AZ 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.
AZ Optique
Largest movements
- Receivables within one year -€19,006
down €19,006 (-78.8%), from €24,126 to €5,120
of which Other amounts receivable: -€20,870
- Stocks and contracts +€9,100
up €9,100 (+45.7%), from €19,935 to €29,035
- Cash +€7,777
up €7,777 (+135.7%), from €5,732 to €13,509
mainly Net result for the year (+€20,544) and Receivables within one year (+€19,006)
- Intangible fixed assets -€1,500
down €1,500 (-25.0%), from €6,000 to €4,500
- Deferred charges and accrued income +€889
up €889 (+26.5%), from €3,360 to €4,249
- Current portion of long-term debt -€4,000
down €4,000 (-33.3%), from €12,000 to €8,000
- Tax, wage and social debts +€1,195
up €1,195 (+9.2%), from €12,935 to €14,130
of which Taxes: +€1,379
- Gross operating margin -€12,870
down €12,870 (-15.5%), from €83,202 to €70,332
- Staff costs -€7,289
down €7,289 (-16.9%), from €43,156 to €35,867
- Depreciation -€4,066
down €4,066 (-54.2%), from €7,504 to €3,439
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 | €60,946 | €58,718 | -€2,228 | -3.7% |
| Fixed assets | 21/28 | €7,793 | €6,804 | -€989 | -12.7% |
| Intangible fixed assets | 21 | €6,000 | €4,500 | -€1,500 | -25.0% |
| Tangible fixed assets | 22/27 | €1,733 | €2,244 | +€511 | +29.5% |
| Plant, machinery and equipment | 23 | €765 | €2,244 | +€1,479 | +193.5% |
| Furniture and vehicles | 24 | €968 | - | -€968 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €53,153 | €51,913 | -€1,240 | -2.3% |
| Stocks and contracts in progress | 3 | €19,935 | €29,035 | +€9,100 | +45.7% |
| Stocks | 30/36 | €19,935 | €29,035 | +€9,100 | +45.7% |
| Amounts receivable within one year | 40/41 | €24,126 | €5,120 | -€19,006 | -78.8% |
| Trade receivables | 40 | - | €1,864 | +€1,864 | |
| Other amounts receivable | 41 | €24,126 | €3,256 | -€20,870 | -86.5% |
| Cash at bank and in hand | 54/58 | €5,732 | €13,509 | +€7,777 | +135.7% |
| Deferred charges and accrued income | 490/1 | €3,360 | €4,249 | +€889 | +26.5% |
| Total equity and liabilities | 10/49 | €60,946 | €58,718 | -€2,228 | -3.7% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €42,346 | €40,118 | -€2,228 | -5.3% |
| Amounts payable within one year | 42/48 | €42,346 | €40,118 | -€2,228 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €8,000 | -€4,000 | -33.3% |
| Trade debts | 44 | €9,361 | €9,837 | +€476 | +5.1% |
| Suppliers | 440/4 | €9,361 | €9,837 | +€476 | +5.1% |
| Taxes, remuneration and social security | 45 | €12,935 | €14,130 | +€1,195 | +9.2% |
| Taxes | 450/3 | €3,021 | €4,400 | +€1,379 | +45.6% |
| Remuneration and social security | 454/9 | €9,914 | €9,730 | -€184 | -1.9% |
| Other amounts payable | 47/48 | €8,050 | €8,150 | +€100 | +1.2% |
| Remuneration, social security and pensions | 62 | €43,156 | €35,867 | -€7,289 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,504 | €3,439 | -€4,066 | -54.2% |
| Other operating charges | 640/8 | €979 | €953 | -€26 | -2.7% |
| Gross operating margin | 9900 | €83,202 | €70,332 | -€12,870 | -15.5% |
| Operating profit (loss) | 9901 | €31,563 | €30,074 | -€1,489 | -4.7% |
| Financial income | 75/76B | €3 | €19 | +€16 | +536.3% |
| Recurring financial income | 75 | €3 | €19 | +€16 | +536.3% |
| Financial charges | 65/66B | €1,661 | €1,170 | -€491 | -29.6% |
| Recurring financial charges | 65 | €1,661 | €1,170 | -€491 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €29,905 | €28,923 | -€981 | -3.3% |
| Income taxes | 67/77 | €8,403 | €8,379 | -€24 | -0.3% |
| Profit (loss) for the period | 9904 | €21,502 | €20,544 | -€958 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,502 | €20,544 | -€958 | -4.5% |
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 6 October 2026 via checked.be.