OPTIQUE BRINKMANN: 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.
OPTIQUE BRINKMANN
Largest movements
- Current investments +€94,397
up €94,397 (+104%), from €90,603 to €185,000
- Cash -€41,870
down €41,870 (-51.5%), from €81,361 to €39,491
mainly Current investments (-€94,397) and Trade debts (-€24,996)
- Tangible fixed assets -€32,509
down €32,509 (-20.8%), from €156,187 to €123,678
- Stocks and contracts -€13,405
down €13,405 (-20.8%), from €64,495 to €51,091
- Profit (loss) carried forward +€73,769
up €73,769 (+33.4%), from €221,148 to €294,917
- Trade debts -€24,996
down €24,996 (-40.5%), from €61,781 to €36,784
- Debts after one year -€18,862
down €18,862 (-64.7%), from €29,170 to €10,308
- Other debts -€14,400
no longer reported in 2025 (was €14,400)
- Tax, wage and social debts -€11,741
down €11,741 (-58.7%), from €19,989 to €8,248
of which Remuneration and social security: -€6,741
- Gross operating margin -€59,276
down €59,276 (-30.0%), from €197,281 to €138,005
- Staff costs -€34,795
down €34,795 (-67.2%), from €51,814 to €17,019
- Write-downs -€21,286
down €21,286, from €7,622 to -€13,664
- Taxes +€4,305
up €4,305 (+20.3%), from €21,199 to €25,505
- Financial charges -€3,788
down €3,788 (-69.1%), from €5,482 to €1,694
of which Financial charges: -€3,924
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 | €424,121 | €428,613 | +€4,492 | +1.1% |
| Fixed assets | 21/28 | €157,187 | €124,678 | -€32,509 | -20.7% |
| Tangible fixed assets | 22/27 | €156,187 | €123,678 | -€32,509 | -20.8% |
| Land and buildings | 22 | €26,688 | €24,001 | -€2,687 | -10.1% |
| Plant, machinery and equipment | 23 | €73,557 | €59,169 | -€14,388 | -19.6% |
| Furniture and vehicles | 24 | €55,942 | €40,508 | -€15,434 | -27.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €266,933 | €303,935 | +€37,001 | +13.9% |
| Stocks and contracts in progress | 3 | €64,495 | €51,091 | -€13,405 | -20.8% |
| Stocks | 30/36 | €64,495 | €51,091 | -€13,405 | -20.8% |
| Amounts receivable within one year | 40/41 | €24,528 | €23,468 | -€1,061 | -4.3% |
| Trade receivables | 40 | €5,187 | €20,344 | +€15,157 | +292% |
| Other amounts receivable | 41 | €19,341 | €3,124 | -€16,218 | -83.9% |
| Current investments | 50/53 | €90,603 | €185,000 | +€94,397 | +104% |
| Cash at bank and in hand | 54/58 | €81,361 | €39,491 | -€41,870 | -51.5% |
| Deferred charges and accrued income | 490/1 | €5,945 | €4,885 | -€1,060 | -17.8% |
| Total equity and liabilities | 10/49 | €424,121 | €428,613 | +€4,492 | +1.1% |
| Equity | 10/15 | €280,642 | €354,411 | +€73,769 | +26.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €40,902 | €40,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,902 | €2,851 | -€3,051 | -51.7% |
| Reserves not available under the articles | 1311 | €2,851 | €2,851 | = | 0.0% |
| Other | 1319 | €3,051 | - | -€3,051 | |
| Tax-exempt reserves | 132 | - | €3,051 | +€3,051 | |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,148 | €294,917 | +€73,769 | +33.4% |
| Amounts payable | 17/49 | €143,479 | €74,202 | -€69,276 | -48.3% |
| Amounts payable after more than one year | 17 | €29,170 | €10,308 | -€18,862 | -64.7% |
| Financial debts | 170/4 | €29,170 | €10,308 | -€18,862 | -64.7% |
| Amounts payable within one year | 42/48 | €114,309 | €63,895 | -€50,414 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €18,138 | €18,862 | +€724 | +4.0% |
| Trade debts | 44 | €61,781 | €36,784 | -€24,996 | -40.5% |
| Suppliers | 440/4 | €61,781 | €36,784 | -€24,996 | -40.5% |
| Taxes, remuneration and social security | 45 | €19,989 | €8,248 | -€11,741 | -58.7% |
| Taxes | 450/3 | €12,400 | €7,400 | -€5,000 | -40.3% |
| Remuneration and social security | 454/9 | €7,589 | €848 | -€6,741 | -88.8% |
| Other amounts payable | 47/48 | €14,400 | - | -€14,400 | |
| Non-recurring operating income | 76A | €13,695 | €13,614 | -€80 | -0.6% |
| Remuneration, social security and pensions | 62 | €51,814 | €17,019 | -€34,795 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,680 | €34,244 | +€1,565 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,622 | -€13,664 | -€21,286 | |
| Other operating charges | 640/8 | €5,199 | €2,565 | -€2,634 | -50.7% |
| Non-recurring operating charges | 66A | €1,877 | €262 | -€1,615 | -86.0% |
| Gross operating margin | 9900 | €197,281 | €138,005 | -€59,276 | -30.0% |
| Operating profit (loss) | 9901 | €98,089 | €97,578 | -€511 | -0.5% |
| Financial income | 75/76B | €4,322 | €3,389 | -€933 | -21.6% |
| Recurring financial income | 75 | €4,322 | €3,389 | -€933 | -21.6% |
| Financial charges | 65/66B | €5,482 | €1,694 | -€3,788 | -69.1% |
| Recurring financial charges | 65 | €5,482 | €1,558 | -€3,924 | -71.6% |
| Non-recurring financial charges | 66B | - | €136 | +€136 | |
| Profit (loss) for the period before taxes | 9903 | €96,929 | €99,273 | +€2,344 | +2.4% |
| Income taxes | 67/77 | €21,199 | €25,505 | +€4,305 | +20.3% |
| Profit (loss) for the period | 9904 | €75,730 | €73,769 | -€1,961 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,730 | €73,769 | -€1,961 | -2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.