9% |
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 31 October 2026 via checked.be.