Comptoir d'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.
Comptoir d'Optique
Largest movements
- Intangible fixed assets +€289,158
new in 2025: €289,158
- Stocks and contracts +€109,812
up €109,812 (+76.3%), from €143,987 to €253,799
- Tangible fixed assets +€99,805
up €99,805 (+38.4%), from €259,618 to €359,422
of which Plant, machinery and equipment: +€91,863
- Cash +€65,094
up €65,094 (+74.7%), from €87,131 to €152,224
mainly Trade debts (+€478,845) and Net result for the year (+€127,946)
- Receivables within one year +€21,917
up €21,917 (+18.4%), from €119,386 to €141,303
of which Trade receivables: +€15,102
- Trade debts +€478,845
up €478,845 (+149%), from €320,648 to €799,494
- Profit (loss) carried forward +€126,892
no longer reported in 2025 (was -€126,892)
- Tax, wage and social debts +€28,072
up €28,072 (+70.5%), from €39,795 to €67,867
of which Taxes: +€24,910
- Debts after one year -€27,070
down €27,070 (-14.5%), from €186,599 to €159,528
- Current portion of long-term debt -€26,893
down €26,893 (-36.5%), from €73,648 to €46,755
- Gross operating margin +€297,617
up €297,617 (+133%), from €224,369 to €521,986
- Staff costs +€74,075
up €74,075 (+36.8%), from €201,103 to €275,177
- Depreciation +€7,197
up €7,197 (+11.3%), from €63,775 to €70,971
- Taxes +€5,791
up €5,791, from €0 to €5,791
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 | €658,860 | €1,245,549 | +€586,688 | +89.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €259,818 | €648,781 | +€388,963 | +150% |
| Intangible fixed assets | 21 | - | €289,158 | +€289,158 | |
| Tangible fixed assets | 22/27 | €259,618 | €359,422 | +€99,805 | +38.4% |
| Land and buildings | 22 | €166,051 | €125,539 | -€40,512 | -24.4% |
| Plant, machinery and equipment | 23 | €42,159 | €134,022 | +€91,863 | +218% |
| Furniture and vehicles | 24 | €33,958 | €69,413 | +€35,455 | +104% |
| Other tangible fixed assets | 26 | €17,450 | €30,449 | +€12,999 | +74.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €399,043 | €596,768 | +€197,726 | +49.5% |
| Stocks and contracts in progress | 3 | €143,987 | €253,799 | +€109,812 | +76.3% |
| Stocks | 30/36 | €143,987 | €253,799 | +€109,812 | +76.3% |
| Amounts receivable within one year | 40/41 | €119,386 | €141,303 | +€21,917 | +18.4% |
| Trade receivables | 40 | €98,127 | €113,229 | +€15,102 | +15.4% |
| Other amounts receivable | 41 | €21,259 | €28,074 | +€6,815 | +32.1% |
| Cash at bank and in hand | 54/58 | €87,131 | €152,224 | +€65,094 | +74.7% |
| Deferred charges and accrued income | 490/1 | €48,539 | €49,441 | +€903 | +1.9% |
| Total equity and liabilities | 10/49 | €658,860 | €1,245,549 | +€586,688 | +89.0% |
| Equity | 10/15 | -€55,021 | €72,925 | +€127,946 | |
| Contributions | 10/11 | €51,592 | €51,592 | = | 0.0% |
| Reserves | 13 | €20,280 | €21,333 | +€1,054 | +5.2% |
| Distributable reserves | 133 | €20,280 | €21,333 | +€1,054 | +5.2% |
| Profit (loss) carried forward | 14 | -€126,892 | - | +€126,892 | |
| Amounts payable | 17/49 | €713,881 | €1,172,623 | +€458,742 | +64.3% |
| Amounts payable after more than one year | 17 | €186,599 | €159,528 | -€27,070 | -14.5% |
| Financial debts | 170/4 | €186,599 | €159,528 | -€27,070 | -14.5% |
| Amounts payable within one year | 42/48 | €526,803 | €1,012,666 | +€485,863 | +92.2% |
| Current portion of amounts payable after more than one year | 42 | €73,648 | €46,755 | -€26,893 | -36.5% |
| Trade debts | 44 | €320,648 | €799,494 | +€478,845 | +149% |
| Suppliers | 440/4 | €320,648 | €799,494 | +€478,845 | +149% |
| Taxes, remuneration and social security | 45 | €39,795 | €67,867 | +€28,072 | +70.5% |
| Taxes | 450/3 | €6,326 | €31,236 | +€24,910 | +394% |
| Remuneration and social security | 454/9 | €33,469 | €36,631 | +€3,162 | +9.4% |
| Other amounts payable | 47/48 | €92,711 | €98,550 | +€5,839 | +6.3% |
| Accrued charges and deferred income | 492/3 | €479 | €429 | -€51 | -10.6% |
| Remuneration, social security and pensions | 62 | €201,103 | €275,177 | +€74,075 | +36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,775 | €70,971 | +€7,197 | +11.3% |
| Other operating charges | 640/8 | €4,276 | €1,620 | -€2,656 | -62.1% |
| Gross operating margin | 9900 | €224,369 | €521,986 | +€297,617 | +133% |
| Operating profit (loss) | 9901 | -€44,784 | €174,217 | +€219,001 | |
| Financial income | 75/76B | €1,940 | €3,391 | +€1,451 | +74.8% |
| Recurring financial income | 75 | €1,940 | €3,391 | +€1,451 | +74.8% |
| Financial charges | 65/66B | €44,262 | €43,871 | -€391 | -0.9% |
| Recurring financial charges | 65 | €9,931 | €18,758 | +€8,827 | +88.9% |
| Non-recurring financial charges | 66B | €34,331 | €25,113 | -€9,218 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | -€87,106 | €133,737 | +€220,843 | |
| Income taxes | 67/77 | €0 | €5,791 | +€5,791 | |
| Profit (loss) for the period | 9904 | -€87,106 | €127,946 | +€215,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,106 | €127,946 | +€215,052 |
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 28 October 2026 via checked.be.