OPTIEKER JEF VAN DYCK: what changed
OPTIEKER JEF VAN DYCK
Largest movements
- Stocks and contracts -€206,884
down €206,884 (-96.4%), from €214,618 to €7,734
- Cash +€54,464
up €54,464 (+369%), from €14,740 to €69,204
mainly Stocks and contracts (+€206,884) and Tax, wage and social debts (+€22,655)
- Receivables within one year +€7,503
up €7,503 (+58.2%), from €12,900 to €20,403
of which Trade receivables: +€7,504
- Deferred charges and accrued income -€5,305
down €5,305 (-77.2%), from €6,872 to €1,567
- Tangible fixed assets -€3,351
down €3,351 (-30.9%), from €10,853 to €7,502
of which Furniture and vehicles: -€1,879
- Other debts -€185,505
down €185,505 (-99.0%), from €187,340 to €1,835
- Tax, wage and social debts +€22,655
up €22,655 (+330%), from €6,865 to €29,520
of which Taxes: +€22,655
- Reserves +€17,933
up €17,933 (+53.8%), from €33,351 to €51,284
- Accrued charges and deferred income -€4,827
down €4,827 (-89.7%), from €5,380 to €554
- Trade debts -€4,053
down €4,053 (-46.7%), from €8,679 to €4,625
- Gross operating margin +€27,596
up €27,596, from -€15,213 to €12,383
- Financial income +€12,127
up €12,127 (+1,802%), from €673 to €12,800
of which Non-recurring financial income: +€12,670
- Depreciation -€2,853
down €2,853 (-46.0%), from €6,205 to €3,351
- Taxes +€1,854
up €1,854 (+311%), from €597 to €2,451
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 | €260,206 | €106,410 | -€153,796 | -59.1% |
| Fixed assets | 21/28 | €11,077 | €7,502 | -€3,575 | -32.3% |
| Tangible fixed assets | 22/27 | €10,853 | €7,502 | -€3,351 | -30.9% |
| Plant, machinery and equipment | 23 | €4,072 | €3,194 | -€879 | -21.6% |
| Furniture and vehicles | 24 | €2,705 | €826 | -€1,879 | -69.5% |
| Other tangible fixed assets | 26 | €4,076 | €3,483 | -€594 | -14.6% |
| Financial fixed assets | 28 | €223 | - | -€223 | |
| Current assets | 29/58 | €249,129 | €98,908 | -€150,222 | -60.3% |
| Stocks and contracts in progress | 3 | €214,618 | €7,734 | -€206,884 | -96.4% |
| Stocks | 30/36 | €214,618 | €7,734 | -€206,884 | -96.4% |
| Amounts receivable within one year | 40/41 | €12,900 | €20,403 | +€7,503 | +58.2% |
| Trade receivables | 40 | €6,496 | €14,000 | +€7,504 | +116% |
| Other amounts receivable | 41 | €6,403 | €6,402 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €14,740 | €69,204 | +€54,464 | +369% |
| Deferred charges and accrued income | 490/1 | €6,872 | €1,567 | -€5,305 | -77.2% |
| Total equity and liabilities | 10/49 | €260,206 | €106,410 | -€153,796 | -59.1% |
| Equity | 10/15 | €51,943 | €69,876 | +€17,933 | +34.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33,351 | €51,284 | +€17,933 | +53.8% |
| Distributable reserves | 133 | €33,351 | €51,284 | +€17,933 | +53.8% |
| Amounts payable | 17/49 | €208,263 | €36,533 | -€171,729 | -82.5% |
| Amounts payable within one year | 42/48 | €202,883 | €35,980 | -€166,903 | -82.3% |
| Trade debts | 44 | €8,679 | €4,625 | -€4,053 | -46.7% |
| Suppliers | 440/4 | €8,679 | €4,625 | -€4,053 | -46.7% |
| Taxes, remuneration and social security | 45 | €6,865 | €29,520 | +€22,655 | +330% |
| Taxes | 450/3 | €4,765 | €27,420 | +€22,655 | +475% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €187,340 | €1,835 | -€185,505 | -99.0% |
| Accrued charges and deferred income | 492/3 | €5,380 | €554 | -€4,827 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,205 | €3,351 | -€2,853 | -46.0% |
| Other operating charges | 640/8 | €909 | €774 | -€135 | -14.8% |
| Gross operating margin | 9900 | -€15,213 | €12,383 | +€27,596 | |
| Operating profit (loss) | 9901 | -€22,327 | €8,257 | +€30,584 | |
| Financial income | 75/76B | €673 | €12,800 | +€12,127 | +1,802% |
| Recurring financial income | 75 | €673 | €130 | -€543 | -80.6% |
| Non-recurring financial income | 76B | - | €12,670 | +€12,670 | |
| Financial charges | 65/66B | €610 | €674 | +€64 | +10.5% |
| Recurring financial charges | 65 | €610 | €674 | +€64 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,263 | €20,384 | +€42,647 | |
| Income taxes | 67/77 | €597 | €2,451 | +€1,854 | +311% |
| Profit (loss) for the period | 9904 | -€22,860 | €17,933 | +€40,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,860 | €17,933 | +€40,793 |
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 1 November 2026 via checked.be.