Alex Optique: what changed
Two fiscal 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.
Alex Optique
Largest movements
- Receivables within one year +€7,614
up €7,614 (+359.3%), from €2,119 to €9,732
of which Trade receivables: +€7,614
- Tangible fixed assets -€4,202
down €4,202 (-1.8%), from €239,304 to €235,102
of which Land and buildings: -€17,593
- Deferred charges and accrued income +€3,274
up €3,274 (+491.1%), from €667 to €3,941
- Debts after one year -€5,027
down €5,027 (-2.8%), from €180,021 to €174,994
- Trade debts +€4,756
up €4,756 (+36.7%), from €12,977 to €17,733
- Tax, wage and social debts +€2,969
up €2,969 (+102.2%), from €2,904 to €5,874
of which Taxes: +€1,569
- Turnover +€74,719
up €74,719 (+112.5%), from €66,429 to €141,149
- Purchases and services +€68,478
up €68,478 (+146.2%), from €46,849 to €115,327
- Gross operating margin +€14,929
up €14,929 (+75.4%), from €19,796 to €34,726
- Depreciation +€1,843
up €1,843 (+7.7%), from €24,058 to €25,902
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.
Cash bridge derived
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 | €274,829 | €283,184 | +€8,355 | +3.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €239,304 | €235,102 | -€4,202 | -1.8% |
| Tangible fixed assets | 22/27 | €239,304 | €235,102 | -€4,202 | -1.8% |
| Land and buildings | 22 | €218,702 | €201,108 | -€17,593 | -8.0% |
| Plant, machinery and equipment | 23 | €19,275 | €13,145 | -€6,130 | -31.8% |
| Furniture and vehicles | 24 | €1,328 | €20,849 | +€19,521 | +1470.5% |
| Current assets | 29/58 | €35,525 | €48,082 | +€12,557 | +35.3% |
| Stocks and contracts in progress | 3 | €29,979 | €31,953 | +€1,973 | +6.6% |
| Stocks | 30/36 | €29,979 | €31,953 | +€1,973 | +6.6% |
| Amounts receivable within one year | 40/41 | €2,119 | €9,732 | +€7,614 | +359.3% |
| Trade receivables | 40 | €2,119 | €9,732 | +€7,614 | +359.3% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,760 | €2,456 | -€304 | -11.0% |
| Deferred charges and accrued income | 490/1 | €667 | €3,941 | +€3,274 | +491.1% |
| Total equity and liabilities | 10/49 | €274,829 | €283,184 | +€8,355 | +3.0% |
| Equity | 10/15 | -€10,346 | -€7,757 | +€2,590 | +25.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,346 | -€32,757 | +€2,590 | +7.3% |
| Amounts payable | 17/49 | €285,175 | €290,940 | +€5,765 | +2.0% |
| Amounts payable after more than one year | 17 | €180,021 | €174,994 | -€5,027 | -2.8% |
| Financial debts | 170/4 | €180,021 | €174,994 | -€5,027 | -2.8% |
| Amounts payable within one year | 42/48 | €105,155 | €115,947 | +€10,792 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €21,096 | €23,520 | +€2,424 | +11.5% |
| Trade debts | 44 | €12,977 | €17,733 | +€4,756 | +36.7% |
| Suppliers | 440/4 | €12,977 | €17,733 | +€4,756 | +36.7% |
| Taxes, remuneration and social security | 45 | €2,904 | €5,874 | +€2,969 | +102.2% |
| Taxes | 450/3 | €2,904 | €4,474 | +€1,569 | +54.0% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €68,177 | €68,819 | +€642 | +0.9% |
| Turnover | 70 | €66,429 | €141,149 | +€74,719 | +112.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,849 | €115,327 | +€68,478 | +146.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,058 | €25,902 | +€1,843 | +7.7% |
| Other operating charges | 640/8 | €50 | €112 | +€62 | +124.3% |
| Gross operating margin | 9900 | €19,796 | €34,726 | +€14,929 | +75.4% |
| Operating profit (loss) | 9901 | -€4,312 | €8,712 | +€13,024 | |
| Financial income | 75/76B | €245 | €478 | +€232 | +94.8% |
| Recurring financial income | 75 | €245 | €478 | +€232 | +94.8% |
| Financial charges | 65/66B | €7,228 | €6,544 | -€684 | -9.5% |
| Recurring financial charges | 65 | €7,228 | €6,544 | -€684 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,295 | €2,645 | +€13,940 | |
| Income taxes | 67/77 | - | €55 | +€55 | |
| Profit (loss) for the period | 9904 | -€11,295 | €2,590 | +€13,885 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,295 | €2,590 | +€13,885 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.