OPTIK SCHÜTZ: 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.
OPTIK SCHÜTZ
Largest movements
- Cash +€14,641
up €14,641 (+34.6%), from €42,296 to €56,937
mainly Net result for the year (+€9,999) and Depreciation (+€8,338)
- Tangible fixed assets -€8,338
down €8,338 (-12.0%), from €69,577 to €61,240
of which Plant, machinery and equipment: -€5,431
- Receivables within one year -€4,465
down €4,465 (-57.6%), from €7,747 to €3,282
of which Trade receivables: -€3,354
- Debts after one year -€14,781
down €14,781 (-31.8%), from €46,440 to €31,659
- Reserves +€9,990
up €9,990 (+12.7%), from €78,900 to €88,890
- Gross operating margin +€1,231
up €1,231 (+2.2%), from €56,769 to €58,000
- Taxes +€1,047
up €1,047 (+25.7%), from €4,073 to €5,120
- Staff costs -€961
down €961 (-3.2%), from €30,246 to €29,285
- Other operating charges -€588
down €588 (-21.6%), from €2,727 to €2,139
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 | €298,298 | €297,162 | -€1,136 | -0.4% |
| Fixed assets | 21/28 | €69,577 | €61,240 | -€8,338 | -12.0% |
| Tangible fixed assets | 22/27 | €69,577 | €61,240 | -€8,338 | -12.0% |
| Land and buildings | 22 | €49,594 | €46,687 | -€2,907 | -5.9% |
| Plant, machinery and equipment | 23 | €19,983 | €14,552 | -€5,431 | -27.2% |
| Current assets | 29/58 | €228,720 | €235,922 | +€7,202 | +3.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €160,270 | €159,391 | -€880 | -0.5% |
| Stocks | 30/36 | €160,270 | €159,391 | -€880 | -0.5% |
| Amounts receivable within one year | 40/41 | €7,747 | €3,282 | -€4,465 | -57.6% |
| Trade receivables | 40 | €5,820 | €2,466 | -€3,354 | -57.6% |
| Other amounts receivable | 41 | €1,928 | €816 | -€1,111 | -57.6% |
| Cash at bank and in hand | 54/58 | €42,296 | €56,937 | +€14,641 | +34.6% |
| Deferred charges and accrued income | 490/1 | €3,407 | €1,313 | -€2,094 | -61.5% |
| Total equity and liabilities | 10/49 | €298,298 | €297,162 | -€1,136 | -0.4% |
| Equity | 10/15 | €216,197 | €226,196 | +€9,999 | +4.6% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €78,900 | €88,890 | +€9,990 | +12.7% |
| Distributable reserves | 133 | €78,900 | €88,890 | +€9,990 | +12.7% |
| Profit (loss) carried forward | 14 | €82,297 | €82,306 | +€9 | 0.0% |
| Amounts payable | 17/49 | €82,101 | €70,966 | -€11,135 | -13.6% |
| Amounts payable after more than one year | 17 | €46,440 | €31,659 | -€14,781 | -31.8% |
| Financial debts | 170/4 | €46,440 | €31,659 | -€14,781 | -31.8% |
| Amounts payable within one year | 42/48 | €35,661 | €39,307 | +€3,646 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €14,123 | €14,781 | +€658 | +4.7% |
| Trade debts | 44 | €4,880 | €7,162 | +€2,282 | +46.8% |
| Suppliers | 440/4 | €4,880 | €7,162 | +€2,282 | +46.8% |
| Taxes, remuneration and social security | 45 | €16,439 | €17,352 | +€913 | +5.6% |
| Taxes | 450/3 | €11,324 | €10,611 | -€713 | -6.3% |
| Remuneration and social security | 454/9 | €5,115 | €6,741 | +€1,626 | +31.8% |
| Other amounts payable | 47/48 | €220 | €13 | -€207 | -94.2% |
| Remuneration, social security and pensions | 62 | €30,246 | €29,285 | -€961 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,609 | €8,338 | -€271 | -3.1% |
| Other operating charges | 640/8 | €2,727 | €2,139 | -€588 | -21.6% |
| Gross operating margin | 9900 | €56,769 | €58,000 | +€1,231 | +2.2% |
| Operating profit (loss) | 9901 | €15,188 | €18,239 | +€3,051 | +20.1% |
| Financial income | 75/76B | €1,472 | €1,473 | +€1 | +0.1% |
| Recurring financial income | 75 | €1,472 | €1,473 | +€1 | +0.1% |
| Financial charges | 65/66B | €4,836 | €4,593 | -€243 | -5.0% |
| Recurring financial charges | 65 | €4,836 | €4,593 | -€243 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €11,824 | €15,119 | +€3,295 | +27.9% |
| Income taxes | 67/77 | €4,073 | €5,120 | +€1,047 | +25.7% |
| Profit (loss) for the period | 9904 | €7,750 | €9,999 | +€2,248 | +29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,750 | €9,999 | +€2,248 | +29.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.