Optiek Thys: 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 Thys
Largest movements
- Cash +€29,405
up €29,405 (+152%), from €19,391 to €48,796
mainly Other debts (+€74,073) and Net result for the year (+€65,866)
- Tangible fixed assets +€11,212
up €11,212 (+14.2%), from €79,009 to €90,221
of which Plant, machinery and equipment: +€11,212
- Intangible fixed assets -€5,000
down €5,000 (-10.0%), from €49,994 to €44,994
- Current investments +€5,000
new in 2025: €5,000
- Receivables within one year +€3,614
up €3,614 (+584%), from €619 to €4,233
of which Trade receivables: +€4,233
- Trade debts -€91,777
down €91,777 (-91.4%), from €100,436 to €8,659
- Other debts +€74,073
up €74,073 (+553%), from €13,403 to €87,476
- Reserves +€65,866
up €65,866 (+299%), from €22,025 to €87,892
- Current portion of long-term debt +€3,296
up €3,296 (+22.0%), from €15,000 to €18,296
- Debts after one year -€3,204
down €3,204 (-24.2%), from €13,250 to €10,046
- Gross operating margin +€74,969
up €74,969 (+265%), from €28,291 to €103,260
- Taxes +€16,808
up €16,808 (+310%), from €5,423 to €22,231
- Depreciation +€9,050
up €9,050 (+547%), from €1,654 to €10,705
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 | €178,589 | €227,520 | +€48,931 | +27.4% |
| Fixed assets | 21/28 | €129,004 | €135,215 | +€6,212 | +4.8% |
| Intangible fixed assets | 21 | €49,994 | €44,994 | -€5,000 | -10.0% |
| Tangible fixed assets | 22/27 | €79,009 | €90,221 | +€11,212 | +14.2% |
| Land and buildings | 22 | €52,824 | €52,824 | = | 0.0% |
| Plant, machinery and equipment | 23 | €26,185 | €37,397 | +€11,212 | +42.8% |
| Current assets | 29/58 | €49,585 | €92,305 | +€42,720 | +86.2% |
| Stocks and contracts in progress | 3 | €28,918 | €31,315 | +€2,396 | +8.3% |
| Stocks | 30/36 | €28,918 | €31,315 | +€2,396 | +8.3% |
| Amounts receivable within one year | 40/41 | €619 | €4,233 | +€3,614 | +584% |
| Trade receivables | 40 | - | €4,233 | +€4,233 | |
| Other amounts receivable | 41 | €619 | - | -€619 | |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €19,391 | €48,796 | +€29,405 | +152% |
| Deferred charges and accrued income | 490/1 | €657 | €2,962 | +€2,305 | +351% |
| Total equity and liabilities | 10/49 | €178,589 | €227,520 | +€48,931 | +27.4% |
| Equity | 10/15 | €28,222 | €94,089 | +€65,866 | +233% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €22,025 | €87,892 | +€65,866 | +299% |
| Distributable reserves | 133 | €22,025 | €87,892 | +€65,866 | +299% |
| Amounts payable | 17/49 | €150,367 | €133,432 | -€16,935 | -11.3% |
| Amounts payable after more than one year | 17 | €13,250 | €10,046 | -€3,204 | -24.2% |
| Financial debts | 170/4 | €13,250 | €10,046 | -€3,204 | -24.2% |
| Amounts payable within one year | 42/48 | €134,906 | €123,297 | -€11,609 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €18,296 | +€3,296 | +22.0% |
| Trade debts | 44 | €100,436 | €8,659 | -€91,777 | -91.4% |
| Suppliers | 440/4 | €100,436 | €8,659 | -€91,777 | -91.4% |
| Taxes, remuneration and social security | 45 | €6,067 | €8,865 | +€2,798 | +46.1% |
| Taxes | 450/3 | €6,067 | €8,865 | +€2,798 | +46.1% |
| Other amounts payable | 47/48 | €13,403 | €87,476 | +€74,073 | +553% |
| Accrued charges and deferred income | 492/3 | €2,211 | €89 | -€2,122 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €10,705 | +€9,050 | +547% |
| Other operating charges | 640/8 | €3,128 | €3,486 | +€358 | +11.5% |
| Gross operating margin | 9900 | €28,291 | €103,260 | +€74,969 | +265% |
| Operating profit (loss) | 9901 | €23,509 | €89,069 | +€65,560 | +279% |
| Financial income | 75/76B | - | €392 | +€392 | |
| Recurring financial income | 75 | - | €392 | +€392 | |
| Financial charges | 65/66B | €1,818 | €1,364 | -€453 | -25.0% |
| Recurring financial charges | 65 | €1,818 | €1,364 | -€453 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €21,691 | €88,097 | +€66,406 | +306% |
| Income taxes | 67/77 | €5,423 | €22,231 | +€16,808 | +310% |
| Profit (loss) for the period | 9904 | €16,269 | €65,866 | +€49,598 | +305% |
| Profit (loss) for the period to be appropriated | 9905 | €16,269 | €65,866 | +€49,598 | +305% |
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 15 October 2026 via checked.be.