BEL OEIL 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
BEL OEIL OPTIQUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€124,977
2024 · €123,176+€1,801
Equity
€370,688
2024 · €370,611+€77
Cash
€530,589
2024 · €489,736+€40,853
Balance sheet total
€610,623
2024 · €602,225+€8,397
Largest movements
Assets
- Cash +€40,853
up €40,853 (+8.3%), from €489,736 to €530,589
mainly Net result for the year (+€124,977) and Depreciation (+€25,347)
- Intangible fixed assets -€20,800
down €20,800 (-48.0%), from €43,334 to €22,534
Equity and liabilities
- Trade debts +€18,297
up €18,297 (+269%), from €6,800 to €25,096
- Other debts -€8,425
down €8,425 (-4.4%), from €192,805 to €184,380
Income statement
- Financial income +€3,209
up €3,209 (+49.5%), from €6,486 to €9,695
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.
Result 2024
€123,176
Gross operating margin
-€919
Depreciation
+€1,359
Other operating charges
+€60
Financial income
+€3,209
Financial charges
-€715
Taxes
-€1,193
Result 2025
€124,977
raises the resultlowers the result
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.
From operations
+€166,753
Investment
-€1,000
Financing
-€124,900
Cash 2024
€489,736
From operations (derived)
+€166,753
Net result for the year
+€124,977
Depreciation
+€25,347
Stocks and contracts
+€3,949
Receivables within one year
+€4,232
Deferred charges and accrued income
-€72
Trade debts
+€18,297
Tax, wage and social debts
-€1,551
Other debts
-€8,425
Investment (derived)
-€1,000
Investment in fixed assets (net)
-€1,000
Financing
-€124,900
Contributions, distributions and other
-€124,900
Cash 2025
€530,589
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €602,225 | €610,623 | +€8,397 | +1.4% |
| Fixed assets | 21/28 | €62,962 | €38,615 | -€24,347 | -38.7% |
| Intangible fixed assets | 21 | €43,334 | €22,534 | -€20,800 | -48.0% |
| Tangible fixed assets | 22/27 | €19,628 | €16,081 | -€3,547 | -18.1% |
| Land and buildings | 22 | €6,296 | €6,190 | -€106 | -1.7% |
| Plant, machinery and equipment | 23 | €2,205 | €1,861 | -€345 | -15.6% |
| Furniture and vehicles | 24 | €11,126 | €8,030 | -€3,096 | -27.8% |
| Current assets | 29/58 | €539,264 | €572,008 | +€32,744 | +6.1% |
| Stocks and contracts in progress | 3 | €44,816 | €40,867 | -€3,949 | -8.8% |
| Stocks | 30/36 | €44,816 | €40,867 | -€3,949 | -8.8% |
| Amounts receivable within one year | 40/41 | €4,232 | - | -€4,232 | |
| Trade receivables | 40 | €4,132 | - | -€4,132 | |
| Other amounts receivable | 41 | €100 | - | -€100 | |
| Cash at bank and in hand | 54/58 | €489,736 | €530,589 | +€40,853 | +8.3% |
| Deferred charges and accrued income | 490/1 | €481 | €553 | +€72 | +15.0% |
| Total equity and liabilities | 10/49 | €602,225 | €610,623 | +€8,397 | +1.4% |
| Equity | 10/15 | €370,611 | €370,688 | +€77 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,260 | €260,260 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €258,400 | €258,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,751 | €91,828 | +€77 | +0.1% |
| Amounts payable | 17/49 | €231,614 | €239,934 | +€8,320 | +3.6% |
| Amounts payable within one year | 42/48 | €231,614 | €239,934 | +€8,320 | +3.6% |
| Trade debts | 44 | €6,800 | €25,096 | +€18,297 | +269% |
| Suppliers | 440/4 | €6,800 | €25,096 | +€18,297 | +269% |
| Taxes, remuneration and social security | 45 | €32,009 | €30,458 | -€1,551 | -4.8% |
| Taxes | 450/3 | €30,509 | €30,458 | -€51 | -0.2% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €192,805 | €184,380 | -€8,425 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,706 | €25,347 | -€1,359 | -5.1% |
| Other operating charges | 640/8 | €3,359 | €3,299 | -€60 | -1.8% |
| Gross operating margin | 9900 | €184,850 | €183,931 | -€919 | -0.5% |
| Operating profit (loss) | 9901 | €154,785 | €155,285 | +€500 | +0.3% |
| Financial income | 75/76B | €6,486 | €9,695 | +€3,209 | +49.5% |
| Recurring financial income | 75 | €6,486 | €9,695 | +€3,209 | +49.5% |
| Financial charges | 65/66B | €2,517 | €3,232 | +€715 | +28.4% |
| Recurring financial charges | 65 | €2,517 | €3,232 | +€715 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €158,754 | €161,748 | +€2,994 | +1.9% |
| Income taxes | 67/77 | €35,578 | €36,771 | +€1,193 | +3.4% |
| Profit (loss) for the period | 9904 | €123,176 | €124,977 | +€1,801 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,176 | €124,977 | +€1,801 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.