BSNG 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.
BSNG Optique
Largest movements
- Cash -€40,141
down €40,141 (-49.0%), from €81,999 to €41,858
mainly Other debts (-€63,510) and Tax, wage and social debts (-€13,943)
- Tangible fixed assets -€8,364
down €8,364 (-62.2%), from €13,436 to €5,072
- Receivables within one year +€5,118
up €5,118 (+2,559%), from €200 to €5,318
of which Other amounts receivable: +€5,305
- Stocks and contracts -€4,008
down €4,008 (-11.8%), from €33,915 to €29,907
- Other debts -€63,510
down €63,510 (-80.8%), from €78,637 to €15,127
- Profit (loss) carried forward +€33,041
new in 2025: €33,041
- Tax, wage and social debts -€13,943
down €13,943 (-76.0%), from €18,342 to €4,400
of which Taxes: -€13,843
- Debts after one year -€2,426
no longer reported in 2025 (was €2,426)
- Current portion of long-term debt -€2,351
down €2,351 (-49.3%), from €4,765 to €2,414
- Staff costs +€9,614
up €9,614 (+180%), from €5,341 to €14,955
- Depreciation -€4,976
down €4,976 (-37.3%), from €13,339 to €8,364
- Gross operating margin +€4,822
up €4,822 (+7.5%), from €64,384 to €69,206
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 | €130,208 | €83,029 | -€47,179 | -36.2% |
| Fixed assets | 21/28 | €13,436 | €5,072 | -€8,364 | -62.2% |
| Tangible fixed assets | 22/27 | €13,436 | €5,072 | -€8,364 | -62.2% |
| Furniture and vehicles | 24 | €13,436 | €5,072 | -€8,364 | -62.2% |
| Current assets | 29/58 | €116,772 | €77,957 | -€38,815 | -33.2% |
| Stocks and contracts in progress | 3 | €33,915 | €29,907 | -€4,008 | -11.8% |
| Stocks | 30/36 | €33,915 | €29,907 | -€4,008 | -11.8% |
| Amounts receivable within one year | 40/41 | €200 | €5,318 | +€5,118 | +2,559% |
| Trade receivables | 40 | €200 | €13 | -€187 | -93.5% |
| Other amounts receivable | 41 | - | €5,305 | +€5,305 | |
| Cash at bank and in hand | 54/58 | €81,999 | €41,858 | -€40,141 | -49.0% |
| Deferred charges and accrued income | 490/1 | €658 | €874 | +€216 | +32.7% |
| Total equity and liabilities | 10/49 | €130,208 | €83,029 | -€47,179 | -36.2% |
| Equity | 10/15 | €20,460 | €53,501 | +€33,041 | +161% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | - | €33,041 | +€33,041 | |
| Amounts payable | 17/49 | €109,748 | €29,528 | -€80,220 | -73.1% |
| Amounts payable after more than one year | 17 | €2,426 | - | -€2,426 | |
| Financial debts | 170/4 | €2,426 | - | -€2,426 | |
| Amounts payable within one year | 42/48 | €107,322 | €29,528 | -€77,794 | -72.5% |
| Current portion of amounts payable after more than one year | 42 | €4,765 | €2,414 | -€2,351 | -49.3% |
| Trade debts | 44 | €5,578 | €7,588 | +€2,010 | +36.0% |
| Suppliers | 440/4 | €5,578 | €7,588 | +€2,010 | +36.0% |
| Taxes, remuneration and social security | 45 | €18,342 | €4,400 | -€13,943 | -76.0% |
| Taxes | 450/3 | €17,677 | €3,835 | -€13,843 | -78.3% |
| Remuneration and social security | 454/9 | €665 | €565 | -€100 | -15.0% |
| Other amounts payable | 47/48 | €78,637 | €15,127 | -€63,510 | -80.8% |
| Remuneration, social security and pensions | 62 | €5,341 | €14,955 | +€9,614 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,339 | €8,364 | -€4,976 | -37.3% |
| Other operating charges | 640/8 | €1,230 | €1,269 | +€39 | +3.2% |
| Gross operating margin | 9900 | €64,384 | €69,206 | +€4,822 | +7.5% |
| Operating profit (loss) | 9901 | €44,474 | €44,618 | +€145 | +0.3% |
| Financial income | 75/76B | €853 | €1,539 | +€686 | +80.5% |
| Recurring financial income | 75 | €853 | €1,539 | +€686 | +80.5% |
| Financial charges | 65/66B | €1,730 | €1,888 | +€157 | +9.1% |
| Recurring financial charges | 65 | €1,730 | €1,888 | +€157 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €43,596 | €44,270 | +€674 | +1.5% |
| Income taxes | 67/77 | €11,099 | €11,229 | +€131 | +1.2% |
| Profit (loss) for the period | 9904 | €32,498 | €33,041 | +€543 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,498 | €33,041 | +€543 | +1.7% |
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 26 October 2026 via checked.be.