OPTIEK VAN BOCKSTAL: 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 VAN BOCKSTAL
Largest movements
- Stocks and contracts +€33,506
up €33,506 (+20.0%), from €167,557 to €201,063
- Receivables within one year -€15,714
down €15,714 (-3.1%), from €505,197 to €489,484
of which Other amounts receivable: -€52,657
- Cash -€12,218
down €12,218 (-64.1%), from €19,053 to €6,836
mainly Tax, wage and social debts (-€45,982) and Net result for the year (-€41,722)
- Tangible fixed assets -€10,626
down €10,626 (-33.0%), from €32,205 to €21,579
of which Plant, machinery and equipment: -€8,198
- Trade debts +€58,261
up €58,261 (+131%), from €44,561 to €102,823
- Tax, wage and social debts -€45,982
down €45,982 (-79.6%), from €57,784 to €11,802
of which Taxes: -€27,863
- Profit (loss) carried forward -€41,722
down €41,722 (-382%), from -€10,925 to -€52,647
- Advances received +€33,657
new in 2025: €33,657
- Gross operating margin +€65,549
up €65,549 (+589%), from €11,130 to €76,679
- Financial income +€15,744
up €15,744 (+205%), from €7,692 to €23,436
- Staff costs +€9,124
up €9,124 (+7.7%), from €117,933 to €127,057
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 | €724,013 | €720,923 | -€3,090 | -0.4% |
| Fixed assets | 21/28 | €32,205 | €23,540 | -€8,665 | -26.9% |
| Intangible fixed assets | 21 | - | €1,961 | +€1,961 | |
| Tangible fixed assets | 22/27 | €32,205 | €21,579 | -€10,626 | -33.0% |
| Plant, machinery and equipment | 23 | €21,271 | €13,073 | -€8,198 | -38.5% |
| Furniture and vehicles | 24 | €10,934 | €8,506 | -€2,428 | -22.2% |
| Current assets | 29/58 | €691,807 | €697,383 | +€5,575 | +0.8% |
| Stocks and contracts in progress | 3 | €167,557 | €201,063 | +€33,506 | +20.0% |
| Stocks | 30/36 | €167,557 | €201,063 | +€33,506 | +20.0% |
| Amounts receivable within one year | 40/41 | €505,197 | €489,484 | -€15,714 | -3.1% |
| Trade receivables | 40 | €25,955 | €62,899 | +€36,944 | +142% |
| Other amounts receivable | 41 | €479,242 | €426,585 | -€52,657 | -11.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,053 | €6,836 | -€12,218 | -64.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €724,013 | €720,923 | -€3,090 | -0.4% |
| Equity | 10/15 | €600,332 | €558,611 | -€41,722 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €592,657 | €592,657 | = | 0.0% |
| 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 | €590,797 | €590,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,925 | -€52,647 | -€41,722 | -382% |
| Amounts payable | 17/49 | €123,680 | €162,312 | +€38,632 | +31.2% |
| Amounts payable after more than one year | 17 | €14,000 | €7,000 | -€7,000 | -50.0% |
| Trade debts | 175 | €14,000 | €7,000 | -€7,000 | -50.0% |
| Amounts payable within one year | 42/48 | €109,345 | €155,282 | +€45,937 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €44,561 | €102,823 | +€58,261 | +131% |
| Suppliers | 440/4 | €44,561 | €102,823 | +€58,261 | +131% |
| Advances received on contracts in progress | 46 | - | €33,657 | +€33,657 | |
| Taxes, remuneration and social security | 45 | €57,784 | €11,802 | -€45,982 | -79.6% |
| Taxes | 450/3 | €31,088 | €3,225 | -€27,863 | -89.6% |
| Remuneration and social security | 454/9 | €26,697 | €8,578 | -€18,119 | -67.9% |
| Accrued charges and deferred income | 492/3 | €335 | €30 | -€305 | -91.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €117,933 | €127,057 | +€9,124 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,739 | €12,756 | +€17 | +0.1% |
| Other operating charges | 640/8 | €1,644 | €1,124 | -€520 | -31.6% |
| Gross operating margin | 9900 | €11,130 | €76,679 | +€65,549 | +589% |
| Operating profit (loss) | 9901 | -€121,186 | -€64,257 | +€56,929 | +47.0% |
| Financial income | 75/76B | €7,692 | €23,436 | +€15,744 | +205% |
| Recurring financial income | 75 | €7,692 | €23,436 | +€15,744 | +205% |
| Financial charges | 65/66B | €517 | €900 | +€383 | +74.0% |
| Recurring financial charges | 65 | €517 | €900 | +€383 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | -€114,011 | -€41,721 | +€72,290 | +63.4% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€114,011 | -€41,722 | +€72,289 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,011 | -€41,722 | +€72,289 | +63.4% |
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 31 October 2026 via checked.be.