Optiek Oculi: 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 Oculi
Largest movements
- Cash +€39,922
up €39,922 (+43.4%), from €92,037 to €131,959
mainly Net result for the year (+€103,346) and Other debts (+€67,931)
- Tangible fixed assets -€33,155
down €33,155 (-23.8%), from €139,558 to €106,403
of which Leasing and similar rights: -€19,331
- Stocks and contracts +€29,569
up €29,569 (+34.5%), from €85,657 to €115,226
- Other debts +€67,931
up €67,931 (+1,475%), from €4,607 to €72,537
- Debts after one year -€29,643
down €29,643 (-27.4%), from €108,128 to €78,484
- Tax, wage and social debts +€15,914
up €15,914 (+71.9%), from €22,134 to €38,048
of which Taxes: +€13,217
- Reserves -€8,654
down €8,654 (-7.7%), from €112,285 to €103,630
- Trade debts -€8,146
down €8,146 (-47.4%), from €17,200 to €9,054
- Gross operating margin +€95,924
up €95,924 (+80.6%), from €119,034 to €214,958
- Staff costs +€30,381
up €30,381 (+440%), from €6,899 to €37,280
- Taxes +€17,220
up €17,220 (+105%), from €16,427 to €33,648
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 | €327,842 | €366,356 | +€38,515 | +11.7% |
| Formation expenses | 20 | €758 | €257 | -€501 | -66.1% |
| Fixed assets | 21/28 | €145,973 | €111,076 | -€34,897 | -23.9% |
| Intangible fixed assets | 21 | €3,415 | €1,673 | -€1,743 | -51.0% |
| Tangible fixed assets | 22/27 | €139,558 | €106,403 | -€33,155 | -23.8% |
| Plant, machinery and equipment | 23 | €11,753 | €6,290 | -€5,464 | -46.5% |
| Furniture and vehicles | 24 | €1,794 | €1,264 | -€530 | -29.5% |
| Leasing and similar rights | 25 | €75,544 | €56,213 | -€19,331 | -25.6% |
| Other tangible fixed assets | 26 | €50,467 | €42,637 | -€7,830 | -15.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €181,111 | €255,024 | +€73,913 | +40.8% |
| Stocks and contracts in progress | 3 | €85,657 | €115,226 | +€29,569 | +34.5% |
| Stocks | 30/36 | €85,657 | €115,226 | +€29,569 | +34.5% |
| Amounts receivable within one year | 40/41 | €1,650 | €4,593 | +€2,943 | +178% |
| Trade receivables | 40 | €952 | €3,995 | +€3,043 | +320% |
| Other amounts receivable | 41 | €698 | €598 | -€100 | -14.3% |
| Cash at bank and in hand | 54/58 | €92,037 | €131,959 | +€39,922 | +43.4% |
| Deferred charges and accrued income | 490/1 | €1,767 | €3,246 | +€1,479 | +83.7% |
| Total equity and liabilities | 10/49 | €327,842 | €366,356 | +€38,515 | +11.7% |
| Equity | 10/15 | €142,285 | €133,630 | -€8,654 | -6.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €112,285 | €103,630 | -€8,654 | -7.7% |
| Distributable reserves | 133 | €112,285 | €103,630 | -€8,654 | -7.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €185,557 | €232,726 | +€47,169 | +25.4% |
| Amounts payable after more than one year | 17 | €108,128 | €78,484 | -€29,643 | -27.4% |
| Financial debts | 170/4 | €108,128 | €78,484 | -€29,643 | -27.4% |
| Amounts payable within one year | 42/48 | €75,529 | €153,633 | +€78,104 | +103% |
| Current portion of amounts payable after more than one year | 42 | €28,891 | €29,643 | +€753 | +2.6% |
| Financial debts | 43 | €663 | €1,245 | +€582 | +87.8% |
| Credit institutions | 430/8 | €663 | €1,245 | +€582 | +87.8% |
| Trade debts | 44 | €17,200 | €9,054 | -€8,146 | -47.4% |
| Suppliers | 440/4 | €17,200 | €9,054 | -€8,146 | -47.4% |
| Advances received on contracts in progress | 46 | €2,035 | €3,105 | +€1,070 | +52.6% |
| Taxes, remuneration and social security | 45 | €22,134 | €38,048 | +€15,914 | +71.9% |
| Taxes | 450/3 | €20,369 | €33,587 | +€13,217 | +64.9% |
| Remuneration and social security | 454/9 | €1,764 | €4,461 | +€2,697 | +153% |
| Other amounts payable | 47/48 | €4,607 | €72,537 | +€67,931 | +1,475% |
| Accrued charges and deferred income | 492/3 | €1,900 | €609 | -€1,292 | -68.0% |
| Remuneration, social security and pensions | 62 | €6,899 | €37,280 | +€30,381 | +440% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,872 | €35,399 | -€1,474 | -4.0% |
| Other operating charges | 640/8 | €1,638 | €1,537 | -€102 | -6.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €119,034 | €214,958 | +€95,924 | +80.6% |
| Operating profit (loss) | 9901 | €73,624 | €140,743 | +€67,119 | +91.2% |
| Financial income | 75/76B | €1,221 | €963 | -€258 | -21.1% |
| Recurring financial income | 75 | €1,221 | €963 | -€258 | -21.1% |
| Financial charges | 65/66B | €5,061 | €4,713 | -€349 | -6.9% |
| Recurring financial charges | 65 | €5,061 | €4,713 | -€349 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €69,784 | €136,993 | +€67,209 | +96.3% |
| Income taxes | 67/77 | €16,427 | €33,648 | +€17,220 | +105% |
| Profit (loss) for the period | 9904 | €53,357 | €103,346 | +€49,989 | +93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,357 | €103,346 | +€49,989 | +93.7% |
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 23 October 2026 via checked.be.