CONTACTLENS STUDIO: 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.
CONTACTLENS STUDIO
Largest movements
- Tangible fixed assets +€30,851
up €30,851 (+34.8%), from €88,529 to €119,380
of which Plant, machinery and equipment: +€38,089
- Cash +€15,369
up €15,369 (+6.7%), from €228,190 to €243,559
mainly Other debts (+€176,023) and Net result for the year (+€132,460)
- Receivables within one year -€13,503
down €13,503 (-36.3%), from €37,227 to €23,723
of which Other amounts receivable: -€12,450
- Stocks and contracts -€8,629
down €8,629 (-17.5%), from €49,355 to €40,726
- Other debts +€176,023
up €176,023 (+526%), from €33,434 to €209,457
- Trade debts -€129,550
down €129,550 (-62.5%), from €207,257 to €77,707
- Reserves -€68,063
down €68,063 (-75.7%), from €89,923 to €21,860
of which Distributable reserves: -€68,063
- Debts after one year +€24,888
up €24,888 (+174%), from €14,295 to €39,183
- Tax, wage and social debts +€11,395
up €11,395 (+44.1%), from €25,816 to €37,212
of which Taxes: +€11,829
- Gross operating margin +€154,914
up €154,914 (+79.2%), from €195,562 to €350,476
- Staff costs +€35,593
up €35,593 (+24.2%), from €146,847 to €182,440
- Financial charges +€6,672
up €6,672 (+215%), from €3,098 to €9,771
- Depreciation +€5,605
up €5,605 (+24.3%), from €23,044 to €28,649
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 | €406,533 | €433,674 | +€27,141 | +6.7% |
| Fixed assets | 21/28 | €88,529 | €119,380 | +€30,851 | +34.8% |
| Tangible fixed assets | 22/27 | €88,529 | €119,380 | +€30,851 | +34.8% |
| Plant, machinery and equipment | 23 | €40,986 | €79,075 | +€38,089 | +92.9% |
| Furniture and vehicles | 24 | €1,200 | €577 | -€623 | -51.9% |
| Other tangible fixed assets | 26 | €46,343 | €39,728 | -€6,615 | -14.3% |
| Current assets | 29/58 | €318,005 | €314,294 | -€3,711 | -1.2% |
| Stocks and contracts in progress | 3 | €49,355 | €40,726 | -€8,629 | -17.5% |
| Stocks | 30/36 | €49,355 | €40,726 | -€8,629 | -17.5% |
| Amounts receivable within one year | 40/41 | €37,227 | €23,723 | -€13,503 | -36.3% |
| Trade receivables | 40 | €20,100 | €19,047 | -€1,053 | -5.2% |
| Other amounts receivable | 41 | €17,127 | €4,677 | -€12,450 | -72.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €228,190 | €243,559 | +€15,369 | +6.7% |
| Deferred charges and accrued income | 490/1 | €3,233 | €6,285 | +€3,052 | +94.4% |
| Total equity and liabilities | 10/49 | €406,533 | €433,674 | +€27,141 | +6.7% |
| Equity | 10/15 | €108,523 | €40,460 | -€68,063 | -62.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €89,923 | €21,860 | -€68,063 | -75.7% |
| 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 | €88,063 | €20,000 | -€68,063 | -77.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €298,010 | €393,214 | +€95,204 | +31.9% |
| Amounts payable after more than one year | 17 | €14,295 | €39,183 | +€24,888 | +174% |
| Financial debts | 170/4 | €14,295 | €39,183 | +€24,888 | +174% |
| Amounts payable within one year | 42/48 | €283,715 | €354,031 | +€70,316 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €16,955 | €27,837 | +€10,882 | +64.2% |
| Financial debts | 43 | €253 | €1,819 | +€1,566 | +619% |
| Credit institutions | 430/8 | €253 | €1,819 | +€1,566 | +619% |
| Trade debts | 44 | €207,257 | €77,707 | -€129,550 | -62.5% |
| Suppliers | 440/4 | €207,257 | €77,707 | -€129,550 | -62.5% |
| Taxes, remuneration and social security | 45 | €25,816 | €37,212 | +€11,395 | +44.1% |
| Taxes | 450/3 | €9,493 | €21,322 | +€11,829 | +125% |
| Remuneration and social security | 454/9 | €16,323 | €15,890 | -€433 | -2.7% |
| Other amounts payable | 47/48 | €33,434 | €209,457 | +€176,023 | +526% |
| Non-recurring operating income | 76A | €4,525 | €0 | -€4,525 | -100% |
| Remuneration, social security and pensions | 62 | €146,847 | €182,440 | +€35,593 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,044 | €28,649 | +€5,605 | +24.3% |
| Other operating charges | 640/8 | €1,547 | €4,514 | +€2,966 | +192% |
| Gross operating margin | 9900 | €195,562 | €350,476 | +€154,914 | +79.2% |
| Operating profit (loss) | 9901 | €24,123 | €134,873 | +€110,750 | +459% |
| Financial income | 75/76B | €8,047 | €7,504 | -€543 | -6.7% |
| Recurring financial income | 75 | €8,047 | €7,504 | -€543 | -6.7% |
| Financial charges | 65/66B | €3,098 | €9,771 | +€6,672 | +215% |
| Recurring financial charges | 65 | €3,098 | €9,771 | +€6,672 | +215% |
| Profit (loss) for the period before taxes | 9903 | €29,072 | €132,607 | +€103,535 | +356% |
| Income taxes | 67/77 | €2,773 | €147 | -€2,627 | -94.7% |
| Profit (loss) for the period | 9904 | €26,299 | €132,460 | +€106,161 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €26,299 | €132,460 | +€106,161 | +404% |
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 27 October 2026 via checked.be.