OPTIEK VERAA: what changed
OPTIEK VERAA
Largest movements
- Tangible fixed assets +€23,568
new in 2025: €23,568
- Cash +€17,350
up €17,350 (+7.0%), from €247,994 to €265,343
mainly Net result for the year (+€22,546) and Debts after one year (+€14,653)
- Receivables within one year +€11,793
up €11,793 (+122%), from €9,706 to €21,498
of which Trade receivables: +€12,857
- Reserves +€22,546
up €22,546 (+9.9%), from €228,349 to €250,895
- Debts after one year +€14,653
new in 2025: €14,653
- Tax, wage and social debts +€10,567
up €10,567 (+155%), from €6,811 to €17,377
of which Taxes: +€8,053
- Current portion of long-term debt +€5,172
new in 2025: €5,172
- Trade debts -€4,092
down €4,092 (-45.5%), from €8,985 to €4,894
- Gross operating margin +€36,334
up €36,334 (+51.3%), from €70,781 to €107,115
- Staff costs +€23,458
up €23,458 (+47.4%), from €49,497 to €72,954
- Taxes +€3,756
up €3,756 (+60.8%), from €6,182 to €9,938
- Financial income +€2,596
up €2,596 (+213%), from €1,221 to €3,817
- Depreciation +€1,556
new in 2025: €1,556
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 | €257,824 | €310,534 | +€52,710 | +20.4% |
| Fixed assets | 21/28 | €125 | €23,693 | +€23,568 | +18,854% |
| Tangible fixed assets | 22/27 | - | €23,568 | +€23,568 | |
| Furniture and vehicles | 24 | - | €23,568 | +€23,568 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €257,699 | €286,842 | +€29,142 | +11.3% |
| Amounts receivable within one year | 40/41 | €9,706 | €21,498 | +€11,793 | +122% |
| Trade receivables | 40 | - | €12,857 | +€12,857 | |
| Other amounts receivable | 41 | €9,706 | €8,641 | -€1,065 | -11.0% |
| Cash at bank and in hand | 54/58 | €247,994 | €265,343 | +€17,350 | +7.0% |
| Total equity and liabilities | 10/49 | €257,824 | €310,534 | +€52,710 | +20.4% |
| Equity | 10/15 | €240,757 | €263,303 | +€22,546 | +9.4% |
| Contributions | 10/11 | €12,408 | €12,408 | = | 0.0% |
| Contributions outside capital | 11 | €12,408 | €12,408 | = | 0.0% |
| Share premium | 1100/10 | €12,408 | €12,408 | = | 0.0% |
| Reserves | 13 | €228,349 | €250,895 | +€22,546 | +9.9% |
| Distributable reserves | 133 | €228,349 | €250,895 | +€22,546 | +9.9% |
| Amounts payable | 17/49 | €17,067 | €47,231 | +€30,164 | +177% |
| Amounts payable after more than one year | 17 | - | €14,653 | +€14,653 | |
| Financial debts | 170/4 | - | €14,653 | +€14,653 | |
| Amounts payable within one year | 42/48 | €17,067 | €32,578 | +€15,511 | +90.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,172 | +€5,172 | |
| Financial debts | 43 | €1,260 | €1,167 | -€93 | -7.4% |
| Other loans | 439 | €1,260 | €1,167 | -€93 | -7.4% |
| Trade debts | 44 | €8,985 | €4,894 | -€4,092 | -45.5% |
| Suppliers | 440/4 | €8,985 | €4,894 | -€4,092 | -45.5% |
| Taxes, remuneration and social security | 45 | €6,811 | €17,377 | +€10,567 | +155% |
| Taxes | 450/3 | €2,014 | €10,067 | +€8,053 | +400% |
| Remuneration and social security | 454/9 | €4,797 | €7,310 | +€2,514 | +52.4% |
| Other amounts payable | 47/48 | €11 | €3,968 | +€3,957 | +36,407% |
| Remuneration, social security and pensions | 62 | €49,497 | €72,954 | +€23,458 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,556 | +€1,556 | |
| Other operating charges | 640/8 | €1,272 | €1,587 | +€315 | +24.8% |
| Gross operating margin | 9900 | €70,781 | €107,115 | +€36,334 | +51.3% |
| Operating profit (loss) | 9901 | €20,013 | €31,019 | +€11,006 | +55.0% |
| Financial income | 75/76B | €1,221 | €3,817 | +€2,596 | +213% |
| Recurring financial income | 75 | €1,221 | €3,817 | +€2,596 | +213% |
| Financial charges | 65/66B | €1,535 | €2,351 | +€816 | +53.1% |
| Recurring financial charges | 65 | €1,535 | €2,351 | +€816 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €19,698 | €32,484 | +€12,786 | +64.9% |
| Income taxes | 67/77 | €6,182 | €9,938 | +€3,756 | +60.8% |
| Profit (loss) for the period | 9904 | €13,516 | €22,546 | +€9,030 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,516 | €22,546 | +€9,030 | +66.8% |
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.