OPTIQUE HARKSEN: 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 HARKSEN
Largest movements
- Cash +€324,713
up €324,713 (+1,116%), from €29,096 to €353,809
mainly Other debts (+€249,216) and Depreciation (+€150,283)
- Stocks and contracts +€26,933
up €26,933 (+17.4%), from €155,077 to €182,010
- Other debts +€249,216
up €249,216 (+73.1%), from €340,839 to €590,055
- Reserves +€64,731
up €64,731 (+10.4%), from €619,903 to €684,635
of which Distributable reserves: +€64,731
- Tax, wage and social debts +€37,533
up €37,533 (+35.4%), from €106,074 to €143,607
of which Taxes: +€28,005
- Trade debts +€36,165
up €36,165 (+58.2%), from €62,153 to €98,318
- Current portion of long-term debt -€25,350
down €25,350 (-71.7%), from €35,350 to €10,000
- Staff costs +€19,862
up €19,862 (+11.0%), from €180,984 to €200,845
- Depreciation +€14,268
up €14,268 (+10.5%), from €136,015 to €150,283
- Taxes -€10,833
down €10,833 (-35.1%), from €30,821 to €19,988
- Financial income -€5,387
down €5,387 (-92.4%), from €5,830 to €443
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 | €1,226,320 | €1,588,616 | +€362,296 | +29.5% |
| Fixed assets | 21/28 | €984,238 | €982,419 | -€1,819 | -0.2% |
| Tangible fixed assets | 22/27 | €977,388 | €975,568 | -€1,820 | -0.2% |
| Land and buildings | 22 | €188,089 | €179,754 | -€8,335 | -4.4% |
| Plant, machinery and equipment | 23 | €28,513 | €45,682 | +€17,169 | +60.2% |
| Furniture and vehicles | 24 | €35,285 | €17,798 | -€17,487 | -49.6% |
| Other tangible fixed assets | 26 | €725,501 | €732,335 | +€6,833 | +0.9% |
| Financial fixed assets | 28 | €6,850 | €6,851 | +€1 | 0.0% |
| Current assets | 29/58 | €242,082 | €606,196 | +€364,115 | +150% |
| Stocks and contracts in progress | 3 | €155,077 | €182,010 | +€26,933 | +17.4% |
| Stocks | 30/36 | €155,077 | €182,010 | +€26,933 | +17.4% |
| Amounts receivable within one year | 40/41 | €49,612 | €64,069 | +€14,457 | +29.1% |
| Trade receivables | 40 | €10,171 | €24,424 | +€14,253 | +140% |
| Other amounts receivable | 41 | €39,442 | €39,645 | +€204 | +0.5% |
| Cash at bank and in hand | 54/58 | €29,096 | €353,809 | +€324,713 | +1,116% |
| Deferred charges and accrued income | 490/1 | €8,296 | €6,307 | -€1,989 | -24.0% |
| Total equity and liabilities | 10/49 | €1,226,320 | €1,588,616 | +€362,296 | +29.5% |
| Equity | 10/15 | €681,903 | €746,635 | +€64,731 | +9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €619,903 | €684,635 | +€64,731 | +10.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €613,703 | €678,435 | +€64,731 | +10.5% |
| Amounts payable | 17/49 | €544,416 | €841,981 | +€297,565 | +54.7% |
| Amounts payable within one year | 42/48 | €544,416 | €841,981 | +€297,565 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €35,350 | €10,000 | -€25,350 | -71.7% |
| Trade debts | 44 | €62,153 | €98,318 | +€36,165 | +58.2% |
| Suppliers | 440/4 | €62,153 | €98,318 | +€36,165 | +58.2% |
| Taxes, remuneration and social security | 45 | €106,074 | €143,607 | +€37,533 | +35.4% |
| Taxes | 450/3 | €73,179 | €101,184 | +€28,005 | +38.3% |
| Remuneration and social security | 454/9 | €32,894 | €42,423 | +€9,529 | +29.0% |
| Other amounts payable | 47/48 | €340,839 | €590,055 | +€249,216 | +73.1% |
| Remuneration, social security and pensions | 62 | €180,984 | €200,845 | +€19,862 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,015 | €150,283 | +€14,268 | +10.5% |
| Other operating charges | 640/8 | €6,657 | €8,324 | +€1,668 | +25.1% |
| Gross operating margin | 9900 | €445,202 | €447,856 | +€2,655 | +0.6% |
| Operating profit (loss) | 9901 | €121,547 | €88,404 | -€33,142 | -27.3% |
| Financial income | 75/76B | €5,830 | €443 | -€5,387 | -92.4% |
| Recurring financial income | 75 | €5,830 | €443 | -€5,387 | -92.4% |
| Financial charges | 65/66B | €2,087 | €4,128 | +€2,041 | +97.8% |
| Recurring financial charges | 65 | €2,087 | €4,128 | +€2,041 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €125,289 | €84,719 | -€40,570 | -32.4% |
| Income taxes | 67/77 | €30,821 | €19,988 | -€10,833 | -35.1% |
| Profit (loss) for the period | 9904 | €94,468 | €64,731 | -€29,737 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,468 | €64,731 | -€29,737 | -31.5% |
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 24 October 2026 via checked.be.