D.L. OPTICIEN: 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.
D.L. OPTICIEN
Largest movements
- Cash +€18,986
up €18,986 (+21.2%), from €89,638 to €108,624
mainly Net result for the year (+€23,778) and Depreciation (+€11,422)
- Tangible fixed assets -€5,601
down €5,601 (-31.9%), from €17,581 to €11,980
of which Plant, machinery and equipment: -€6,123
- Stocks and contracts -€5,296
down €5,296 (-3.9%), from €134,775 to €129,479
- Reserves +€23,778
up €23,778 (+81.8%), from €29,082 to €52,860
of which Distributable reserves: +€23,778
- Tax, wage and social debts -€15,226
down €15,226 (-38.6%), from €39,424 to €24,198
of which Taxes: -€9,526
- Current portion of long-term debt -€5,479
down €5,479 (-91.6%), from €5,982 to €503
- Trade debts +€5,087
up €5,087 (+25.5%), from €19,950 to €25,037
- Staff costs -€39,992
down €39,992 (-30.2%), from €132,324 to €92,332
- Gross operating margin -€18,596
down €18,596 (-11.3%), from €164,655 to €146,059
- Taxes +€4,642
up €4,642 (+57.5%), from €8,074 to €12,716
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 | €270,548 | €279,738 | +€9,190 | +3.4% |
| Fixed assets | 21/28 | €19,456 | €12,855 | -€6,601 | -33.9% |
| Intangible fixed assets | 21 | €1,750 | €750 | -€1,000 | -57.1% |
| Tangible fixed assets | 22/27 | €17,581 | €11,980 | -€5,601 | -31.9% |
| Land and buildings | 22 | €1,695 | €3,030 | +€1,334 | +78.7% |
| Plant, machinery and equipment | 23 | €7,036 | €913 | -€6,123 | -87.0% |
| Furniture and vehicles | 24 | €8,850 | €8,037 | -€813 | -9.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €251,092 | €266,883 | +€15,791 | +6.3% |
| Stocks and contracts in progress | 3 | €134,775 | €129,479 | -€5,296 | -3.9% |
| Stocks | 30/36 | €134,775 | €129,479 | -€5,296 | -3.9% |
| Amounts receivable within one year | 40/41 | €25,015 | €27,505 | +€2,490 | +10.0% |
| Trade receivables | 40 | €330 | €1,100 | +€770 | +233.7% |
| Other amounts receivable | 41 | €24,686 | €26,405 | +€1,719 | +7.0% |
| Cash at bank and in hand | 54/58 | €89,638 | €108,624 | +€18,986 | +21.2% |
| Deferred charges and accrued income | 490/1 | €1,665 | €1,275 | -€390 | -23.4% |
| Total equity and liabilities | 10/49 | €270,548 | €279,738 | +€9,190 | +3.4% |
| Equity | 10/15 | €204,043 | €227,821 | +€23,778 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,082 | €52,860 | +€23,778 | +81.8% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €28,462 | €52,240 | +€23,778 | +83.5% |
| Profit (loss) carried forward | 14 | €168,761 | €168,761 | = | 0.0% |
| Amounts payable | 17/49 | €66,505 | €51,917 | -€14,588 | -21.9% |
| Amounts payable after more than one year | 17 | €503 | - | -€503 | |
| Financial debts | 170/4 | €503 | - | -€503 | |
| Amounts payable within one year | 42/48 | €66,002 | €51,880 | -€14,122 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €5,982 | €503 | -€5,479 | -91.6% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | €19,950 | €25,037 | +€5,087 | +25.5% |
| Suppliers | 440/4 | €19,950 | €25,037 | +€5,087 | +25.5% |
| Taxes, remuneration and social security | 45 | €39,424 | €24,198 | -€15,226 | -38.6% |
| Taxes | 450/3 | €25,484 | €15,958 | -€9,526 | -37.4% |
| Remuneration and social security | 454/9 | €13,939 | €8,240 | -€5,700 | -40.9% |
| Other amounts payable | 47/48 | €626 | €2,143 | +€1,517 | +242.2% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Remuneration, social security and pensions | 62 | €132,324 | €92,332 | -€39,992 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,078 | €11,422 | +€1,344 | +13.3% |
| Other operating charges | 640/8 | €2,077 | €3,207 | +€1,131 | +54.4% |
| Non-recurring operating charges | 66A | €282 | - | -€282 | |
| Gross operating margin | 9900 | €164,655 | €146,059 | -€18,596 | -11.3% |
| Operating profit (loss) | 9901 | €19,894 | €39,098 | +€19,204 | +96.5% |
| Financial income | 75/76B | €2,830 | €3,674 | +€844 | +29.8% |
| Recurring financial income | 75 | €2,830 | €3,674 | +€844 | +29.8% |
| Financial charges | 65/66B | €6,188 | €6,278 | +€90 | +1.5% |
| Recurring financial charges | 65 | €6,188 | €6,278 | +€90 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €16,536 | €36,494 | +€19,957 | +120.7% |
| Income taxes | 67/77 | €8,074 | €12,716 | +€4,642 | +57.5% |
| Profit (loss) for the period | 9904 | €8,462 | €23,778 | +€15,316 | +181.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,462 | €23,778 | +€15,316 | +181.0% |
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 9 October 2026 via checked.be.