OPTILENS BRUGGE: what changed
OPTILENS BRUGGE
Largest movements
- Receivables after one year +€33,682
new in 2025: €33,682
- Stocks and contracts -€29,380
down €29,380 (-19.4%), from €151,057 to €121,677
- Tangible fixed assets -€10,391
down €10,391 (-22.1%), from €47,061 to €36,670
of which Plant, machinery and equipment: -€7,617
- Cash -€8,033
down €8,033 (-24.2%), from €33,218 to €25,185
mainly Contributions, distributions and other (-€83,557) and Debts after one year (-€50,444)
- Deferred charges and accrued income -€8,028
down €8,028 (-48.2%), from €16,642 to €8,615
- Other debts +€63,496
up €63,496 (+713%), from €8,910 to €72,407
- Debts after one year -€50,444
down €50,444 (-51.5%), from €98,038 to €47,594
- Trade debts -€26,111
down €26,111 (-57.5%), from €45,426 to €19,315
- Tax, wage and social debts +€21,350
up €21,350 (+86.1%), from €24,806 to €46,156
of which Taxes: +€20,799
- Current portion of long-term debt -€17,311
down €17,311 (-45.9%), from €37,754 to €20,444
- Gross operating margin +€36,288
up €36,288 (+26.1%), from €139,047 to €175,335
- Taxes +€14,369
up €14,369 (+126%), from €11,417 to €25,785
- Depreciation -€12,243
down €12,243 (-39.6%), from €30,935 to €18,692
- Write-downs -€6,643
down €6,643 (-90.8%), from €7,312 to €669
- Staff costs +€2,105
up €2,105 (+4.2%), from €50,696 to €52,801
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 | €306,100 | €284,619 | -€21,481 | -7.0% |
| Fixed assets | 21/28 | €57,428 | €45,037 | -€12,391 | -21.6% |
| Intangible fixed assets | 21 | €10,367 | €8,367 | -€2,000 | -19.3% |
| Tangible fixed assets | 22/27 | €47,061 | €36,670 | -€10,391 | -22.1% |
| Plant, machinery and equipment | 23 | €15,979 | €8,362 | -€7,617 | -47.7% |
| Furniture and vehicles | 24 | €8,986 | €6,481 | -€2,505 | -27.9% |
| Other tangible fixed assets | 26 | €22,097 | €21,827 | -€269 | -1.2% |
| Current assets | 29/58 | €248,672 | €239,581 | -€9,090 | -3.7% |
| Amounts receivable after more than one year | 29 | - | €33,682 | +€33,682 | |
| Other amounts receivable | 291 | - | €33,682 | +€33,682 | |
| Stocks and contracts in progress | 3 | €151,057 | €121,677 | -€29,380 | -19.4% |
| Stocks | 30/36 | €151,057 | €121,677 | -€29,380 | -19.4% |
| Amounts receivable within one year | 40/41 | €47,755 | €50,422 | +€2,667 | +5.6% |
| Trade receivables | 40 | €16,914 | €24,147 | +€7,232 | +42.8% |
| Other amounts receivable | 41 | €30,840 | €26,275 | -€4,565 | -14.8% |
| Cash at bank and in hand | 54/58 | €33,218 | €25,185 | -€8,033 | -24.2% |
| Deferred charges and accrued income | 490/1 | €16,642 | €8,615 | -€8,028 | -48.2% |
| Total equity and liabilities | 10/49 | €306,100 | €284,619 | -€21,481 | -7.0% |
| Equity | 10/15 | €87,557 | €75,517 | -€12,040 | -13.8% |
| Contributions | 10/11 | €54,000 | €54,000 | = | 0.0% |
| Reserves | 13 | €33,557 | €21,517 | -€12,040 | -35.9% |
| Distributable reserves | 133 | €33,557 | €21,517 | -€12,040 | -35.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €218,543 | €209,101 | -€9,441 | -4.3% |
| Amounts payable after more than one year | 17 | €98,038 | €47,594 | -€50,444 | -51.5% |
| Financial debts | 170/4 | €98,038 | €47,594 | -€50,444 | -51.5% |
| Amounts payable within one year | 42/48 | €116,896 | €158,321 | +€41,425 | +35.4% |
| Current portion of amounts payable after more than one year | 42 | €37,754 | €20,444 | -€17,311 | -45.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €45,426 | €19,315 | -€26,111 | -57.5% |
| Suppliers | 440/4 | €45,426 | €19,315 | -€26,111 | -57.5% |
| Taxes, remuneration and social security | 45 | €24,806 | €46,156 | +€21,350 | +86.1% |
| Taxes | 450/3 | €12,559 | €33,358 | +€20,799 | +166% |
| Remuneration and social security | 454/9 | €12,247 | €12,798 | +€551 | +4.5% |
| Other amounts payable | 47/48 | €8,910 | €72,407 | +€63,496 | +713% |
| Accrued charges and deferred income | 492/3 | €3,609 | €3,186 | -€423 | -11.7% |
| Remuneration, social security and pensions | 62 | €50,696 | €52,801 | +€2,105 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,935 | €18,692 | -€12,243 | -39.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,312 | €669 | -€6,643 | -90.8% |
| Other operating charges | 640/8 | €1,257 | €1,288 | +€31 | +2.5% |
| Gross operating margin | 9900 | €139,047 | €175,335 | +€36,288 | +26.1% |
| Operating profit (loss) | 9901 | €48,848 | €101,885 | +€53,037 | +109% |
| Financial income | 75/76B | €2,083 | €1,770 | -€313 | -15.0% |
| Recurring financial income | 75 | €2,083 | €1,770 | -€313 | -15.0% |
| Financial charges | 65/66B | €5,957 | €6,352 | +€395 | +6.6% |
| Recurring financial charges | 65 | €5,957 | €6,352 | +€395 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €44,974 | €97,303 | +€52,329 | +116% |
| Income taxes | 67/77 | €11,417 | €25,785 | +€14,369 | +126% |
| Profit (loss) for the period | 9904 | €33,557 | €71,517 | +€37,960 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €33,557 | €71,517 | +€37,960 | +113% |
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 5 November 2026 via checked.be.