UWOPTIEK: 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.
UWOPTIEK
Largest movements
- Tangible fixed assets -€24,282
down €24,282 (-8.9%), from €272,960 to €248,677
of which Plant, machinery and equipment: -€16,883
- Intangible fixed assets -€8,000
down €8,000 (-31.8%), from €25,173 to €17,173
- Cash +€4,633
up €4,633 (+621%), from €746 to €5,379
mainly Trade debts (+€62,518) and Depreciation (+€33,538)
- Profit (loss) carried forward -€96,321
down €96,321 (-36.7%), from -€262,425 to -€358,746
- Trade debts +€62,518
up €62,518 (+20.9%), from €298,530 to €361,048
- Debts after one year -€42,081
down €42,081 (-16.5%), from €254,747 to €212,666
- Current portion of long-term debt +€22,223
up €22,223 (+55.7%), from €39,910 to €62,132
- Tax, wage and social debts +€16,699
up €16,699 (+31.7%), from €52,636 to €69,335
of which Taxes: +€15,811
- Gross operating margin -€54,049
down €54,049 (-75.9%), from €71,246 to €17,198
- Staff costs +€6,356
up €6,356 (+16.2%), from €39,337 to €45,693
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 | €457,168 | €425,371 | -€31,797 | -7.0% |
| Fixed assets | 21/28 | €318,132 | €285,850 | -€32,282 | -10.1% |
| Intangible fixed assets | 21 | €25,173 | €17,173 | -€8,000 | -31.8% |
| Tangible fixed assets | 22/27 | €272,960 | €248,677 | -€24,282 | -8.9% |
| Plant, machinery and equipment | 23 | €202,049 | €185,167 | -€16,883 | -8.4% |
| Furniture and vehicles | 24 | €47,861 | €43,247 | -€4,614 | -9.6% |
| Leasing and similar rights | 25 | €23,049 | €20,263 | -€2,786 | -12.1% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €139,035 | €139,521 | +€485 | +0.3% |
| Stocks and contracts in progress | 3 | €88,794 | €87,512 | -€1,282 | -1.4% |
| Stocks | 30/36 | €88,794 | €87,512 | -€1,282 | -1.4% |
| Amounts receivable within one year | 40/41 | €48,831 | €46,629 | -€2,202 | -4.5% |
| Trade receivables | 40 | €1,659 | €10,976 | +€9,316 | +561% |
| Other amounts receivable | 41 | €47,172 | €35,654 | -€11,518 | -24.4% |
| Cash at bank and in hand | 54/58 | €746 | €5,379 | +€4,633 | +621% |
| Deferred charges and accrued income | 490/1 | €664 | €0 | -€664 | -100% |
| Total equity and liabilities | 10/49 | €457,168 | €425,371 | -€31,797 | -7.0% |
| Equity | 10/15 | -€247,464 | -€343,786 | -€96,321 | -38.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,560 | €2,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,560 | €2,560 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,560 | €2,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,425 | -€358,746 | -€96,321 | -36.7% |
| Amounts payable | 17/49 | €704,632 | €769,156 | +€64,524 | +9.2% |
| Amounts payable after more than one year | 17 | €254,747 | €212,666 | -€42,081 | -16.5% |
| Financial debts | 170/4 | €254,747 | €212,666 | -€42,081 | -16.5% |
| Amounts payable within one year | 42/48 | €446,374 | €552,979 | +€106,605 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €39,910 | €62,132 | +€22,223 | +55.7% |
| Financial debts | 43 | €13,297 | €18,463 | +€5,166 | +38.8% |
| Credit institutions | 430/8 | €13,297 | €18,463 | +€5,166 | +38.8% |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €298,530 | €361,048 | +€62,518 | +20.9% |
| Suppliers | 440/4 | €298,530 | €361,048 | +€62,518 | +20.9% |
| Taxes, remuneration and social security | 45 | €52,636 | €69,335 | +€16,699 | +31.7% |
| Taxes | 450/3 | €47,377 | €63,188 | +€15,811 | +33.4% |
| Remuneration and social security | 454/9 | €5,259 | €6,147 | +€888 | +16.9% |
| Other amounts payable | 47/48 | €42,001 | €42,001 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,512 | €3,512 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,337 | €45,693 | +€6,356 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,297 | €33,538 | +€241 | +0.7% |
| Other operating charges | 640/8 | €5,931 | €6,457 | +€526 | +8.9% |
| Non-recurring operating charges | 66A | €6,058 | €4,840 | -€1,218 | -20.1% |
| Gross operating margin | 9900 | €71,246 | €17,198 | -€54,049 | -75.9% |
| Operating profit (loss) | 9901 | -€13,377 | -€73,331 | -€59,954 | -448% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €23,028 | €22,753 | -€274 | -1.2% |
| Recurring financial charges | 65 | €23,028 | €22,753 | -€274 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,404 | -€96,084 | -€59,680 | -164% |
| Income taxes | 67/77 | €279 | €237 | -€42 | -14.9% |
| Profit (loss) for the period | 9904 | -€36,683 | -€96,321 | -€59,638 | -163% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,683 | -€96,321 | -€59,638 | -163% |
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 29 October 2026 via checked.be.