Optiek Steegmans: what changed
Optiek Steegmans
Largest movements
- Cash -€31,584
down €31,584 (-64.8%), from €48,712 to €17,128
mainly Other debts (-€20,838) and Stocks and contracts (-€13,697)
- Stocks and contracts +€13,697
up €13,697 (+25.7%), from €53,354 to €67,051
- Tangible fixed assets -€5,322
down €5,322 (-31.7%), from €16,798 to €11,476
of which Land and buildings: -€3,510
- Receivables within one year -€2,850
down €2,850 (-31.6%), from €9,031 to €6,181
of which Trade receivables: -€2,375
- Other debts -€20,838
down €20,838 (-84.0%), from €24,814 to €3,976
- Tax, wage and social debts -€6,635
down €6,635 (-42.4%), from €15,649 to €9,015
- Debts after one year -€5,386
down €5,386 (-38.0%), from €14,179 to €8,793
- Trade debts +€4,971
up €4,971 (+128%), from €3,869 to €8,840
- Profit (loss) carried forward +€3,507
up €3,507 (+7.0%), from €49,763 to €53,270
- Staff costs -€3,024
no longer reported in 2025 (was €3,024)
- Gross operating margin -€1,450
down €1,450 (-8.1%), from €17,956 to €16,506
- Financial charges -€1,282
down €1,282 (-31.5%), from €4,066 to €2,784
- Taxes +€673
up €673 (+27.8%), from €2,423 to €3,096
- Other operating charges -€425
down €425 (-16.1%), from €2,640 to €2,214
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 | €127,895 | €101,837 | -€26,058 | -20.4% |
| Fixed assets | 21/28 | €16,798 | €11,476 | -€5,322 | -31.7% |
| Tangible fixed assets | 22/27 | €16,798 | €11,476 | -€5,322 | -31.7% |
| Land and buildings | 22 | €10,529 | €7,019 | -€3,510 | -33.3% |
| Plant, machinery and equipment | 23 | €5,087 | €3,967 | -€1,120 | -22.0% |
| Furniture and vehicles | 24 | €1,182 | €490 | -€692 | -58.5% |
| Current assets | 29/58 | €111,097 | €90,361 | -€20,737 | -18.7% |
| Stocks and contracts in progress | 3 | €53,354 | €67,051 | +€13,697 | +25.7% |
| Stocks | 30/36 | €53,354 | €67,051 | +€13,697 | +25.7% |
| Amounts receivable within one year | 40/41 | €9,031 | €6,181 | -€2,850 | -31.6% |
| Trade receivables | 40 | €4,980 | €2,605 | -€2,375 | -47.7% |
| Other amounts receivable | 41 | €4,051 | €3,577 | -€475 | -11.7% |
| Cash at bank and in hand | 54/58 | €48,712 | €17,128 | -€31,584 | -64.8% |
| Total equity and liabilities | 10/49 | €127,895 | €101,837 | -€26,058 | -20.4% |
| Equity | 10/15 | €62,320 | €65,826 | +€3,507 | +5.6% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,763 | €53,270 | +€3,507 | +7.0% |
| Amounts payable | 17/49 | €65,576 | €36,011 | -€29,565 | -45.1% |
| Amounts payable after more than one year | 17 | €14,179 | €8,793 | -€5,386 | -38.0% |
| Financial debts | 170/4 | €14,179 | €8,793 | -€5,386 | -38.0% |
| Amounts payable within one year | 42/48 | €51,396 | €27,217 | -€24,179 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €7,063 | €5,386 | -€1,677 | -23.7% |
| Trade debts | 44 | €3,869 | €8,840 | +€4,971 | +128% |
| Suppliers | 440/4 | €3,869 | €8,840 | +€4,971 | +128% |
| Taxes, remuneration and social security | 45 | €15,649 | €9,015 | -€6,635 | -42.4% |
| Taxes | 450/3 | €15,649 | €9,015 | -€6,635 | -42.4% |
| Other amounts payable | 47/48 | €24,814 | €3,976 | -€20,838 | -84.0% |
| Remuneration, social security and pensions | 62 | €3,024 | - | -€3,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,412 | €5,322 | -€90 | -1.7% |
| Other operating charges | 640/8 | €2,640 | €2,214 | -€425 | -16.1% |
| Gross operating margin | 9900 | €17,956 | €16,506 | -€1,450 | -8.1% |
| Operating profit (loss) | 9901 | €6,881 | €8,970 | +€2,089 | +30.4% |
| Financial income | 75/76B | - | €416 | +€416 | |
| Recurring financial income | 75 | - | €416 | +€416 | |
| Financial charges | 65/66B | €4,066 | €2,784 | -€1,282 | -31.5% |
| Recurring financial charges | 65 | €4,066 | €2,784 | -€1,282 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €2,816 | €6,602 | +€3,787 | +134% |
| Income taxes | 67/77 | €2,423 | €3,096 | +€673 | +27.8% |
| Profit (loss) for the period | 9904 | €392 | €3,507 | +€3,114 | +794% |
| Profit (loss) for the period to be appropriated | 9905 | €392 | €3,507 | +€3,114 | +794% |
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 2 November 2026 via checked.be.