BEAURAING 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.
BEAURAING OPTIQUE
Largest movements
- Cash -€28,947
down €28,947 (-20.6%), from €140,504 to €111,558
mainly Other debts (-€90,797) and Tax, wage and social debts (-€3,794)
- Tangible fixed assets -€15,581
down €15,581 (-22.7%), from €68,612 to €53,031
of which Other tangible fixed assets: -€15,615
- Receivables within one year -€13,273
down €13,273 (-52.5%), from €25,298 to €12,025
- Other debts -€90,797
down €90,797 (-87.6%), from €103,627 to €12,830
- Reserves +€39,800
up €39,800 (+34.8%), from €114,345 to €154,145
of which Distributable reserves: +€39,800
- Tax, wage and social debts -€3,794
down €3,794 (-17.9%), from €21,203 to €17,408
of which Taxes: -€3,737
- Staff costs -€10,253
down €10,253 (-20.8%), from €49,211 to €38,958
- Gross operating margin -€8,412
down €8,412 (-6.8%), from €124,357 to €115,945
- Depreciation -€4,113
down €4,113 (-19.1%), from €21,534 to €17,421
- Taxes +€1,353
up €1,353 (+8.4%), from €16,200 to €17,554
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 | €285,463 | €228,202 | -€57,260 | -20.1% |
| Fixed assets | 21/28 | €68,661 | €53,081 | -€15,581 | -22.7% |
| Tangible fixed assets | 22/27 | €68,612 | €53,031 | -€15,581 | -22.7% |
| Plant, machinery and equipment | 23 | €3,360 | €2,160 | -€1,200 | -35.7% |
| Furniture and vehicles | 24 | €175 | €1,410 | +€1,235 | +704% |
| Other tangible fixed assets | 26 | €65,076 | €49,461 | -€15,615 | -24.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €216,802 | €175,122 | -€41,680 | -19.2% |
| Stocks and contracts in progress | 3 | €49,558 | €49,641 | +€83 | +0.2% |
| Stocks | 30/36 | €49,558 | €49,641 | +€83 | +0.2% |
| Amounts receivable within one year | 40/41 | €25,298 | €12,025 | -€13,273 | -52.5% |
| Trade receivables | 40 | €25,298 | €12,025 | -€13,273 | -52.5% |
| Cash at bank and in hand | 54/58 | €140,504 | €111,558 | -€28,947 | -20.6% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,898 | +€456 | +31.7% |
| Total equity and liabilities | 10/49 | €285,463 | €228,202 | -€57,260 | -20.1% |
| Equity | 10/15 | €145,466 | €185,342 | +€39,876 | +27.4% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €114,345 | €154,145 | +€39,800 | +34.8% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €76,845 | €116,645 | +€39,800 | +51.8% |
| Profit (loss) carried forward | 14 | €122 | €198 | +€76 | +62.5% |
| Amounts payable | 17/49 | €139,996 | €42,860 | -€97,136 | -69.4% |
| Amounts payable within one year | 42/48 | €139,996 | €42,860 | -€97,136 | -69.4% |
| Trade debts | 44 | €15,167 | €12,622 | -€2,545 | -16.8% |
| Suppliers | 440/4 | €15,167 | €12,622 | -€2,545 | -16.8% |
| Taxes, remuneration and social security | 45 | €21,203 | €17,408 | -€3,794 | -17.9% |
| Taxes | 450/3 | €16,380 | €12,643 | -€3,737 | -22.8% |
| Remuneration and social security | 454/9 | €4,823 | €4,765 | -€58 | -1.2% |
| Other amounts payable | 47/48 | €103,627 | €12,830 | -€90,797 | -87.6% |
| Remuneration, social security and pensions | 62 | €49,211 | €38,958 | -€10,253 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,534 | €17,421 | -€4,113 | -19.1% |
| Other operating charges | 640/8 | €857 | €1,448 | +€591 | +69.0% |
| Gross operating margin | 9900 | €124,357 | €115,945 | -€8,412 | -6.8% |
| Operating profit (loss) | 9901 | €52,755 | €58,119 | +€5,363 | +10.2% |
| Financial income | 75/76B | €2,658 | €3,053 | +€395 | +14.9% |
| Recurring financial income | 75 | €2,658 | €3,053 | +€395 | +14.9% |
| Financial charges | 65/66B | €92 | €650 | +€558 | +608% |
| Recurring financial charges | 65 | €92 | €650 | +€558 | +608% |
| Profit (loss) for the period before taxes | 9903 | €55,322 | €60,522 | +€5,200 | +9.4% |
| Income taxes | 67/77 | €16,200 | €17,554 | +€1,353 | +8.4% |
| Profit (loss) for the period | 9904 | €39,122 | €42,968 | +€3,847 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,122 | €42,968 | +€3,847 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.