COMPERE & CO 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.
COMPERE & CO OPTIQUE
Largest movements
- Cash +€10,830
up €10,830 (+16.1%), from €67,147 to €77,976
mainly Other debts (+€40,457) and Net result for the year (+€20,313)
- Receivables within one year +€6,363
up €6,363 (+116%), from €5,471 to €11,834
of which Trade receivables: +€9,940
- Stocks and contracts +€5,805
up €5,805 (+8.1%), from €71,437 to €77,242
- Other debts +€40,457
up €40,457 (+2,321%), from €1,743 to €42,200
- Reserves -€26,000
down €26,000 (-24.2%), from €107,360 to €81,360
of which Distributable reserves: -€26,000
- Tax, wage and social debts +€7,453
up €7,453 (+93.2%), from €7,998 to €15,451
of which Remuneration and social security: +€7,275
- Accrued charges and deferred income +€1,790
new in 2025: €1,790
- Gross operating margin +€4,304
up €4,304 (+13.4%), from €32,193 to €36,497
- Taxes +€2,280
up €2,280 (+20.8%), from €10,944 to €13,224
- Depreciation -€735
down €735 (-25.9%), from €2,836 to €2,101
- Financial income +€525
up €525 (+47.0%), from €1,118 to €1,644
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 | €148,158 | €172,027 | +€23,869 | +16.1% |
| Fixed assets | 21/28 | €4,104 | €3,499 | -€604 | -14.7% |
| Tangible fixed assets | 22/27 | €4,004 | €3,399 | -€604 | -15.1% |
| Land and buildings | 22 | €2,619 | - | -€2,619 | |
| Plant, machinery and equipment | 23 | - | €2,764 | +€2,764 | |
| Furniture and vehicles | 24 | €1,207 | €635 | -€572 | -47.4% |
| Other tangible fixed assets | 26 | €177 | - | -€177 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €144,055 | €168,528 | +€24,473 | +17.0% |
| Stocks and contracts in progress | 3 | €71,437 | €77,242 | +€5,805 | +8.1% |
| Stocks | 30/36 | €71,437 | €77,242 | +€5,805 | +8.1% |
| Amounts receivable within one year | 40/41 | €5,471 | €11,834 | +€6,363 | +116% |
| Trade receivables | 40 | €1,894 | €11,834 | +€9,940 | +525% |
| Other amounts receivable | 41 | €3,577 | - | -€3,577 | |
| Cash at bank and in hand | 54/58 | €67,147 | €77,976 | +€10,830 | +16.1% |
| Deferred charges and accrued income | 490/1 | - | €1,476 | +€1,476 | |
| Total equity and liabilities | 10/49 | €148,158 | €172,027 | +€23,869 | +16.1% |
| Equity | 10/15 | €127,309 | €101,622 | -€25,687 | -20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €107,360 | €81,360 | -€26,000 | -24.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,500 | €79,500 | -€26,000 | -24.6% |
| Profit (loss) carried forward | 14 | €13,749 | €14,062 | +€313 | +2.3% |
| Amounts payable | 17/49 | €20,849 | €70,404 | +€49,555 | +238% |
| Amounts payable within one year | 42/48 | €20,849 | €68,614 | +€47,765 | +229% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €8,108 | €7,963 | -€145 | -1.8% |
| Suppliers | 440/4 | €8,108 | €7,963 | -€145 | -1.8% |
| Taxes, remuneration and social security | 45 | €7,998 | €15,451 | +€7,453 | +93.2% |
| Taxes | 450/3 | €7,998 | €8,176 | +€178 | +2.2% |
| Remuneration and social security | 454/9 | - | €7,275 | +€7,275 | |
| Other amounts payable | 47/48 | €1,743 | €42,200 | +€40,457 | +2,321% |
| Accrued charges and deferred income | 492/3 | - | €1,790 | +€1,790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €2,101 | -€735 | -25.9% |
| Other operating charges | 640/8 | €1,937 | €1,688 | -€249 | -12.9% |
| Gross operating margin | 9900 | €32,193 | €36,497 | +€4,304 | +13.4% |
| Operating profit (loss) | 9901 | €27,421 | €32,709 | +€5,288 | +19.3% |
| Financial income | 75/76B | €1,118 | €1,644 | +€525 | +47.0% |
| Recurring financial income | 75 | €1,118 | €1,644 | +€525 | +47.0% |
| Financial charges | 65/66B | €683 | €814 | +€131 | +19.2% |
| Recurring financial charges | 65 | €683 | €814 | +€131 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €27,856 | €33,538 | +€5,682 | +20.4% |
| Income taxes | 67/77 | €10,944 | €13,224 | +€2,280 | +20.8% |
| Profit (loss) for the period | 9904 | €16,912 | €20,313 | +€3,402 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,912 | €20,313 | +€3,402 | +20.1% |
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.