Optiek Withofs: 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 Withofs
Largest movements
- Cash +€191,547
up €191,547 (+53.7%), from €356,912 to €548,458
mainly Other debts (+€400,655) and Net result for the year (+€231,609)
- Tangible fixed assets -€14,175
down €14,175 (-21.6%), from €65,630 to €51,456
of which Other tangible fixed assets: -€8,094
- Stocks and contracts +€14,173
up €14,173 (+14.7%), from €96,557 to €110,730
- Receivables within one year -€8,348
down €8,348 (-12.2%), from €68,560 to €60,212
of which Trade receivables: -€9,776
- Other debts +€400,655
up €400,655 (+132,116%), from €303 to €400,959
- Profit (loss) carried forward -€387,510
down €387,510 (-100%), from €387,510 to €0
- Reserves +€219,119
up €219,119 (+448%), from €48,939 to €268,058
- Current portion of long-term debt -€18,242
down €18,242 (-91.6%), from €19,918 to €1,676
- Trade debts -€14,023
down €14,023 (-17.6%), from €79,785 to €65,762
- Gross operating margin +€17,075
up €17,075 (+4.4%), from €385,803 to €402,879
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 | €604,237 | €788,751 | +€184,513 | +30.5% |
| Fixed assets | 21/28 | €80,630 | €66,456 | -€14,175 | -17.6% |
| Tangible fixed assets | 22/27 | €65,630 | €51,456 | -€14,175 | -21.6% |
| Plant, machinery and equipment | 23 | €30,811 | €25,616 | -€5,195 | -16.9% |
| Furniture and vehicles | 24 | €1,665 | €779 | -€886 | -53.2% |
| Other tangible fixed assets | 26 | €33,155 | €25,061 | -€8,094 | -24.4% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €523,607 | €722,295 | +€198,688 | +37.9% |
| Stocks and contracts in progress | 3 | €96,557 | €110,730 | +€14,173 | +14.7% |
| Stocks | 30/36 | €96,557 | €110,730 | +€14,173 | +14.7% |
| Amounts receivable within one year | 40/41 | €68,560 | €60,212 | -€8,348 | -12.2% |
| Trade receivables | 40 | €68,046 | €58,270 | -€9,776 | -14.4% |
| Other amounts receivable | 41 | €514 | €1,942 | +€1,427 | +278% |
| Cash at bank and in hand | 54/58 | €356,912 | €548,458 | +€191,547 | +53.7% |
| Deferred charges and accrued income | 490/1 | €1,578 | €2,894 | +€1,317 | +83.5% |
| Total equity and liabilities | 10/49 | €604,237 | €788,751 | +€184,513 | +30.5% |
| Equity | 10/15 | €455,041 | €286,650 | -€168,391 | -37.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,939 | €268,058 | +€219,119 | +448% |
| Distributable reserves | 133 | €48,939 | €268,058 | +€219,119 | +448% |
| Profit (loss) carried forward | 14 | €387,510 | €0 | -€387,510 | -100% |
| Amounts payable | 17/49 | €149,196 | €502,101 | +€352,905 | +237% |
| Amounts payable after more than one year | 17 | €1,676 | €0 | -€1,676 | -100% |
| Financial debts | 170/4 | €1,676 | €0 | -€1,676 | -100% |
| Amounts payable within one year | 42/48 | €147,520 | €502,101 | +€354,581 | +240% |
| Current portion of amounts payable after more than one year | 42 | €19,918 | €1,676 | -€18,242 | -91.6% |
| Financial debts | 43 | - | €27 | +€27 | |
| Credit institutions | 430/8 | - | €27 | +€27 | |
| Trade debts | 44 | €79,785 | €65,762 | -€14,023 | -17.6% |
| Suppliers | 440/4 | €79,785 | €65,762 | -€14,023 | -17.6% |
| Taxes, remuneration and social security | 45 | €47,514 | €33,678 | -€13,836 | -29.1% |
| Taxes | 450/3 | €30,910 | €22,821 | -€8,090 | -26.2% |
| Remuneration and social security | 454/9 | €16,604 | €10,857 | -€5,747 | -34.6% |
| Other amounts payable | 47/48 | €303 | €400,959 | +€400,655 | +132,116% |
| Remuneration, social security and pensions | 62 | €75,887 | €79,267 | +€3,380 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,054 | €14,175 | +€121 | +0.9% |
| Other operating charges | 640/8 | €1,611 | €1,699 | +€88 | +5.5% |
| Gross operating margin | 9900 | €385,803 | €402,879 | +€17,075 | +4.4% |
| Operating profit (loss) | 9901 | €294,251 | €307,738 | +€13,487 | +4.6% |
| Financial income | 75/76B | €7,049 | €4,779 | -€2,270 | -32.2% |
| Recurring financial income | 75 | €7,049 | €4,779 | -€2,270 | -32.2% |
| Financial charges | 65/66B | €1,862 | €1,230 | -€632 | -34.0% |
| Recurring financial charges | 65 | €1,862 | €1,230 | -€632 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €299,438 | €311,288 | +€11,850 | +4.0% |
| Income taxes | 67/77 | €77,345 | €79,679 | +€2,334 | +3.0% |
| Profit (loss) for the period | 9904 | €222,093 | €231,609 | +€9,515 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €222,093 | €231,609 | +€9,515 | +4.3% |
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 27 October 2026 via checked.be.