OPTIEK PRAET: what changed
OPTIEK PRAET
Largest movements
- Tangible fixed assets +€46,838
up €46,838 (+315%), from €14,853 to €61,691
of which Furniture and vehicles: +€49,429
- Cash +€21,561
up €21,561 (+35.7%), from €60,317 to €81,878
mainly Debts after one year (+€26,952) and Net result for the year (+€26,506)
- Stocks and contracts +€3,394
up €3,394 (+4.3%), from €78,211 to €81,605
- Receivables within one year -€3,380
down €3,380 (-40.7%), from €8,308 to €4,929
of which Other amounts receivable: -€4,372
- Debts after one year +€26,952
new in 2025: €26,952
- Reserves +€26,506
up €26,506 (+30.0%), from €88,467 to €114,973
of which Distributable reserves: +€26,506
- Current portion of long-term debt +€9,935
new in 2025: €9,935
- Trade debts +€6,268
up €6,268 (+49.4%), from €12,697 to €18,965
- Other debts +€4,546
new in 2025: €4,546
- Gross operating margin +€18,643
up €18,643 (+43.4%), from €42,977 to €61,620
- Depreciation +€9,861
up €9,861 (+162%), from €6,103 to €15,963
- Other operating charges +€2,656
up €2,656 (+77.1%), from €3,445 to €6,101
- Financial income +€1,856
up €1,856 (+230%), from €806 to €2,662
- Taxes +€1,743
up €1,743 (+14.5%), from €12,004 to €13,746
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,872 | €319,807 | +€70,936 | +28.5% |
| Fixed assets | 21/28 | €16,846 | €63,684 | +€46,838 | +278% |
| Tangible fixed assets | 22/27 | €14,853 | €61,691 | +€46,838 | +315% |
| Land and buildings | 22 | €12,067 | €9,232 | -€2,835 | -23.5% |
| Plant, machinery and equipment | 23 | €459 | €703 | +€244 | +53.1% |
| Furniture and vehicles | 24 | €2,327 | €51,756 | +€49,429 | +2,124% |
| Financial fixed assets | 28 | €1,993 | €1,993 | = | 0.0% |
| Current assets | 29/58 | €232,026 | €256,123 | +€24,097 | +10.4% |
| Stocks and contracts in progress | 3 | €78,211 | €81,605 | +€3,394 | +4.3% |
| Stocks | 30/36 | €78,211 | €81,605 | +€3,394 | +4.3% |
| Amounts receivable within one year | 40/41 | €8,308 | €4,929 | -€3,380 | -40.7% |
| Trade receivables | 40 | €82 | €1,074 | +€992 | +1,210% |
| Other amounts receivable | 41 | €8,226 | €3,855 | -€4,372 | -53.1% |
| Current investments | 50/53 | €85,000 | €87,711 | +€2,712 | +3.2% |
| Cash at bank and in hand | 54/58 | €60,317 | €81,878 | +€21,561 | +35.7% |
| Deferred charges and accrued income | 490/1 | €190 | - | -€190 | |
| Total equity and liabilities | 10/49 | €248,872 | €319,807 | +€70,936 | +28.5% |
| Equity | 10/15 | €222,151 | €248,657 | +€26,506 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,467 | €114,973 | +€26,506 | +30.0% |
| 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 | €86,607 | €113,113 | +€26,506 | +30.6% |
| Profit (loss) carried forward | 14 | €115,084 | €115,084 | = | 0.0% |
| Amounts payable | 17/49 | €26,721 | €71,150 | +€44,429 | +166% |
| Amounts payable after more than one year | 17 | - | €26,952 | +€26,952 | |
| Financial debts | 170/4 | - | €26,952 | +€26,952 | |
| Amounts payable within one year | 42/48 | €26,721 | €44,199 | +€17,478 | +65.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,935 | +€9,935 | |
| Trade debts | 44 | €12,697 | €18,965 | +€6,268 | +49.4% |
| Suppliers | 440/4 | €12,697 | €18,965 | +€6,268 | +49.4% |
| Taxes, remuneration and social security | 45 | €14,024 | €10,753 | -€3,271 | -23.3% |
| Taxes | 450/3 | €11,071 | €10,753 | -€318 | -2.9% |
| Remuneration and social security | 454/9 | €2,953 | - | -€2,953 | |
| Other amounts payable | 47/48 | - | €4,546 | +€4,546 | |
| Non-recurring operating income | 76A | - | €4,450 | +€4,450 | |
| Remuneration, social security and pensions | 62 | €663 | €632 | -€31 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,103 | €15,963 | +€9,861 | +162% |
| Other operating charges | 640/8 | €3,445 | €6,101 | +€2,656 | +77.1% |
| Gross operating margin | 9900 | €42,977 | €61,620 | +€18,643 | +43.4% |
| Operating profit (loss) | 9901 | €32,766 | €38,924 | +€6,158 | +18.8% |
| Financial income | 75/76B | €806 | €2,662 | +€1,856 | +230% |
| Recurring financial income | 75 | €806 | €2,662 | +€1,856 | +230% |
| Financial charges | 65/66B | €144 | €1,334 | +€1,190 | +827% |
| Recurring financial charges | 65 | €144 | €1,334 | +€1,190 | +827% |
| Profit (loss) for the period before taxes | 9903 | €33,428 | €40,252 | +€6,824 | +20.4% |
| Income taxes | 67/77 | €12,004 | €13,746 | +€1,743 | +14.5% |
| Profit (loss) for the period | 9904 | €21,425 | €26,506 | +€5,081 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,425 | €26,506 | +€5,081 | +23.7% |
Next steps
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 3 November 2026 via checked.be.