B.B.F. OPTIQUE: what changed
B.B.F. OPTIQUE
Largest movements
- Cash +€33,514
up €33,514 (+37.5%), from €89,267 to €122,780
mainly Net result for the year (+€20,346) and Depreciation (+€14,536)
- Tangible fixed assets -€14,536
down €14,536 (-24.5%), from €59,332 to €44,796
- Stocks and contracts +€11,391
up €11,391 (+25.2%), from €45,183 to €56,573
- Receivables within one year +€2,422
up €2,422 (+135%), from €1,795 to €4,218
of which Trade receivables: +€2,957
- Reserves +€20,346
up €20,346 (+14.0%), from €145,316 to €165,662
of which Distributable reserves: +€20,346
- Tax, wage and social debts +€6,203
up €6,203 (+35.7%), from €17,375 to €23,578
of which Taxes: +€4,729
- Advances received +€4,326
up €4,326 (+328%), from €1,320 to €5,646
- Staff costs +€18,569
new in 2025: €18,569
- Gross operating margin +€15,875
up €15,875 (+31.0%), from €51,231 to €67,106
- Depreciation +€5,982
up €5,982 (+69.9%), from €8,554 to €14,536
- Taxes -€4,787
down €4,787 (-34.0%), from €14,081 to €9,294
- Financial charges +€2,348
up €2,348 (+160%), from €1,469 to €3,817
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,382 | €234,941 | +€33,558 | +16.7% |
| Fixed assets | 21/28 | €60,157 | €45,621 | -€14,536 | -24.2% |
| Tangible fixed assets | 22/27 | €59,332 | €44,796 | -€14,536 | -24.5% |
| Land and buildings | 22 | €20,870 | €15,505 | -€5,365 | -25.7% |
| Plant, machinery and equipment | 23 | €12,083 | €8,348 | -€3,735 | -30.9% |
| Furniture and vehicles | 24 | €26,379 | €20,943 | -€5,436 | -20.6% |
| Financial fixed assets | 28 | €825 | €825 | = | 0.0% |
| Current assets | 29/58 | €141,225 | €189,320 | +€48,095 | +34.1% |
| Stocks and contracts in progress | 3 | €45,183 | €56,573 | +€11,391 | +25.2% |
| Stocks | 30/36 | €45,183 | €56,573 | +€11,391 | +25.2% |
| Amounts receivable within one year | 40/41 | €1,795 | €4,218 | +€2,422 | +135% |
| Trade receivables | 40 | €1,261 | €4,218 | +€2,957 | +234% |
| Other amounts receivable | 41 | €534 | - | -€534 | |
| Current investments | 50/53 | €247 | €248 | +€1 | +0.5% |
| Cash at bank and in hand | 54/58 | €89,267 | €122,780 | +€33,514 | +37.5% |
| Deferred charges and accrued income | 490/1 | €4,734 | €5,501 | +€767 | +16.2% |
| Total equity and liabilities | 10/49 | €201,382 | €234,941 | +€33,558 | +16.7% |
| Equity | 10/15 | €170,116 | €190,462 | +€20,346 | +12.0% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €145,316 | €165,662 | +€20,346 | +14.0% |
| Tax-exempt reserves | 132 | €35,942 | €35,942 | = | 0.0% |
| Distributable reserves | 133 | €109,374 | €129,721 | +€20,346 | +18.6% |
| Amounts payable | 17/49 | €31,266 | €44,478 | +€13,212 | +42.3% |
| Amounts payable within one year | 42/48 | €30,516 | €44,478 | +€13,962 | +45.8% |
| Trade debts | 44 | €11,822 | €13,772 | +€1,950 | +16.5% |
| Suppliers | 440/4 | €11,822 | €13,772 | +€1,950 | +16.5% |
| Advances received on contracts in progress | 46 | €1,320 | €5,646 | +€4,326 | +328% |
| Taxes, remuneration and social security | 45 | €17,375 | €23,578 | +€6,203 | +35.7% |
| Taxes | 450/3 | €17,375 | €22,104 | +€4,729 | +27.2% |
| Remuneration and social security | 454/9 | - | €1,474 | +€1,474 | |
| Other amounts payable | 47/48 | - | €1,483 | +€1,483 | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | - | €18,569 | +€18,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,554 | €14,536 | +€5,982 | +69.9% |
| Other operating charges | 640/8 | €1,441 | €1,052 | -€389 | -27.0% |
| Gross operating margin | 9900 | €51,231 | €67,106 | +€15,875 | +31.0% |
| Operating profit (loss) | 9901 | €41,236 | €32,948 | -€8,287 | -20.1% |
| Financial income | 75/76B | €667 | €509 | -€158 | -23.8% |
| Recurring financial income | 75 | €667 | €509 | -€158 | -23.8% |
| Financial charges | 65/66B | €1,469 | €3,817 | +€2,348 | +160% |
| Recurring financial charges | 65 | €1,469 | €3,817 | +€2,348 | +160% |
| Profit (loss) for the period before taxes | 9903 | €40,434 | €29,640 | -€10,794 | -26.7% |
| Income taxes | 67/77 | €14,081 | €9,294 | -€4,787 | -34.0% |
| Profit (loss) for the period | 9904 | €26,353 | €20,346 | -€6,007 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,353 | €20,346 | -€6,007 | -22.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.