STOOT OPTIEK: 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.
STOOT OPTIEK
Largest movements
- Current investments -€350,000
down €350,000 (-70.0%), from €500,000 to €150,000
- Cash -€128,447
down €128,447 (-47.0%), from €273,531 to €145,084
mainly Contributions, distributions and other (-€603,500) and Other debts (-€125,451)
- Tangible fixed assets -€79,722
down €79,722 (-14.5%), from €548,302 to €468,580
of which Land and buildings: -€55,955
- Stocks and contracts +€19,811
up €19,811 (+16.0%), from €124,119 to €143,930
- Reserves -€464,465
down €464,465 (-41.4%), from €1.1m to €657,497
of which Distributable reserves: -€464,465
- Other debts -€125,451
down €125,451 (-49.2%), from €254,858 to €129,408
- Trade debts +€30,102
up €30,102 (+30.0%), from €100,464 to €130,566
- Gross operating margin +€21,826
up €21,826 (+4.6%), from €478,962 to €500,788
- Staff costs +€13,974
up €13,974 (+6.1%), from €230,576 to €244,549
- Taxes +€13,337
up €13,337 (+41.1%), from €32,485 to €45,822
- Other operating charges -€7,374
down €7,374 (-77.5%), from €9,513 to €2,140
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 | €1,569,157 | €1,014,582 | -€554,576 | -35.3% |
| Fixed assets | 21/28 | €551,031 | €471,309 | -€79,722 | -14.5% |
| Tangible fixed assets | 22/27 | €548,302 | €468,580 | -€79,722 | -14.5% |
| Land and buildings | 22 | €464,761 | €408,806 | -€55,955 | -12.0% |
| Plant, machinery and equipment | 23 | €14,986 | €10,944 | -€4,042 | -27.0% |
| Furniture and vehicles | 24 | €4,748 | €3,556 | -€1,192 | -25.1% |
| Other tangible fixed assets | 26 | €63,807 | €45,274 | -€18,533 | -29.0% |
| Financial fixed assets | 28 | €2,729 | €2,729 | = | 0.0% |
| Current assets | 29/58 | €1,018,126 | €543,273 | -€474,854 | -46.6% |
| Stocks and contracts in progress | 3 | €124,119 | €143,930 | +€19,811 | +16.0% |
| Stocks | 30/36 | €124,119 | €143,930 | +€19,811 | +16.0% |
| Amounts receivable within one year | 40/41 | €116,668 | €104,259 | -€12,409 | -10.6% |
| Trade receivables | 40 | €20,185 | €43,499 | +€23,313 | +115% |
| Other amounts receivable | 41 | €96,482 | €60,760 | -€35,722 | -37.0% |
| Current investments | 50/53 | €500,000 | €150,000 | -€350,000 | -70.0% |
| Cash at bank and in hand | 54/58 | €273,531 | €145,084 | -€128,447 | -47.0% |
| Deferred charges and accrued income | 490/1 | €3,808 | - | -€3,808 | |
| Total equity and liabilities | 10/49 | €1,569,157 | €1,014,582 | -€554,576 | -35.3% |
| Equity | 10/15 | €1,183,962 | €719,497 | -€464,465 | -39.2% |
| 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 | €1,121,962 | €657,497 | -€464,465 | -41.4% |
| Non-distributable reserves | 130/1 | €29,363 | €29,363 | = | 0.0% |
| Legal reserve | 130 | €29,363 | €29,363 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,073,848 | €609,384 | -€464,465 | -43.3% |
| Amounts payable | 17/49 | €385,196 | €295,085 | -€90,111 | -23.4% |
| Amounts payable within one year | 42/48 | €384,260 | €289,898 | -€94,362 | -24.6% |
| Trade debts | 44 | €100,464 | €130,566 | +€30,102 | +30.0% |
| Suppliers | 440/4 | €100,464 | €130,566 | +€30,102 | +30.0% |
| Taxes, remuneration and social security | 45 | €28,938 | €29,924 | +€987 | +3.4% |
| Taxes | 450/3 | €1,116 | €8,147 | +€7,032 | +630% |
| Remuneration and social security | 454/9 | €27,822 | €21,777 | -€6,045 | -21.7% |
| Other amounts payable | 47/48 | €254,858 | €129,408 | -€125,451 | -49.2% |
| Accrued charges and deferred income | 492/3 | €935 | €5,187 | +€4,251 | +454% |
| Remuneration, social security and pensions | 62 | €230,576 | €244,549 | +€13,974 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,225 | €79,722 | -€3,503 | -4.2% |
| Other operating charges | 640/8 | €9,513 | €2,140 | -€7,374 | -77.5% |
| Gross operating margin | 9900 | €478,962 | €500,788 | +€21,826 | +4.6% |
| Operating profit (loss) | 9901 | €155,648 | €174,377 | +€18,729 | +12.0% |
| Financial income | 75/76B | €10,199 | €11,055 | +€855 | +8.4% |
| Recurring financial income | 75 | €10,199 | €11,055 | +€855 | +8.4% |
| Financial charges | 65/66B | -€838 | €575 | +€1,413 | |
| Recurring financial charges | 65 | -€838 | €575 | +€1,413 | |
| Profit (loss) for the period before taxes | 9903 | €166,685 | €184,857 | +€18,172 | +10.9% |
| Income taxes | 67/77 | €32,485 | €45,822 | +€13,337 | +41.1% |
| Profit (loss) for the period | 9904 | €134,201 | €139,035 | +€4,835 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €134,201 | €139,035 | +€4,835 | +3.6% |
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 1 November 2026 via checked.be.