OPTIEK WINDSOR: 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 WINDSOR
Largest movements
- Tangible fixed assets +€127,528
up €127,528 (+3.5%), from €3.6m to €3.8m
of which Land and buildings: +€130,260
- Other debts +€193,590
up €193,590 (+14.6%), from €1.3m to €1.5m
- Profit (loss) carried forward -€38,614
down €38,614 (-4.9%), from -€780,817 to -€819,431
- Gross operating margin -€9,523
down €9,523, from €7,772 to -€1,751
- Taxes +€9,231
new in 2025: €9,231
- Financial income -€7,240
no longer reported in 2025 (was €7,240)
- Depreciation +€2,363
up €2,363 (+10.3%), from €22,880 to €25,243
- Financial charges +€581
up €581 (+587%), from €99 to €680
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 | €3,662,575 | €3,801,344 | +€138,769 | +3.8% |
| Fixed assets | 21/28 | €3,634,647 | €3,762,175 | +€127,528 | +3.5% |
| Tangible fixed assets | 22/27 | €3,634,647 | €3,762,175 | +€127,528 | +3.5% |
| Land and buildings | 22 | €3,631,180 | €3,761,440 | +€130,260 | +3.6% |
| Plant, machinery and equipment | 23 | €1,104 | €736 | -€368 | -33.3% |
| Furniture and vehicles | 24 | €2,363 | - | -€2,363 | |
| Current assets | 29/58 | €27,928 | €39,168 | +€11,240 | +40.2% |
| Amounts receivable within one year | 40/41 | €8,596 | €6,447 | -€2,149 | -25.0% |
| Other amounts receivable | 41 | €8,596 | €6,447 | -€2,149 | -25.0% |
| Cash at bank and in hand | 54/58 | €19,244 | €32,722 | +€13,478 | +70.0% |
| Deferred charges and accrued income | 490/1 | €89 | - | -€89 | |
| Total equity and liabilities | 10/49 | €3,662,575 | €3,801,344 | +€138,769 | +3.8% |
| Equity | 10/15 | €649,760 | €611,146 | -€38,614 | -5.9% |
| Contributions | 10/11 | €1,370,101 | €1,370,101 | = | 0.0% |
| Capital | 10 | €1,370,101 | €1,370,101 | = | 0.0% |
| Issued capital | 100 | €1,370,101 | €1,370,101 | = | 0.0% |
| Reserves | 13 | €60,475 | €60,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,475 | €60,475 | = | 0.0% |
| Legal reserve | 130 | €60,475 | €60,475 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€780,817 | -€819,431 | -€38,614 | -4.9% |
| Amounts payable | 17/49 | €3,012,815 | €3,190,198 | +€177,382 | +5.9% |
| Amounts payable after more than one year | 17 | €1,632,919 | €1,632,919 | = | 0.0% |
| Other amounts payable | 178/9 | €1,632,919 | €1,632,919 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,379,896 | €1,557,279 | +€177,382 | +12.9% |
| Trade debts | 44 | €49,112 | €34,263 | -€14,850 | -30.2% |
| Suppliers | 440/4 | €49,112 | €34,263 | -€14,850 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,358 | - | -€1,358 | |
| Taxes | 450/3 | €1,358 | - | -€1,358 | |
| Other amounts payable | 47/48 | €1,329,426 | €1,523,016 | +€193,590 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,880 | €25,243 | +€2,363 | +10.3% |
| Other operating charges | 640/8 | €1,573 | €1,708 | +€135 | +8.6% |
| Non-recurring operating charges | 66A | €727,432 | - | -€727,432 | |
| Gross operating margin | 9900 | €7,772 | -€1,751 | -€9,523 | |
| Operating profit (loss) | 9901 | -€744,112 | -€28,702 | +€715,410 | +96.1% |
| Financial income | 75/76B | €7,240 | - | -€7,240 | |
| Recurring financial income | 75 | €7,240 | - | -€7,240 | |
| Financial charges | 65/66B | €99 | €680 | +€581 | +587% |
| Recurring financial charges | 65 | €99 | €680 | +€581 | +587% |
| Profit (loss) for the period before taxes | 9903 | -€736,971 | -€29,383 | +€707,588 | +96.0% |
| Income taxes | 67/77 | - | €9,231 | +€9,231 | |
| Profit (loss) for the period | 9904 | -€736,971 | -€38,614 | +€698,357 | +94.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€736,971 | -€38,614 | +€698,357 | +94.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.