ARNOLD OPTIQUE: 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.
What changed
ARNOLD OPTIQUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€57,706
2023 · €68,178-€10,473
Equity
€95,234
2023 · €172,528-€77,295
Cash
€136,531
2023 · €72,189+€64,342
Balance sheet total
€517,902
2023 · €442,285+€75,617
Largest movements
Assets
- Cash +€64,342
up €64,342 (+89.1%), from €72,189 to €136,531
mainly Other debts (+€133,658) and Net result for the year (+€57,706)
- Receivables within one year +€6,165
up €6,165 (+29.0%), from €21,250 to €27,415
of which Trade receivables: +€14,430
Equity and liabilities
- Other debts +€133,658
up €133,658 (+7,706%), from €1,734 to €135,392
- Reserves -€75,000
down €75,000 (-45.5%), from €165,000 to €90,000
- Short-term financial debts +€16,260
up €16,260 (+102%), from €15,872 to €32,132
- Debts after one year -€10,626
down €10,626 (-6.7%), from €157,921 to €147,296
- Trade debts +€9,708
up €9,708 (+44.9%), from €21,640 to €31,348
Income statement
- Gross operating margin -€31,732
down €31,732 (-11.9%), from €266,734 to €235,002
- Write-downs -€7,725
down €7,725, from €7,306 to -€419
- Other operating charges -€7,055
down €7,055 (-82.4%), from €8,566 to €1,511
- Taxes -€3,588
down €3,588 (-14.1%), from €25,376 to €21,788
From the 2023 result to the 2024 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.
Result 2023
€68,178
Gross operating margin
-€31,732
Staff costs
+€1,019
Depreciation
+€2,056
Write-downs
+€7,725
Other operating charges
+€7,055
Financial income
-€440
Financial charges
+€257
Taxes
+€3,588
Result 2024
€57,706
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€219,395
Investment
-€31,387
Financing
-€123,667
Cash 2023
€72,189
From operations (derived)
+€219,395
Net result for the year
+€57,706
Depreciation
+€28,433
Receivables after one year
-€3,500
Stocks and contracts
+€1,771
Receivables within one year
-€6,165
Deferred charges and accrued income
-€427
Trade debts
+€9,708
Tax, wage and social debts
-€1,789
Other debts
+€133,658
Accrued charges and deferred income
+€2
Investment (derived)
-€31,387
Investment in fixed assets (net)
-€31,387
Financing
-€123,667
Debts after one year
-€10,626
Current portion of long-term debt
+€5,699
Short-term financial debts
+€16,260
Contributions, distributions and other
-€135,000
Cash 2024
€136,531
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,285 | €517,902 | +€75,617 | +17.1% |
| Fixed assets | 21/28 | €121,673 | €124,627 | +€2,954 | +2.4% |
| Tangible fixed assets | 22/27 | €121,181 | €124,135 | +€2,954 | +2.4% |
| Plant, machinery and equipment | 23 | €15,310 | €7,133 | -€8,177 | -53.4% |
| Furniture and vehicles | 24 | €11,619 | €9,072 | -€2,547 | -21.9% |
| Other tangible fixed assets | 26 | €94,252 | €107,931 | +€13,679 | +14.5% |
| Financial fixed assets | 28 | €491 | €491 | = | 0.0% |
| Current assets | 29/58 | €320,612 | €393,276 | +€72,663 | +22.7% |
| Amounts receivable after more than one year | 29 | €91,500 | €95,000 | +€3,500 | +3.8% |
| Other amounts receivable | 291 | €91,500 | €95,000 | +€3,500 | +3.8% |
| Stocks and contracts in progress | 3 | €127,459 | €125,688 | -€1,771 | -1.4% |
| Stocks | 30/36 | €127,459 | €125,688 | -€1,771 | -1.4% |
| Amounts receivable within one year | 40/41 | €21,250 | €27,415 | +€6,165 | +29.0% |
| Trade receivables | 40 | €3,660 | €18,090 | +€14,430 | +394% |
| Other amounts receivable | 41 | €17,589 | €9,325 | -€8,264 | -47.0% |
| Cash at bank and in hand | 54/58 | €72,189 | €136,531 | +€64,342 | +89.1% |
| Deferred charges and accrued income | 490/1 | €8,215 | €8,642 | +€427 | +5.2% |
| Total equity and liabilities | 10/49 | €442,285 | €517,902 | +€75,617 | +17.1% |
| Equity | 10/15 | €172,528 | €95,234 | -€77,295 | -44.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €165,000 | €90,000 | -€75,000 | -45.5% |
| Distributable reserves | 133 | €165,000 | €90,000 | -€75,000 | -45.5% |
| Profit (loss) carried forward | 14 | €3,528 | €1,234 | -€2,295 | -65.0% |
| Amounts payable | 17/49 | €269,756 | €422,668 | +€152,912 | +56.7% |
| Amounts payable after more than one year | 17 | €157,921 | €147,296 | -€10,626 | -6.7% |
| Financial debts | 170/4 | €157,921 | €147,296 | -€10,626 | -6.7% |
| Amounts payable within one year | 42/48 | €111,771 | €275,307 | +€163,536 | +146% |
| Current portion of amounts payable after more than one year | 42 | €42,810 | €48,509 | +€5,699 | +13.3% |
| Financial debts | 43 | €15,872 | €32,132 | +€16,260 | +102% |
| Credit institutions | 430/8 | €15,872 | €32,132 | +€16,260 | +102% |
| Trade debts | 44 | €21,640 | €31,348 | +€9,708 | +44.9% |
| Suppliers | 440/4 | €21,640 | €31,348 | +€9,708 | +44.9% |
| Taxes, remuneration and social security | 45 | €29,714 | €27,925 | -€1,789 | -6.0% |
| Taxes | 450/3 | €12,569 | €8,754 | -€3,816 | -30.4% |
| Remuneration and social security | 454/9 | €17,145 | €19,171 | +€2,027 | +11.8% |
| Other amounts payable | 47/48 | €1,734 | €135,392 | +€133,658 | +7,706% |
| Accrued charges and deferred income | 492/3 | €64 | €66 | +€2 | +3.0% |
| Remuneration, social security and pensions | 62 | €125,654 | €124,634 | -€1,019 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,489 | €28,433 | -€2,056 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,306 | -€419 | -€7,725 | |
| Other operating charges | 640/8 | €8,566 | €1,511 | -€7,055 | -82.4% |
| Gross operating margin | 9900 | €266,734 | €235,002 | -€31,732 | -11.9% |
| Operating profit (loss) | 9901 | €94,720 | €80,843 | -€13,877 | -14.7% |
| Financial income | 75/76B | €7,067 | €6,627 | -€440 | -6.2% |
| Recurring financial income | 75 | €7,067 | €6,627 | -€440 | -6.2% |
| Financial charges | 65/66B | €8,233 | €7,976 | -€257 | -3.1% |
| Recurring financial charges | 65 | €8,233 | €7,976 | -€257 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €93,554 | €79,494 | -€14,061 | -15.0% |
| Income taxes | 67/77 | €25,376 | €21,788 | -€3,588 | -14.1% |
| Profit (loss) for the period | 9904 | €68,178 | €57,706 | -€10,473 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,178 | €57,706 | -€10,473 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.