VANDENDRIESSCHE OPTIX: 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.
VANDENDRIESSCHE OPTIX
Largest movements
- Tangible fixed assets -€7,304
down €7,304 (-20.6%), from €35,396 to €28,092
of which Furniture and vehicles: -€7,023
- Cash -€3,866
down €3,866 (-82.8%), from €4,669 to €803
mainly Net result for the year (-€7,651) and Other debts (-€5,560)
- Receivables within one year -€1,507
down €1,507 (-64.5%), from €2,336 to €828
of which Other amounts receivable: -€1,737
- Profit (loss) carried forward -€7,651
down €7,651 (-32.5%), from -€23,544 to -€31,195
- Other debts -€5,560
down €5,560 (-8.1%), from €68,712 to €63,151
- Depreciation +€5,911
up €5,911 (+235%), from €2,516 to €8,427
- Gross operating margin -€4,399
down €4,399 (-67.7%), from €6,500 to €2,101
- Other operating charges +€268
up €268 (+36.9%), from €726 to €994
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 | €48,745 | €35,449 | -€13,296 | -27.3% |
| Fixed assets | 21/28 | €37,734 | €30,384 | -€7,351 | -19.5% |
| Intangible fixed assets | 21 | €2,339 | €2,292 | -€47 | -2.0% |
| Tangible fixed assets | 22/27 | €35,396 | €28,092 | -€7,304 | -20.6% |
| Plant, machinery and equipment | 23 | €1,472 | €1,191 | -€281 | -19.1% |
| Furniture and vehicles | 24 | €33,924 | €26,901 | -€7,023 | -20.7% |
| Current assets | 29/58 | €11,010 | €5,065 | -€5,946 | -54.0% |
| Stocks and contracts in progress | 3 | €2,844 | €2,362 | -€482 | -16.9% |
| Stocks | 30/36 | €2,844 | €2,362 | -€482 | -16.9% |
| Amounts receivable within one year | 40/41 | €2,336 | €828 | -€1,507 | -64.5% |
| Trade receivables | 40 | €450 | €680 | +€230 | +51.1% |
| Other amounts receivable | 41 | €1,886 | €148 | -€1,737 | -92.1% |
| Cash at bank and in hand | 54/58 | €4,669 | €803 | -€3,866 | -82.8% |
| Deferred charges and accrued income | 490/1 | €1,162 | €1,071 | -€91 | -7.8% |
| Total equity and liabilities | 10/49 | €48,745 | €35,449 | -€13,296 | -27.3% |
| Equity | 10/15 | -€20,544 | -€28,195 | -€7,651 | -37.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,544 | -€31,195 | -€7,651 | -32.5% |
| Amounts payable | 17/49 | €69,288 | €63,644 | -€5,645 | -8.1% |
| Amounts payable within one year | 42/48 | €69,288 | €63,644 | -€5,645 | -8.1% |
| Trade debts | 44 | €305 | €211 | -€94 | -30.7% |
| Suppliers | 440/4 | €305 | €211 | -€94 | -30.7% |
| Taxes, remuneration and social security | 45 | €271 | €281 | +€9 | +3.5% |
| Taxes | 450/3 | €271 | €281 | +€9 | +3.5% |
| Other amounts payable | 47/48 | €68,712 | €63,151 | -€5,560 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,516 | €8,427 | +€5,911 | +235% |
| Other operating charges | 640/8 | €726 | €994 | +€268 | +36.9% |
| Gross operating margin | 9900 | €6,500 | €2,101 | -€4,399 | -67.7% |
| Operating profit (loss) | 9901 | €3,259 | -€7,319 | -€10,578 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €165 | €195 | +€30 | +18.0% |
| Recurring financial charges | 65 | €165 | €195 | +€30 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €3,094 | -€7,510 | -€10,604 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | €2,954 | -€7,651 | -€10,605 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,954 | -€7,651 | -€10,605 |
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.