OPTIKAT: what changed
Two fiscal 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.
OPTIKAT
Largest movements
- Tangible fixed assets +€19,107
up €19,107 (+12.6%), from €151,661 to €170,768
of which Plant, machinery and equipment: +€22,834
- Cash +€14,194
up €14,194 (+89.5%), from €15,853 to €30,046
mainly Net result for the year (+€21,705) and Tax, wage and social debts (+€13,709)
- Receivables within one year -€9,463
down €9,463 (-16.1%), from €58,668 to €49,205
of which Trade receivables: -€15,748
- Reserves +€21,705
up €21,705 (+21.1%), from €102,923 to €124,628
of which Distributable reserves: +€21,705
- Trade debts -€15,053
down €15,053 (-38.0%), from €39,605 to €24,552
- Tax, wage and social debts +€13,709
up €13,709 (+51.8%), from €26,483 to €40,192
of which Remuneration and social security: +€9,694
- Advances received +€10,000
new in 2025: €10,000
- Debts after one year -€5,983
down €5,983 (-17.0%), from €35,204 to €29,221
- Gross operating margin +€30,412
up €30,412 (+26.4%), from €115,060 to €145,471
- Staff costs +€20,545
up €20,545 (+24.3%), from €84,490 to €105,035
- Taxes +€1,679
up €1,679 (+20.3%), from €8,289 to €9,968
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.
Cash bridge derived
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 | €229,205 | €253,909 | +€24,704 | +10.8% |
| Fixed assets | 21/28 | €154,161 | €173,268 | +€19,107 | +12.4% |
| Tangible fixed assets | 22/27 | €151,661 | €170,768 | +€19,107 | +12.6% |
| Land and buildings | 22 | €145,117 | €140,535 | -€4,581 | -3.2% |
| Plant, machinery and equipment | 23 | €3,681 | €26,515 | +€22,834 | +620.3% |
| Furniture and vehicles | 24 | €2,863 | €3,717 | +€854 | +29.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €75,044 | €80,641 | +€5,597 | +7.5% |
| Amounts receivable within one year | 40/41 | €58,668 | €49,205 | -€9,463 | -16.1% |
| Trade receivables | 40 | €34,970 | €19,222 | -€15,748 | -45.0% |
| Other amounts receivable | 41 | €23,699 | €29,983 | +€6,284 | +26.5% |
| Cash at bank and in hand | 54/58 | €15,853 | €30,046 | +€14,194 | +89.5% |
| Deferred charges and accrued income | 490/1 | €523 | €1,390 | +€867 | +165.6% |
| Total equity and liabilities | 10/49 | €229,205 | €253,909 | +€24,704 | +10.8% |
| Equity | 10/15 | €121,923 | €143,628 | +€21,705 | +17.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €102,923 | €124,628 | +€21,705 | +21.1% |
| Tax-exempt reserves | 132 | €3,762 | €3,762 | = | 0.0% |
| Distributable reserves | 133 | €99,161 | €120,866 | +€21,705 | +21.9% |
| Amounts payable | 17/49 | €107,282 | €110,281 | +€2,999 | +2.8% |
| Amounts payable after more than one year | 17 | €35,204 | €29,221 | -€5,983 | -17.0% |
| Financial debts | 170/4 | €35,204 | €29,221 | -€5,983 | -17.0% |
| Amounts payable within one year | 42/48 | €72,014 | €80,997 | +€8,983 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €5,926 | €5,983 | +€57 | +1.0% |
| Trade debts | 44 | €39,605 | €24,552 | -€15,053 | -38.0% |
| Suppliers | 440/4 | €39,605 | €24,552 | -€15,053 | -38.0% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €26,483 | €40,192 | +€13,709 | +51.8% |
| Taxes | 450/3 | €16,683 | €20,698 | +€4,015 | +24.1% |
| Remuneration and social security | 454/9 | €9,800 | €19,494 | +€9,694 | +98.9% |
| Other amounts payable | 47/48 | €0 | €269 | +€269 | |
| Accrued charges and deferred income | 492/3 | €64 | €64 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €84,490 | €105,035 | +€20,545 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,905 | €8,073 | +€1,168 | +16.9% |
| Other operating charges | 640/8 | €1,214 | €1,243 | +€29 | +2.4% |
| Gross operating margin | 9900 | €115,060 | €145,471 | +€30,412 | +26.4% |
| Operating profit (loss) | 9901 | €22,451 | €31,120 | +€8,669 | +38.6% |
| Financial income | 75/76B | €0 | €1,027 | +€1,027 | |
| Recurring financial income | 75 | €0 | €1,027 | +€1,027 | |
| Financial charges | 65/66B | €509 | €474 | -€35 | -6.9% |
| Recurring financial charges | 65 | €509 | €474 | -€35 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €21,942 | €31,673 | +€9,731 | +44.4% |
| Income taxes | 67/77 | €8,289 | €9,968 | +€1,679 | +20.3% |
| Profit (loss) for the period | 9904 | €13,652 | €21,705 | +€8,053 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,652 | €21,705 | +€8,053 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.