Bodart Opticiens: 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
Bodart Opticiens
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
€75,494
2023 · €30,874+€44,620
Equity
€476,327
2023 · €403,651+€72,676
Cash
€134,539
2023 · €17,492+€117,047
Balance sheet total
€1.6m
2023 · €1.6m-€22,010
Largest movements
Assets
- Cash +€117,047
up €117,047 (+669%), from €17,492 to €134,539
mainly Other debts (+€97,360) and Receivables within one year (+€79,583)
- Receivables within one year -€79,583
down €79,583 (-91.7%), from €86,748 to €7,165
of which Trade receivables: -€73,538
- Tangible fixed assets -€46,450
down €46,450 (-3.8%), from €1.2m to €1.2m
of which Land and buildings: -€42,710
Equity and liabilities
- Other debts +€97,360
up €97,360 (+35,020%), from €278 to €97,638
- Debts after one year -€96,315
down €96,315 (-11.3%), from €853,737 to €757,421
- Reserves +€75,000
up €75,000 (+187%), from €40,043 to €115,043
of which Distributable reserves: +€75,000
- Trade debts -€73,338
down €73,338 (-52.9%), from €138,759 to €65,421
- Short-term financial debts -€38,234
down €38,234 (-99.5%), from €38,425 to €191
Income statement
- Gross operating margin +€90,502
up €90,502 (+26.8%), from €337,447 to €427,950
- Taxes +€33,455
up €33,455 (+36,266%), from €92 to €33,548
- Financial income -€20,601
down €20,601 (-75.1%), from €27,425 to €6,824
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
€30,874
Gross operating margin
+€90,502
Staff costs
-€529
Depreciation
+€946
Write-downs
+€2,804
Other operating charges
+€3,458
Financial income
-€20,601
Financial charges
+€1,495
Taxes
-€33,455
Result 2024
€75,494
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
+€269,683
Investment
-€7,135
Financing
-€145,500
Cash 2023
€17,492
From operations (derived)
+€269,683
Net result for the year
+€75,494
Depreciation
+€58,239
Stocks and contracts
+€2,517
Receivables within one year
+€79,583
Deferred charges and accrued income
+€5,853
Provisions
-€939
Trade debts
-€73,338
Tax, wage and social debts
+€24,914
Other debts
+€97,360
Investment (derived)
-€7,135
Investment in fixed assets (net)
-€9,244
Current investments
+€2,109
Financing
-€145,500
Debts after one year
-€96,315
Current portion of long-term debt
-€8,134
Short-term financial debts
-€38,234
Contributions, distributions and other
-€2,818
Cash 2024
€134,539
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,612,718 | €1,590,709 | -€22,010 | -1.4% |
| Fixed assets | 21/28 | €1,227,467 | €1,178,472 | -€48,995 | -4.0% |
| Intangible fixed assets | 21 | €11,786 | €9,347 | -€2,438 | -20.7% |
| Tangible fixed assets | 22/27 | €1,214,855 | €1,168,405 | -€46,450 | -3.8% |
| Land and buildings | 22 | €1,167,408 | €1,124,698 | -€42,710 | -3.7% |
| Plant, machinery and equipment | 23 | €44,559 | €33,436 | -€11,123 | -25.0% |
| Furniture and vehicles | 24 | €2,888 | €10,271 | +€7,383 | +256% |
| Financial fixed assets | 28 | €827 | €720 | -€107 | -12.9% |
| Current assets | 29/58 | €385,251 | €412,236 | +€26,985 | +7.0% |
| Stocks and contracts in progress | 3 | €267,617 | €265,100 | -€2,517 | -0.9% |
| Stocks | 30/36 | €267,617 | €265,100 | -€2,517 | -0.9% |
| Amounts receivable within one year | 40/41 | €86,748 | €7,165 | -€79,583 | -91.7% |
| Trade receivables | 40 | €80,487 | €6,949 | -€73,538 | -91.4% |
| Other amounts receivable | 41 | €6,261 | €216 | -€6,045 | -96.6% |
| Current investments | 50/53 | €5,800 | €3,691 | -€2,109 | -36.4% |
| Cash at bank and in hand | 54/58 | €17,492 | €134,539 | +€117,047 | +669% |
| Deferred charges and accrued income | 490/1 | €7,594 | €1,741 | -€5,853 | -77.1% |
| Total equity and liabilities | 10/49 | €1,612,718 | €1,590,709 | -€22,010 | -1.4% |
| Equity | 10/15 | €403,651 | €476,327 | +€72,676 | +18.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €40,043 | €115,043 | +€75,000 | +187% |
| Non-distributable reserves | 130/1 | €14,254 | €14,254 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,254 | €14,254 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,789 | €25,789 | = | 0.0% |
| Distributable reserves | 133 | - | €75,000 | +€75,000 | |
| Profit (loss) carried forward | 14 | €166,589 | €167,083 | +€494 | +0.3% |
| Investment grants | 15 | €77,020 | €74,202 | -€2,818 | -3.7% |
| Provisions and deferred taxes | 16 | €25,673 | €24,734 | -€939 | -3.7% |
| Deferred taxes | 168 | €25,673 | €24,734 | -€939 | -3.7% |
| Amounts payable | 17/49 | €1,183,394 | €1,089,647 | -€93,747 | -7.9% |
| Amounts payable after more than one year | 17 | €853,737 | €757,421 | -€96,315 | -11.3% |
| Financial debts | 170/4 | €853,737 | €757,421 | -€96,315 | -11.3% |
| Amounts payable within one year | 42/48 | €329,657 | €332,226 | +€2,568 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €106,059 | €97,926 | -€8,134 | -7.7% |
| Financial debts | 43 | €38,425 | €191 | -€38,234 | -99.5% |
| Credit institutions | 430/8 | €38,425 | €191 | -€38,234 | -99.5% |
| Trade debts | 44 | €138,759 | €65,421 | -€73,338 | -52.9% |
| Suppliers | 440/4 | €138,759 | €65,421 | -€73,338 | -52.9% |
| Taxes, remuneration and social security | 45 | €46,136 | €71,050 | +€24,914 | +54.0% |
| Taxes | 450/3 | €10,277 | €42,137 | +€31,860 | +310% |
| Remuneration and social security | 454/9 | €35,859 | €28,914 | -€6,946 | -19.4% |
| Other amounts payable | 47/48 | €278 | €97,638 | +€97,360 | +35,020% |
| Remuneration, social security and pensions | 62 | €238,636 | €239,165 | +€529 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,185 | €58,239 | -€946 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,831 | €1,027 | -€2,804 | -73.2% |
| Other operating charges | 640/8 | €11,481 | €8,022 | -€3,458 | -30.1% |
| Gross operating margin | 9900 | €337,447 | €427,950 | +€90,502 | +26.8% |
| Operating profit (loss) | 9901 | €24,314 | €121,496 | +€97,182 | +400% |
| Financial income | 75/76B | €27,425 | €6,824 | -€20,601 | -75.1% |
| Recurring financial income | 75 | €27,425 | €6,824 | -€20,601 | -75.1% |
| Financial charges | 65/66B | €21,712 | €20,217 | -€1,495 | -6.9% |
| Recurring financial charges | 65 | €21,712 | €20,217 | -€1,495 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €30,027 | €108,103 | +€78,075 | +260% |
| Transfer from deferred taxes | 780 | €939 | €939 | = | 0.0% |
| Income taxes | 67/77 | €92 | €33,548 | +€33,455 | +36,266% |
| Profit (loss) for the period | 9904 | €30,874 | €75,494 | +€44,620 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €30,874 | €75,494 | +€44,620 | +145% |
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 1 November 2026 via checked.be.