OPTIEK SONCK: 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 SONCK
Largest movements
- Receivables within one year -€281,326
down €281,326 (-79.2%), from €355,126 to €73,800
of which Other amounts receivable: -€285,927
- Current investments +€187,524
up €187,524 (+7.3%), from €2.6m to €2.7m
- Cash -€142,486
down €142,486 (-36.4%), from €391,627 to €249,141
mainly Contributions, distributions and other (-€540,000) and Debts after one year (-€221,091)
- Stocks and contracts +€67,151
up €67,151 (+21.4%), from €313,181 to €380,331
- Profit (loss) carried forward +€626,769
up €626,769 (+76.6%), from -€818,522 to -€191,753
- Reserves -€540,000
down €540,000 (-16.3%), from €3.3m to €2.8m
of which Distributable reserves: -€540,000
- Debts after one year -€221,091
down €221,091 (-22.0%), from €1.0m to €783,669
- Tax, wage and social debts -€43,547
down €43,547 (-30.4%), from €143,273 to €99,727
of which Taxes: -€44,744
- Gross operating margin +€1.5m
up €1.5m, from -€449,945 to €1.1m
- Staff costs +€45,012
up €45,012 (+14.5%), from €309,496 to €354,508
- Financial charges +€25,934
up €25,934 (+242%), from €10,728 to €36,662
- Financial income -€13,508
down €13,508 (-39.3%), from €34,381 to €20,874
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 | €4,072,484 | €3,871,801 | -€200,684 | -4.9% |
| Fixed assets | 21/28 | €444,232 | €411,194 | -€33,038 | -7.4% |
| Tangible fixed assets | 22/27 | €443,377 | €410,339 | -€33,038 | -7.5% |
| Plant, machinery and equipment | 23 | €333,045 | €315,624 | -€17,420 | -5.2% |
| Furniture and vehicles | 24 | €60,527 | €46,533 | -€13,995 | -23.1% |
| Other tangible fixed assets | 26 | €49,805 | €48,182 | -€1,623 | -3.3% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €3,628,252 | €3,460,606 | -€167,646 | -4.6% |
| Stocks and contracts in progress | 3 | €313,181 | €380,331 | +€67,151 | +21.4% |
| Stocks | 30/36 | €313,181 | €380,331 | +€67,151 | +21.4% |
| Amounts receivable within one year | 40/41 | €355,126 | €73,800 | -€281,326 | -79.2% |
| Trade receivables | 40 | €8,072 | €12,673 | +€4,601 | +57.0% |
| Other amounts receivable | 41 | €347,054 | €61,127 | -€285,927 | -82.4% |
| Current investments | 50/53 | €2,558,667 | €2,746,190 | +€187,524 | +7.3% |
| Cash at bank and in hand | 54/58 | €391,627 | €249,141 | -€142,486 | -36.4% |
| Deferred charges and accrued income | 490/1 | €9,651 | €11,143 | +€1,492 | +15.5% |
| Total equity and liabilities | 10/49 | €4,072,484 | €3,871,801 | -€200,684 | -4.9% |
| Equity | 10/15 | €2,562,209 | €2,648,978 | +€86,769 | +3.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €3,318,757 | €2,778,757 | -€540,000 | -16.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €3,312,560 | €2,772,560 | -€540,000 | -16.3% |
| Profit (loss) carried forward | 14 | -€818,522 | -€191,753 | +€626,769 | +76.6% |
| Amounts payable | 17/49 | €1,510,275 | €1,222,823 | -€287,453 | -19.0% |
| Amounts payable after more than one year | 17 | €1,004,760 | €783,669 | -€221,091 | -22.0% |
| Financial debts | 170/4 | €1,004,760 | €783,669 | -€221,091 | -22.0% |
| Amounts payable within one year | 42/48 | €505,515 | €439,154 | -€66,362 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €235,240 | €240,930 | +€5,690 | +2.4% |
| Trade debts | 44 | €127,002 | €98,497 | -€28,504 | -22.4% |
| Suppliers | 440/4 | €127,002 | €98,497 | -€28,504 | -22.4% |
| Taxes, remuneration and social security | 45 | €143,273 | €99,727 | -€43,547 | -30.4% |
| Taxes | 450/3 | €102,150 | €57,406 | -€44,744 | -43.8% |
| Remuneration and social security | 454/9 | €41,124 | €42,321 | +€1,197 | +2.9% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €309,496 | €354,508 | +€45,012 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,474 | €73,156 | -€6,318 | -7.9% |
| Other operating charges | 640/8 | €3,007 | €7,389 | +€4,382 | +146% |
| Gross operating margin | 9900 | -€449,945 | €1,077,774 | +€1.5m | |
| Operating profit (loss) | 9901 | -€841,922 | €642,722 | +€1.5m | |
| Financial income | 75/76B | €34,381 | €20,874 | -€13,508 | -39.3% |
| Recurring financial income | 75 | €34,381 | €20,874 | -€13,508 | -39.3% |
| Financial charges | 65/66B | €10,728 | €36,662 | +€25,934 | +242% |
| Recurring financial charges | 65 | €10,728 | €36,662 | +€25,934 | +242% |
| Profit (loss) for the period before taxes | 9903 | -€818,268 | €626,933 | +€1.4m | |
| Income taxes | 67/77 | €254 | €164 | -€89 | -35.2% |
| Profit (loss) for the period | 9904 | -€818,522 | €626,769 | +€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€818,522 | €626,769 | +€1.4m |
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.