BONNESIRE 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.
BONNESIRE OPTICIENS
Largest movements
- Tangible fixed assets -€25,614
down €25,614 (-7.0%), from €364,567 to €338,953
- Cash +€13,942
up €13,942 (+108%), from €12,944 to €26,886
mainly Depreciation (+€36,533) and Net result for the year (+€33,925)
- Stocks and contracts -€11,226
down €11,226 (-15.7%), from €71,505 to €60,279
- Debts after one year -€36,394
down €36,394 (-54.8%), from €66,448 to €30,054
- Profit (loss) carried forward +€33,925
up €33,925 (+42.6%), from €79,727 to €113,652
- Short-term financial debts -€26,511
down €26,511 (-76.8%), from €34,528 to €8,018
- Trade debts -€22,462
down €22,462 (-15.3%), from €146,939 to €124,478
- Other debts +€18,950
up €18,950 (+20.0%), from €94,792 to €113,742
- Gross operating margin +€49,933
up €49,933 (+17.3%), from €288,414 to €338,347
- Depreciation -€22,487
down €22,487 (-38.1%), from €59,019 to €36,533
- Staff costs -€13,348
down €13,348 (-5.0%), from €267,421 to €254,072
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 | €520,612 | €495,334 | -€25,278 | -4.9% |
| Fixed assets | 21/28 | €371,525 | €344,267 | -€27,257 | -7.3% |
| Tangible fixed assets | 22/27 | €364,567 | €338,953 | -€25,614 | -7.0% |
| Land and buildings | 22 | €295,062 | €283,515 | -€11,548 | -3.9% |
| Plant, machinery and equipment | 23 | €24,641 | €13,276 | -€11,364 | -46.1% |
| Furniture and vehicles | 24 | €13,619 | €17,387 | +€3,767 | +27.7% |
| Other tangible fixed assets | 26 | €31,245 | €24,776 | -€6,469 | -20.7% |
| Financial fixed assets | 28 | €6,957 | €5,314 | -€1,643 | -23.6% |
| Current assets | 29/58 | €149,087 | €151,067 | +€1,979 | +1.3% |
| Stocks and contracts in progress | 3 | €71,505 | €60,279 | -€11,226 | -15.7% |
| Stocks | 30/36 | €71,505 | €60,279 | -€11,226 | -15.7% |
| Amounts receivable within one year | 40/41 | €56,960 | €52,735 | -€4,226 | -7.4% |
| Trade receivables | 40 | €40,968 | €36,770 | -€4,198 | -10.2% |
| Other amounts receivable | 41 | €15,992 | €15,964 | -€28 | -0.2% |
| Current investments | 50/53 | €3,549 | €4,572 | +€1,023 | +28.8% |
| Cash at bank and in hand | 54/58 | €12,944 | €26,886 | +€13,942 | +108% |
| Deferred charges and accrued income | 490/1 | €4,129 | €6,595 | +€2,466 | +59.7% |
| Total equity and liabilities | 10/49 | €520,612 | €495,334 | -€25,278 | -4.9% |
| Equity | 10/15 | €87,787 | €121,712 | +€33,925 | +38.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,727 | €113,652 | +€33,925 | +42.6% |
| Amounts payable | 17/49 | €432,825 | €373,622 | -€59,203 | -13.7% |
| Amounts payable after more than one year | 17 | €66,448 | €30,054 | -€36,394 | -54.8% |
| Financial debts | 170/4 | €66,448 | €30,054 | -€36,394 | -54.8% |
| Amounts payable within one year | 42/48 | €365,628 | €343,569 | -€22,059 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €41,653 | €36,394 | -€5,259 | -12.6% |
| Financial debts | 43 | €34,528 | €8,018 | -€26,511 | -76.8% |
| Credit institutions | 430/8 | €34,528 | €8,018 | -€26,511 | -76.8% |
| Trade debts | 44 | €146,939 | €124,478 | -€22,462 | -15.3% |
| Suppliers | 440/4 | €146,939 | €124,478 | -€22,462 | -15.3% |
| Advances received on contracts in progress | 46 | €217 | - | -€217 | |
| Taxes, remuneration and social security | 45 | €47,498 | €60,937 | +€13,440 | +28.3% |
| Taxes | 450/3 | €4,831 | €14,161 | +€9,330 | +193% |
| Remuneration and social security | 454/9 | €42,667 | €46,777 | +€4,109 | +9.6% |
| Other amounts payable | 47/48 | €94,792 | €113,742 | +€18,950 | +20.0% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | €267,421 | €254,072 | -€13,348 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,019 | €36,533 | -€22,487 | -38.1% |
| Other operating charges | 640/8 | €7,162 | €5,393 | -€1,769 | -24.7% |
| Gross operating margin | 9900 | €288,414 | €338,347 | +€49,933 | +17.3% |
| Operating profit (loss) | 9901 | -€45,188 | €42,348 | +€87,536 | |
| Financial income | 75/76B | €1,820 | €1,732 | -€89 | -4.9% |
| Recurring financial income | 75 | €1,820 | €1,732 | -€89 | -4.9% |
| Financial charges | 65/66B | €10,577 | €10,060 | -€517 | -4.9% |
| Recurring financial charges | 65 | €10,577 | €10,060 | -€517 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€53,945 | €34,020 | +€87,964 | |
| Income taxes | 67/77 | €54 | €95 | +€41 | +74.5% |
| Profit (loss) for the period | 9904 | -€53,999 | €33,925 | +€87,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,999 | €33,925 | +€87,924 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.