OPTISCH CENTRUM CLAEYS: 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.
OPTISCH CENTRUM CLAEYS
Largest movements
- Cash +€36,954
up €36,954 (+45.4%), from €81,462 to €118,415
mainly Net result for the year (+€81,004) and Depreciation (+€29,410)
- Stocks and contracts +€28,479
up €28,479 (+18.8%), from €151,511 to €179,990
- Tangible fixed assets -€26,313
down €26,313 (-21.8%), from €120,831 to €94,518
of which Furniture and vehicles: -€15,726
- Receivables within one year +€16,333
up €16,333 (+10.8%), from €151,922 to €168,255
of which Other amounts receivable: +€12,519
- Reserves +€81,004
up €81,004 (+22.1%), from €366,463 to €447,466
of which Distributable reserves: +€82,054
- Debts after one year -€26,771
down €26,771 (-70.3%), from €38,102 to €11,332
- Trade debts +€6,295
up €6,295 (+11.4%), from €55,019 to €61,314
- Gross operating margin +€20,546
up €20,546 (+10.9%), from €189,007 to €209,554
- Taxes +€7,974
up €7,974 (+33.1%), from €24,085 to €32,059
- Write-downs +€3,255
up €3,255 (+71.4%), from -€4,558 to -€1,303
- Staff costs +€2,276
up €2,276 (+3.4%), from €67,069 to €69,344
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 | €531,382 | €587,114 | +€55,733 | +10.5% |
| Fixed assets | 21/28 | €120,831 | €94,518 | -€26,313 | -21.8% |
| Tangible fixed assets | 22/27 | €120,831 | €94,518 | -€26,313 | -21.8% |
| Plant, machinery and equipment | 23 | €33,155 | €23,125 | -€10,030 | -30.3% |
| Furniture and vehicles | 24 | €58,052 | €42,326 | -€15,726 | -27.1% |
| Other tangible fixed assets | 26 | €29,624 | €29,068 | -€556 | -1.9% |
| Current assets | 29/58 | €410,551 | €492,596 | +€82,046 | +20.0% |
| 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 | €151,511 | €179,990 | +€28,479 | +18.8% |
| Stocks | 30/36 | €151,511 | €179,990 | +€28,479 | +18.8% |
| Amounts receivable within one year | 40/41 | €151,922 | €168,255 | +€16,333 | +10.8% |
| Trade receivables | 40 | €12,973 | €16,788 | +€3,815 | +29.4% |
| Other amounts receivable | 41 | €138,949 | €151,468 | +€12,519 | +9.0% |
| Cash at bank and in hand | 54/58 | €81,462 | €118,415 | +€36,954 | +45.4% |
| Deferred charges and accrued income | 490/1 | €10,656 | €10,935 | +€280 | +2.6% |
| Total equity and liabilities | 10/49 | €531,382 | €587,114 | +€55,733 | +10.5% |
| Equity | 10/15 | €385,063 | €466,066 | +€81,004 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €366,463 | €447,466 | +€81,004 | +22.1% |
| Tax-exempt reserves | 132 | €8,037 | €6,987 | -€1,050 | -13.1% |
| Distributable reserves | 133 | €358,426 | €440,480 | +€82,054 | +22.9% |
| Provisions and deferred taxes | 16 | €679 | €329 | -€350 | -51.6% |
| Deferred taxes | 168 | €679 | €329 | -€350 | -51.6% |
| Amounts payable | 17/49 | €145,640 | €120,719 | -€24,921 | -17.1% |
| Amounts payable after more than one year | 17 | €38,102 | €11,332 | -€26,771 | -70.3% |
| Financial debts | 170/4 | €38,102 | €11,332 | -€26,771 | -70.3% |
| Amounts payable within one year | 42/48 | €104,525 | €107,353 | +€2,828 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €28,079 | €26,771 | -€1,308 | -4.7% |
| Trade debts | 44 | €55,019 | €61,314 | +€6,295 | +11.4% |
| Suppliers | 440/4 | €55,019 | €61,314 | +€6,295 | +11.4% |
| Taxes, remuneration and social security | 45 | €20,744 | €19,269 | -€1,475 | -7.1% |
| Taxes | 450/3 | €11,177 | €9,675 | -€1,503 | -13.4% |
| Remuneration and social security | 454/9 | €9,566 | €9,594 | +€28 | +0.3% |
| Other amounts payable | 47/48 | €684 | - | -€684 | |
| Accrued charges and deferred income | 492/3 | €3,013 | €2,034 | -€978 | -32.5% |
| Remuneration, social security and pensions | 62 | €67,069 | €69,344 | +€2,276 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,039 | €29,410 | -€1,630 | -5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,558 | -€1,303 | +€3,255 | +71.4% |
| Other operating charges | 640/8 | €1,272 | €1,091 | -€180 | -14.2% |
| Gross operating margin | 9900 | €189,007 | €209,554 | +€20,546 | +10.9% |
| Operating profit (loss) | 9901 | €94,186 | €111,011 | +€16,826 | +17.9% |
| Financial income | 75/76B | €4,797 | €6,056 | +€1,259 | +26.3% |
| Recurring financial income | 75 | €4,797 | €6,056 | +€1,259 | +26.3% |
| Financial charges | 65/66B | €4,765 | €4,355 | -€410 | -8.6% |
| Recurring financial charges | 65 | €4,765 | €4,355 | -€410 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €94,218 | €112,712 | +€18,495 | +19.6% |
| Transfer from deferred taxes | 780 | €350 | €350 | = | 0.0% |
| Income taxes | 67/77 | €24,085 | €32,059 | +€7,974 | +33.1% |
| Profit (loss) for the period | 9904 | €70,482 | €81,004 | +€10,521 | +14.9% |
| Transfer from tax-exempt reserves | 789 | €1,050 | €1,050 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,532 | €82,054 | +€10,521 | +14.7% |
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 26 October 2026 via checked.be.