CLAIR DE VUE: what changed
Two fiscal 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
CLAIR DE VUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€181,210
2024 · €142,148+€39,062
Equity
€919,705
2024 · €738,495+€181,210
Cash
€273,496
2024 · €263,721+€9,775
Balance sheet total
€1.1m
2024 · €988,681+€134,341
Largest movements
Assets
- Current investments +€151,154
up €151,154 (+32.8%), from €461,213 to €612,367
- Tangible fixed assets -€23,635
down €23,635 (-11.1%), from €213,698 to €190,063
Equity and liabilities
- Reserves +€179,000
up €179,000 (+26.2%), from €682,300 to €861,300
- Debts after one year -€31,093
down €31,093 (-64.7%), from €48,088 to €16,995
- Current portion of long-term debt -€13,298
down €13,298 (-30.0%), from €44,391 to €31,093
Income statement
- Turnover +€85,427
up €85,427 (+12.8%), from €665,104 to €750,531
- Gross operating margin +€44,858
up €44,858 (+13.3%), from €338,353 to €383,211
- Purchases and services +€40,569
up €40,569 (+12.4%), from €326,751 to €367,320
- Taxes +€18,452
up €18,452 (+26.1%), from €70,773 to €89,225
- Financial income +€7,933
up €7,933 (+173.1%), from €4,583 to €12,516
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.
Result 2024
€142,148
Gross operating margin
+€44,858
Staff costs
+€99
Depreciation
+€2,463
Other operating charges
+€2,332
Financial income
+€7,933
Financial charges
-€171
Taxes
-€18,452
Result 2025
€181,210
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.
From operations
+€212,320
Investment
-€158,154
Financing
-€44,391
Cash 2024
€263,721
From operations (derived)
+€212,320
Net result for the year
+€181,210
Depreciation
+€30,635
Stocks and contracts
-€934
Receivables within one year
+€1,817
Deferred charges and accrued income
+€2,070
Trade debts
-€6,067
Tax, wage and social debts
-€626
Other debts
+€4,215
Investment (derived)
-€158,154
Investment in fixed assets (net)
-€7,000
Current investments
-€151,154
Financing
-€44,391
Debts after one year
-€31,093
Current portion of long-term debt
-€13,298
Cash 2025
€273,496
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €988,681 | €1,123,022 | +€134,341 | +13.6% |
| Fixed assets | 21/28 | €213,698 | €190,063 | -€23,635 | -11.1% |
| Tangible fixed assets | 22/27 | €213,698 | €190,063 | -€23,635 | -11.1% |
| Land and buildings | 22 | €159,240 | €149,164 | -€10,076 | -6.3% |
| Plant, machinery and equipment | 23 | €2,000 | - | -€2,000 | |
| Furniture and vehicles | 24 | €52,458 | €40,899 | -€11,559 | -22.0% |
| Current assets | 29/58 | €774,983 | €932,959 | +€157,976 | +20.4% |
| Stocks and contracts in progress | 3 | €44,460 | €45,394 | +€934 | +2.1% |
| Stocks | 30/36 | €44,460 | €45,394 | +€934 | +2.1% |
| Amounts receivable within one year | 40/41 | €1,909 | €92 | -€1,817 | -95.2% |
| Trade receivables | 40 | €1,904 | €92 | -€1,812 | -95.2% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Current investments | 50/53 | €461,213 | €612,367 | +€151,154 | +32.8% |
| Cash at bank and in hand | 54/58 | €263,721 | €273,496 | +€9,775 | +3.7% |
| Deferred charges and accrued income | 490/1 | €3,680 | €1,610 | -€2,070 | -56.3% |
| Total equity and liabilities | 10/49 | €988,681 | €1,123,022 | +€134,341 | +13.6% |
| Equity | 10/15 | €738,495 | €919,705 | +€181,210 | +24.5% |
| Contributions | 10/11 | €53,000 | €53,000 | = | 0.0% |
| Reserves | 13 | €682,300 | €861,300 | +€179,000 | +26.2% |
| Distributable reserves | 133 | €682,300 | €861,300 | +€179,000 | +26.2% |
| Profit (loss) carried forward | 14 | €3,195 | €5,405 | +€2,210 | +69.2% |
| Amounts payable | 17/49 | €250,186 | €203,317 | -€46,869 | -18.7% |
| Amounts payable after more than one year | 17 | €48,088 | €16,995 | -€31,093 | -64.7% |
| Financial debts | 170/4 | €48,088 | €16,995 | -€31,093 | -64.7% |
| Amounts payable within one year | 42/48 | €202,098 | €186,322 | -€15,776 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €44,391 | €31,093 | -€13,298 | -30.0% |
| Trade debts | 44 | €31,553 | €25,486 | -€6,067 | -19.2% |
| Suppliers | 440/4 | €31,553 | €25,486 | -€6,067 | -19.2% |
| Taxes, remuneration and social security | 45 | €108,027 | €107,401 | -€626 | -0.6% |
| Taxes | 450/3 | €84,401 | €84,083 | -€318 | -0.4% |
| Remuneration and social security | 454/9 | €23,626 | €23,318 | -€308 | -1.3% |
| Other amounts payable | 47/48 | €18,127 | €22,342 | +€4,215 | +23.3% |
| Turnover | 70 | €665,104 | €750,531 | +€85,427 | +12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €326,751 | €367,320 | +€40,569 | +12.4% |
| Remuneration, social security and pensions | 62 | €86,141 | €86,042 | -€99 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,098 | €30,635 | -€2,463 | -7.4% |
| Other operating charges | 640/8 | €6,707 | €4,375 | -€2,332 | -34.8% |
| Gross operating margin | 9900 | €338,353 | €383,211 | +€44,858 | +13.3% |
| Operating profit (loss) | 9901 | €212,407 | €262,159 | +€49,752 | +23.4% |
| Financial income | 75/76B | €4,583 | €12,516 | +€7,933 | +173.1% |
| Recurring financial income | 75 | €4,583 | €12,516 | +€7,933 | +173.1% |
| Financial charges | 65/66B | €4,069 | €4,240 | +€171 | +4.2% |
| Recurring financial charges | 65 | €4,069 | €4,240 | +€171 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €212,921 | €270,435 | +€57,514 | +27.0% |
| Income taxes | 67/77 | €70,773 | €89,225 | +€18,452 | +26.1% |
| Profit (loss) for the period | 9904 | €142,148 | €181,210 | +€39,062 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €142,148 | €181,210 | +€39,062 | +27.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.