COMPERE OPTIQUE: 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.
COMPERE OPTIQUE
Largest movements
- Cash +€7,125
up €7,125 (+9.1%), from €78,490 to €85,615
mainly Depreciation (+€6,894) and Trade debts (+€3,809)
- Tangible fixed assets -€6,894
down €6,894 (-9.1%), from €75,589 to €68,695
of which Land and buildings: -€4,947
- Trade debts +€3,809
up €3,809 (+288.9%), from €1,318 to €5,127
- Profit (loss) carried forward -€3,577
down €3,577 (-13.0%), from €27,506 to €23,929
- Gross operating margin -€7,548
down €7,548 (-47.0%), from €16,076 to €8,527
- Other operating charges +€615
up €615 (+14.0%), from €4,406 to €5,021
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 | €154,212 | €154,444 | +€232 | +0.2% |
| Fixed assets | 21/28 | €75,589 | €68,695 | -€6,894 | -9.1% |
| Tangible fixed assets | 22/27 | €75,589 | €68,695 | -€6,894 | -9.1% |
| Land and buildings | 22 | €66,182 | €61,235 | -€4,947 | -7.5% |
| Plant, machinery and equipment | 23 | €9,407 | €7,460 | -€1,946 | -20.7% |
| Current assets | 29/58 | €78,623 | €85,749 | +€7,125 | +9.1% |
| Amounts receivable within one year | 40/41 | €133 | €133 | = | 0.0% |
| Other amounts receivable | 41 | €133 | €133 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €78,490 | €85,615 | +€7,125 | +9.1% |
| Total equity and liabilities | 10/49 | €154,212 | €154,444 | +€232 | +0.2% |
| Equity | 10/15 | €107,341 | €103,764 | -€3,577 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,235 | €61,235 | = | 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% |
| Tax-exempt reserves | 132 | €5,800 | €5,800 | = | 0.0% |
| Distributable reserves | 133 | €53,575 | €53,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,506 | €23,929 | -€3,577 | -13.0% |
| Amounts payable | 17/49 | €46,870 | €50,679 | +€3,809 | +8.1% |
| Amounts payable within one year | 42/48 | €46,870 | €50,679 | +€3,809 | +8.1% |
| Trade debts | 44 | €1,318 | €5,127 | +€3,809 | +288.9% |
| Suppliers | 440/4 | €1,318 | €5,127 | +€3,809 | +288.9% |
| Other amounts payable | 47/48 | €45,552 | €45,552 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,894 | €6,894 | = | 0.0% |
| Other operating charges | 640/8 | €4,406 | €5,021 | +€615 | +14.0% |
| Gross operating margin | 9900 | €16,076 | €8,527 | -€7,548 | -47.0% |
| Operating profit (loss) | 9901 | €4,776 | -€3,387 | -€8,163 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €185 | €190 | +€6 | +3.0% |
| Recurring financial charges | 65 | €185 | €190 | +€6 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €4,592 | -€3,577 | -€8,168 | |
| Profit (loss) for the period | 9904 | €4,592 | -€3,577 | -€8,168 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,592 | -€3,577 | -€8,168 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.