CHIMAY 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.
CHIMAY OPTIQUE
Largest movements
- Receivables within one year +€64,774
up €64,774 (+147.7%), from €43,854 to €108,627
of which Trade receivables: +€71,084
- Current investments -€50,856
no longer reported in 2025 (was €50,856)
- Deferred charges and accrued income +€24,533
up €24,533 (+2045.3%), from €1,199 to €25,732
- Cash +€19,994
up €19,994 (+16.3%), from €122,294 to €142,288
mainly Trade debts (+€87,343) and Current investments (+€50,856)
- Tangible fixed assets +€7,840
up €7,840 (+9.3%), from €84,280 to €92,120
of which Plant, machinery and equipment: +€23,431
- Trade debts +€87,343
new in 2025: €87,343
- Tax, wage and social debts -€11,797
down €11,797 (-63.2%), from €18,681 to €6,884
of which Taxes: -€9,235
- Debts after one year -€5,644
down €5,644 (-36.3%), from €15,569 to €9,925
- Current portion of long-term debt -€4,535
down €4,535 (-46.9%), from €9,665 to €5,130
- Gross operating margin -€28,160
down €28,160 (-39.4%), from €71,456 to €43,296
- Taxes -€16,510
down €16,510 (-85.0%), from €19,425 to €2,915
- Other operating charges +€13,422
up €13,422 (+294.6%), from €4,556 to €17,978
- Depreciation +€8,594
up €8,594 (+60.9%), from €14,106 to €22,700
- Financial income +€1,824
up €1,824 (+193.1%), from €945 to €2,768
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.
Cash bridge derived
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 | €346,885 | €413,749 | +€66,863 | +19.3% |
| Fixed assets | 21/28 | €84,310 | €92,120 | +€7,810 | +9.3% |
| Tangible fixed assets | 22/27 | €84,280 | €92,120 | +€7,840 | +9.3% |
| Plant, machinery and equipment | 23 | €5,297 | €28,728 | +€23,431 | +442.3% |
| Furniture and vehicles | 24 | €34,120 | €25,767 | -€8,353 | -24.5% |
| Other tangible fixed assets | 26 | €44,863 | €37,625 | -€7,238 | -16.1% |
| Financial fixed assets | 28 | €30 | - | -€30 | |
| Current assets | 29/58 | €262,575 | €321,629 | +€59,053 | +22.5% |
| Stocks and contracts in progress | 3 | €44,371 | €44,981 | +€610 | +1.4% |
| Stocks | 30/36 | €44,371 | €44,981 | +€610 | +1.4% |
| Amounts receivable within one year | 40/41 | €43,854 | €108,627 | +€64,774 | +147.7% |
| Trade receivables | 40 | €33,455 | €104,539 | +€71,084 | +212.5% |
| Other amounts receivable | 41 | €10,399 | €4,089 | -€6,310 | -60.7% |
| Current investments | 50/53 | €50,856 | - | -€50,856 | |
| Cash at bank and in hand | 54/58 | €122,294 | €142,288 | +€19,994 | +16.3% |
| Deferred charges and accrued income | 490/1 | €1,199 | €25,732 | +€24,533 | +2045.3% |
| Total equity and liabilities | 10/49 | €346,885 | €413,749 | +€66,863 | +19.3% |
| Equity | 10/15 | €301,311 | €301,709 | +€398 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €287,052 | €287,052 | = | 0.0% |
| Distributable reserves | 133 | €287,052 | €287,052 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,859 | €2,257 | +€398 | +21.4% |
| Amounts payable | 17/49 | €45,574 | €112,040 | +€66,466 | +145.8% |
| Amounts payable after more than one year | 17 | €15,569 | €9,925 | -€5,644 | -36.3% |
| Financial debts | 170/4 | €15,569 | €9,925 | -€5,644 | -36.3% |
| Amounts payable within one year | 42/48 | €30,005 | €102,115 | +€72,109 | +240.3% |
| Current portion of amounts payable after more than one year | 42 | €9,665 | €5,130 | -€4,535 | -46.9% |
| Trade debts | 44 | - | €87,343 | +€87,343 | |
| Suppliers | 440/4 | - | €87,343 | +€87,343 | |
| Taxes, remuneration and social security | 45 | €18,681 | €6,884 | -€11,797 | -63.2% |
| Taxes | 450/3 | €15,681 | €6,446 | -€9,235 | -58.9% |
| Remuneration and social security | 454/9 | €3,000 | €438 | -€2,562 | -85.4% |
| Other amounts payable | 47/48 | €1,660 | €2,758 | +€1,098 | +66.1% |
| Remuneration, social security and pensions | 62 | - | €1,153 | +€1,153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,106 | €22,700 | +€8,594 | +60.9% |
| Other operating charges | 640/8 | €4,556 | €17,978 | +€13,422 | +294.6% |
| Gross operating margin | 9900 | €71,456 | €43,296 | -€28,160 | -39.4% |
| Operating profit (loss) | 9901 | €52,794 | €1,464 | -€51,330 | -97.2% |
| Financial income | 75/76B | €945 | €2,768 | +€1,824 | +193.1% |
| Recurring financial income | 75 | €945 | €2,768 | +€1,824 | +193.1% |
| Financial charges | 65/66B | -€772 | €919 | +€1,692 | |
| Recurring financial charges | 65 | -€772 | €919 | +€1,692 | |
| Profit (loss) for the period before taxes | 9903 | €54,511 | €3,313 | -€51,198 | -93.9% |
| Income taxes | 67/77 | €19,425 | €2,915 | -€16,510 | -85.0% |
| Profit (loss) for the period | 9904 | €35,086 | €398 | -€34,688 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,086 | €398 | -€34,688 | -98.9% |
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 11 October 2026 via checked.be.