OPTIEK VAN OVERLOOP: 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 VAN OVERLOOP
Largest movements
- Stocks and contracts +€81,325
up €81,325 (+27.6%), from €295,034 to €376,359
- Receivables within one year -€73,111
down €73,111 (-57.4%), from €127,361 to €54,249
of which Other amounts receivable: -€37,329
- Tangible fixed assets -€57,564
down €57,564 (-19.5%), from €295,280 to €237,716
of which Land and buildings: -€48,662
- Trade debts +€77,195
up €77,195 (+79.1%), from €97,586 to €174,781
- Debts after one year -€64,162
down €64,162 (-21.9%), from €293,356 to €229,194
- Reserves -€57,482
down €57,482 (-44.6%), from €128,852 to €71,370
- Profit (loss) carried forward -€40,270
new in 2025: -€40,270
- Current portion of long-term debt +€20,115
up €20,115 (+93.4%), from €21,528 to €41,642
- Gross operating margin -€135,411
down €135,411 (-73.8%), from €183,367 to €47,956
- Depreciation -€19,900
down €19,900 (-25.7%), from €77,464 to €57,564
- Taxes -€14,978
down €14,978 (-94.9%), from €15,789 to €811
- Financial charges -€7,326
down €7,326 (-33.8%), from €21,677 to €14,351
- Staff costs +€3,711
up €3,711 (+6.3%), from €58,726 to €62,438
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 | €735,543 | €686,409 | -€49,134 | -6.7% |
| Fixed assets | 21/28 | €296,361 | €238,796 | -€57,564 | -19.4% |
| Tangible fixed assets | 22/27 | €295,280 | €237,716 | -€57,564 | -19.5% |
| Land and buildings | 22 | €270,153 | €221,491 | -€48,662 | -18.0% |
| Plant, machinery and equipment | 23 | €25,092 | €16,225 | -€8,867 | -35.3% |
| Furniture and vehicles | 24 | €35 | €0 | -€35 | -100.0% |
| Financial fixed assets | 28 | €1,080 | €1,080 | = | 0.0% |
| Current assets | 29/58 | €439,182 | €447,612 | +€8,430 | +1.9% |
| Stocks and contracts in progress | 3 | €295,034 | €376,359 | +€81,325 | +27.6% |
| Stocks | 30/36 | €295,034 | €376,359 | +€81,325 | +27.6% |
| Amounts receivable within one year | 40/41 | €127,361 | €54,249 | -€73,111 | -57.4% |
| Trade receivables | 40 | €46,267 | €10,484 | -€35,783 | -77.3% |
| Other amounts receivable | 41 | €81,094 | €43,765 | -€37,329 | -46.0% |
| Cash at bank and in hand | 54/58 | €10,994 | €7,526 | -€3,468 | -31.5% |
| Deferred charges and accrued income | 490/1 | €5,793 | €9,478 | +€3,685 | +63.6% |
| Total equity and liabilities | 10/49 | €735,543 | €686,409 | -€49,134 | -6.7% |
| Equity | 10/15 | €170,352 | €72,599 | -€97,753 | -57.4% |
| Contributions | 10/11 | €41,500 | €41,500 | = | 0.0% |
| Reserves | 13 | €128,852 | €71,370 | -€57,482 | -44.6% |
| Distributable reserves | 133 | €128,852 | €71,370 | -€57,482 | -44.6% |
| Profit (loss) carried forward | 14 | - | -€40,270 | -€40,270 | |
| Amounts payable | 17/49 | €565,191 | €613,809 | +€48,618 | +8.6% |
| Amounts payable after more than one year | 17 | €293,356 | €229,194 | -€64,162 | -21.9% |
| Financial debts | 170/4 | €293,356 | €229,194 | -€64,162 | -21.9% |
| Amounts payable within one year | 42/48 | €271,835 | €384,615 | +€112,780 | +41.5% |
| Current portion of amounts payable after more than one year | 42 | €21,528 | €41,642 | +€20,115 | +93.4% |
| Financial debts | 43 | €34,883 | €39,084 | +€4,201 | +12.0% |
| Credit institutions | 430/8 | €34,883 | €39,084 | +€4,201 | +12.0% |
| Trade debts | 44 | €97,586 | €174,781 | +€77,195 | +79.1% |
| Suppliers | 440/4 | €97,586 | €174,781 | +€77,195 | +79.1% |
| Taxes, remuneration and social security | 45 | €117,666 | €128,924 | +€11,257 | +9.6% |
| Taxes | 450/3 | €112,391 | €121,596 | +€9,206 | +8.2% |
| Remuneration and social security | 454/9 | €5,276 | €7,327 | +€2,051 | +38.9% |
| Other amounts payable | 47/48 | €172 | €184 | +€13 | +7.5% |
| Remuneration, social security and pensions | 62 | €58,726 | €62,438 | +€3,711 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,464 | €57,564 | -€19,900 | -25.7% |
| Other operating charges | 640/8 | €9,464 | €9,806 | +€342 | +3.6% |
| Non-recurring operating charges | 66A | - | €4,523 | +€4,523 | |
| Gross operating margin | 9900 | €183,367 | €47,956 | -€135,411 | -73.8% |
| Operating profit (loss) | 9901 | €37,713 | -€86,375 | -€124,088 | |
| Financial income | 75/76B | €3,901 | €3,784 | -€117 | -3.0% |
| Recurring financial income | 75 | €3,901 | €3,784 | -€117 | -3.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €21,677 | €14,351 | -€7,326 | -33.8% |
| Recurring financial charges | 65 | €21,677 | €14,351 | -€7,326 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €19,936 | -€96,942 | -€116,878 | |
| Income taxes | 67/77 | €15,789 | €811 | -€14,978 | -94.9% |
| Profit (loss) for the period | 9904 | €4,148 | -€97,753 | -€101,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,148 | -€97,753 | -€101,900 |
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 1 October 2026 via checked.be.