OPTIEK UNIQUE: what changed
Two fiscal 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 UNIQUE
Largest movements
- Stocks and contracts +€16,046
up €16,046 (+16.9%), from €95,004 to €111,051
- Tangible fixed assets -€11,097
down €11,097 (-12.8%), from €86,942 to €75,845
- Receivables within one year +€10,947
up €10,947 (+394.1%), from €2,778 to €13,725
- Formation expenses -€6,000
down €6,000 (-33.4%), from €17,984 to €11,984
- Cash +€3,705
up €3,705 (+13.3%), from €27,762 to €31,468
mainly Net result for the year (+€41,111) and Depreciation (+€20,901)
- Debts after one year -€24,206
down €24,206 (-44.5%), from €54,412 to €30,206
- Trade debts +€17,938
up €17,938 (+76.8%), from €23,355 to €41,293
- Profit (loss) carried forward +€11,111
up €11,111 (+30.1%), from €36,887 to €47,998
- Short-term financial debts +€4,521
new in 2025: €4,521
- Current portion of long-term debt +€3,634
up €3,634 (+15.0%), from €24,205 to €27,839
- Depreciation -€1,278
down €1,278 (-5.8%), from €22,179 to €20,901
- Taxes +€1,055
up €1,055 (+17.5%), from €6,020 to €7,075
- Gross operating margin +€1,019
up €1,019 (+1.4%), from €71,901 to €72,920
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.
Cash bridge derived
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 | €233,406 | €247,007 | +€13,602 | +5.8% |
| Formation expenses | 20 | €17,984 | €11,984 | -€6,000 | -33.4% |
| Fixed assets | 21/28 | €89,877 | €78,780 | -€11,097 | -12.3% |
| Tangible fixed assets | 22/27 | €86,942 | €75,845 | -€11,097 | -12.8% |
| Plant, machinery and equipment | 23 | €23,091 | €19,924 | -€3,168 | -13.7% |
| Furniture and vehicles | 24 | €1,065 | €2,440 | +€1,376 | +129.2% |
| Leasing and similar rights | 25 | €30,875 | €26,270 | -€4,605 | -14.9% |
| Other tangible fixed assets | 26 | €31,911 | €27,211 | -€4,700 | -14.7% |
| Financial fixed assets | 28 | €2,935 | €2,935 | = | 0.0% |
| Current assets | 29/58 | €125,545 | €156,243 | +€30,699 | +24.5% |
| Stocks and contracts in progress | 3 | €95,004 | €111,051 | +€16,046 | +16.9% |
| Stocks | 30/36 | €95,004 | €111,051 | +€16,046 | +16.9% |
| Amounts receivable within one year | 40/41 | €2,778 | €13,725 | +€10,947 | +394.1% |
| Trade receivables | 40 | €2,778 | €13,725 | +€10,947 | +394.1% |
| Cash at bank and in hand | 54/58 | €27,762 | €31,468 | +€3,705 | +13.3% |
| Total equity and liabilities | 10/49 | €233,406 | €247,007 | +€13,602 | +5.8% |
| Equity | 10/15 | €86,887 | €97,998 | +€11,111 | +12.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,887 | €47,998 | +€11,111 | +30.1% |
| Amounts payable | 17/49 | €146,518 | €149,009 | +€2,491 | +1.7% |
| Amounts payable after more than one year | 17 | €54,412 | €30,206 | -€24,206 | -44.5% |
| Financial debts | 170/4 | €54,412 | €30,206 | -€24,206 | -44.5% |
| Amounts payable within one year | 42/48 | €91,719 | €117,724 | +€26,005 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €24,205 | €27,839 | +€3,634 | +15.0% |
| Financial debts | 43 | - | €4,521 | +€4,521 | |
| Credit institutions | 430/8 | - | €4,521 | +€4,521 | |
| Trade debts | 44 | €23,355 | €41,293 | +€17,938 | +76.8% |
| Suppliers | 440/4 | €23,355 | €41,293 | +€17,938 | +76.8% |
| Advances received on contracts in progress | 46 | - | €1,970 | +€1,970 | |
| Taxes, remuneration and social security | 45 | €9,750 | €9,972 | +€221 | +2.3% |
| Taxes | 450/3 | €9,750 | €9,972 | +€221 | +2.3% |
| Other amounts payable | 47/48 | €34,409 | €32,130 | -€2,279 | -6.6% |
| Accrued charges and deferred income | 492/3 | €387 | €1,079 | +€691 | +178.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,179 | €20,901 | -€1,278 | -5.8% |
| Other operating charges | 640/8 | €720 | €803 | +€83 | +11.5% |
| Gross operating margin | 9900 | €71,901 | €72,920 | +€1,019 | +1.4% |
| Operating profit (loss) | 9901 | €49,003 | €51,216 | +€2,214 | +4.5% |
| Financial income | 75/76B | €98 | €102 | +€3 | +3.5% |
| Recurring financial income | 75 | €98 | €102 | +€3 | +3.5% |
| Financial charges | 65/66B | €3,154 | €3,133 | -€21 | -0.7% |
| Recurring financial charges | 65 | €3,154 | €3,133 | -€21 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €45,947 | €48,186 | +€2,238 | +4.9% |
| Income taxes | 67/77 | €6,020 | €7,075 | +€1,055 | +17.5% |
| Profit (loss) for the period | 9904 | €39,927 | €41,111 | +€1,184 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,927 | €41,111 | +€1,184 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.