CAPELLE 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.
CAPELLE OPTIQUE
Largest movements
- Cash +€31,075
up €31,075 (+46.8%), from €66,423 to €97,498
mainly Net result for the year (+€15,283) and Tax, wage and social debts (+€12,193)
- Current investments -€6,435
down €6,435 (-10.7%), from €60,000 to €53,565
- Deferred charges and accrued income -€5,407
down €5,407 (-35.9%), from €15,060 to €9,653
- Receivables within one year +€5,277
up €5,277 (+1,694%), from €312 to €5,588
- Reserves +€15,000
up €15,000 (+14.3%), from €104,778 to €119,778
- Tax, wage and social debts +€12,193
up €12,193 (+78.8%), from €15,475 to €27,668
of which Taxes: +€7,874
- Trade debts -€2,846
down €2,846 (-21.1%), from €13,490 to €10,644
- Gross operating margin +€8,643
up €8,643 (+14.9%), from €58,025 to €66,668
- Taxes +€5,767
up €5,767 (+955%), from €604 to €6,371
- Staff costs +€1,574
up €1,574 (+3.9%), from €40,637 to €42,211
- Other operating charges -€1,105
down €1,105 (-97.8%), from €1,130 to €25
- Financial charges -€1,077
down €1,077 (-34.8%), from €3,094 to €2,017
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 | €179,039 | €203,948 | +€24,909 | +13.9% |
| Fixed assets | 21/28 | €5,201 | €4,588 | -€613 | -11.8% |
| Tangible fixed assets | 22/27 | €1,731 | €1,118 | -€613 | -35.4% |
| Plant, machinery and equipment | 23 | €1,731 | €1,118 | -€613 | -35.4% |
| Financial fixed assets | 28 | €3,471 | €3,471 | = | 0.0% |
| Current assets | 29/58 | €173,838 | €199,360 | +€25,522 | +14.7% |
| Stocks and contracts in progress | 3 | €32,044 | €33,056 | +€1,012 | +3.2% |
| Stocks | 30/36 | €32,044 | €33,056 | +€1,012 | +3.2% |
| Amounts receivable within one year | 40/41 | €312 | €5,588 | +€5,277 | +1,694% |
| Trade receivables | 40 | €312 | €5,588 | +€5,277 | +1,694% |
| Current investments | 50/53 | €60,000 | €53,565 | -€6,435 | -10.7% |
| Cash at bank and in hand | 54/58 | €66,423 | €97,498 | +€31,075 | +46.8% |
| Deferred charges and accrued income | 490/1 | €15,060 | €9,653 | -€5,407 | -35.9% |
| Total equity and liabilities | 10/49 | €179,039 | €203,948 | +€24,909 | +13.9% |
| Equity | 10/15 | €134,590 | €149,873 | +€15,283 | +11.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €104,778 | €119,778 | +€15,000 | +14.3% |
| Distributable reserves | 133 | €104,778 | €119,778 | +€15,000 | +14.3% |
| Profit (loss) carried forward | 14 | -€187 | €95 | +€283 | |
| Amounts payable | 17/49 | €44,449 | €54,075 | +€9,626 | +21.7% |
| Amounts payable within one year | 42/48 | €42,752 | €53,378 | +€10,626 | +24.9% |
| Trade debts | 44 | €13,490 | €10,644 | -€2,846 | -21.1% |
| Suppliers | 440/4 | €13,490 | €10,644 | -€2,846 | -21.1% |
| Taxes, remuneration and social security | 45 | €15,475 | €27,668 | +€12,193 | +78.8% |
| Taxes | 450/3 | €8,566 | €16,440 | +€7,874 | +91.9% |
| Remuneration and social security | 454/9 | €6,909 | €11,228 | +€4,319 | +62.5% |
| Other amounts payable | 47/48 | €13,787 | €15,066 | +€1,279 | +9.3% |
| Accrued charges and deferred income | 492/3 | €1,697 | €697 | -€1,000 | -58.9% |
| Remuneration, social security and pensions | 62 | €40,637 | €42,211 | +€1,574 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,142 | €613 | -€529 | -46.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,242 | €2,892 | -€350 | -10.8% |
| Other operating charges | 640/8 | €1,130 | €25 | -€1,105 | -97.8% |
| Gross operating margin | 9900 | €58,025 | €66,668 | +€8,643 | +14.9% |
| Operating profit (loss) | 9901 | €11,873 | €20,926 | +€9,053 | +76.2% |
| Financial income | 75/76B | €2,242 | €2,744 | +€502 | +22.4% |
| Recurring financial income | 75 | €2,242 | €2,744 | +€502 | +22.4% |
| Financial charges | 65/66B | €3,094 | €2,017 | -€1,077 | -34.8% |
| Recurring financial charges | 65 | €3,094 | €2,017 | -€1,077 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €11,022 | €21,653 | +€10,632 | +96.5% |
| Income taxes | 67/77 | €604 | €6,371 | +€5,767 | +955% |
| Profit (loss) for the period | 9904 | €10,418 | €15,283 | +€4,865 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,418 | €15,283 | +€4,865 | +46.7% |
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 25 October 2026 via checked.be.