OPTIEKZAAK OPTIC-SERVICES: what changed
What changed
OPTIEKZAAK OPTIC-SERVICES
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
€7,124
2024 · €5,312+€1,812
Equity
€44,000
2024 · €36,875+€7,124
Cash
€1,289
2024 · €4,477-€3,187
Balance sheet total
€203,779
2024 · €215,042-€11,263
Largest movements
Assets
- Tangible fixed assets -€14,532
down €14,532 (-8.6%), from €169,329 to €154,796
of which Land and buildings: -€10,629
- Stocks and contracts +€6,389
up €6,389 (+16.9%), from €37,828 to €44,217
- Cash -€3,187
down €3,187 (-71.2%), from €4,477 to €1,289
mainly Debts after one year (-€14,031) and Short-term financial debts (-€7,585)
Equity and liabilities
- Debts after one year -€14,031
down €14,031 (-11.6%), from €120,885 to €106,854
- Short-term financial debts -€7,585
down €7,585 (-69.0%), from €11,000 to €3,415
- Profit (loss) carried forward +€7,124
up €7,124 (+43.3%), from €16,470 to €23,595
- Other debts +€3,930
up €3,930 (+16.8%), from €23,400 to €27,330
Income statement
- Depreciation -€2,172
down €2,172 (-14.4%), from €15,083 to €12,911
- Other operating charges +€681
up €681 (+32.2%), from €2,119 to €2,800
- Gross operating margin +€448
up €448 (+1.7%), from €26,434 to €26,882
- Financial income -€269
down €269 (-41.0%), from €656 to €387
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.
Result 2024
€5,312
Gross operating margin
+€448
Depreciation
+€2,172
Other operating charges
-€681
Financial income
-€269
Financial charges
+€107
Taxes
+€36
Result 2025
€7,124
raises the resultlowers the result
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.
From operations
+€16,000
Investment
+€2,193
Financing
-€21,380
Cash 2024
€4,477
From operations (derived)
+€16,000
Net result for the year
+€7,124
Depreciation
+€12,911
Stocks and contracts
-€6,389
Receivables within one year
+€699
Deferred charges and accrued income
-€1,338
Trade debts
+€232
Tax, wage and social debts
-€1,224
Advances received
+€108
Other debts
+€3,930
Accrued charges and deferred income
-€52
Investment (derived)
+€2,193
Investment in fixed assets (net)
+€2,193
Financing
-€21,380
Debts after one year
-€14,031
Current portion of long-term debt
+€236
Short-term financial debts
-€7,585
Cash 2025
€1,289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,042 | €203,779 | -€11,263 | -5.2% |
| Fixed assets | 21/28 | €171,421 | €156,317 | -€15,103 | -8.8% |
| Intangible fixed assets | 21 | €2,092 | €1,521 | -€571 | -27.3% |
| Tangible fixed assets | 22/27 | €169,329 | €154,796 | -€14,532 | -8.6% |
| Land and buildings | 22 | €161,590 | €150,961 | -€10,629 | -6.6% |
| Plant, machinery and equipment | 23 | €5,546 | €3,835 | -€1,711 | -30.8% |
| Furniture and vehicles | 24 | €2,193 | €0 | -€2,193 | -100% |
| Current assets | 29/58 | €43,622 | €47,462 | +€3,841 | +8.8% |
| Stocks and contracts in progress | 3 | €37,828 | €44,217 | +€6,389 | +16.9% |
| Stocks | 30/36 | €37,828 | €44,217 | +€6,389 | +16.9% |
| Amounts receivable within one year | 40/41 | €1,317 | €618 | -€699 | -53.1% |
| Trade receivables | 40 | €1,317 | €0 | -€1,317 | -100% |
| Other amounts receivable | 41 | - | €618 | +€618 | |
| Cash at bank and in hand | 54/58 | €4,477 | €1,289 | -€3,187 | -71.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,338 | +€1,338 | |
| Total equity and liabilities | 10/49 | €215,042 | €203,779 | -€11,263 | -5.2% |
| Equity | 10/15 | €36,875 | €44,000 | +€7,124 | +19.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €16,470 | €23,595 | +€7,124 | +43.3% |
| Amounts payable | 17/49 | €178,167 | €159,780 | -€18,387 | -10.3% |
| Amounts payable after more than one year | 17 | €120,885 | €106,854 | -€14,031 | -11.6% |
| Financial debts | 170/4 | €120,885 | €106,854 | -€14,031 | -11.6% |
| Amounts payable within one year | 42/48 | €57,229 | €52,925 | -€4,304 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €13,795 | €14,031 | +€236 | +1.7% |
| Financial debts | 43 | €11,000 | €3,415 | -€7,585 | -69.0% |
| Credit institutions | 430/8 | €11,000 | €3,415 | -€7,585 | -69.0% |
| Trade debts | 44 | €2,759 | €2,991 | +€232 | +8.4% |
| Suppliers | 440/4 | €2,759 | €2,991 | +€232 | +8.4% |
| Advances received on contracts in progress | 46 | - | €108 | +€108 | |
| Taxes, remuneration and social security | 45 | €6,275 | €5,051 | -€1,224 | -19.5% |
| Taxes | 450/3 | €2,157 | €5,051 | +€2,894 | +134% |
| Remuneration and social security | 454/9 | €4,118 | €0 | -€4,118 | -100% |
| Other amounts payable | 47/48 | €23,400 | €27,330 | +€3,930 | +16.8% |
| Accrued charges and deferred income | 492/3 | €52 | €0 | -€52 | -100% |
| Non-recurring operating income | 76A | - | €7,310 | +€7,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,083 | €12,911 | -€2,172 | -14.4% |
| Other operating charges | 640/8 | €2,119 | €2,800 | +€681 | +32.2% |
| Gross operating margin | 9900 | €26,434 | €26,882 | +€448 | +1.7% |
| Operating profit (loss) | 9901 | €9,232 | €11,171 | +€1,939 | +21.0% |
| Financial income | 75/76B | €656 | €387 | -€269 | -41.0% |
| Recurring financial income | 75 | €656 | €387 | -€269 | -41.0% |
| Financial charges | 65/66B | €4,408 | €4,302 | -€107 | -2.4% |
| Recurring financial charges | 65 | €4,408 | €4,302 | -€107 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €5,480 | €7,256 | +€1,776 | +32.4% |
| Income taxes | 67/77 | €168 | €132 | -€36 | -21.6% |
| Profit (loss) for the period | 9904 | €5,312 | €7,124 | +€1,812 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,312 | €7,124 | +€1,812 | +34.1% |
Next steps
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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.