DAENEN 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.
DAENEN OPTIQUE
Largest movements
- Tangible fixed assets -€22,818
down €22,818 (-30.9%), from €73,906 to €51,088
of which Leasing and similar rights: -€12,529
- Cash +€14,139
up €14,139 (+26.0%), from €54,392 to €68,531
mainly Depreciation (+€22,818) and Other debts (+€9,126)
- Stocks and contracts +€2,080
up €2,080 (+5.2%), from €39,879 to €41,959
- Debts after one year -€11,022
down €11,022 (-33.5%), from €32,853 to €21,831
- Other debts +€9,126
up €9,126 (+76.9%), from €11,873 to €20,999
- Trade debts -€4,220
down €4,220 (-11.1%), from €38,172 to €33,952
- Profit (loss) carried forward -€3,547
down €3,547 (-7.8%), from €45,254 to €41,707
- Tax, wage and social debts +€2,220
up €2,220 (+23.4%), from €9,498 to €11,718
of which Taxes: +€3,100
- Gross operating margin +€3,146
up €3,146 (+13.0%), from €24,204 to €27,350
- Other operating charges +€1,425
up €1,425 (+60.2%), from €2,368 to €3,793
- Financial income -€1,226
down €1,226 (-49.4%), from €2,480 to €1,254
- Financial charges +€313
up €313 (+8.0%), from €3,932 to €4,245
- Taxes +€295
up €295 (+29.5%), from €1,000 to €1,295
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 | €168,286 | €161,687 | -€6,599 | -3.9% |
| Fixed assets | 21/28 | €74,015 | €51,197 | -€22,818 | -30.8% |
| Tangible fixed assets | 22/27 | €73,906 | €51,088 | -€22,818 | -30.9% |
| Plant, machinery and equipment | 23 | €33,609 | €23,729 | -€9,880 | -29.4% |
| Furniture and vehicles | 24 | €1,243 | €1,045 | -€198 | -15.9% |
| Leasing and similar rights | 25 | €38,652 | €26,123 | -€12,529 | -32.4% |
| Other tangible fixed assets | 26 | €402 | €191 | -€211 | -52.5% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €94,271 | €110,490 | +€16,219 | +17.2% |
| Stocks and contracts in progress | 3 | €39,879 | €41,959 | +€2,080 | +5.2% |
| Stocks | 30/36 | €39,879 | €41,959 | +€2,080 | +5.2% |
| Cash at bank and in hand | 54/58 | €54,392 | €68,531 | +€14,139 | +26.0% |
| Total equity and liabilities | 10/49 | €168,286 | €161,687 | -€6,599 | -3.9% |
| Equity | 10/15 | €65,713 | €62,166 | -€3,547 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €45,254 | €41,707 | -€3,547 | -7.8% |
| Amounts payable | 17/49 | €102,573 | €99,521 | -€3,052 | -3.0% |
| Amounts payable after more than one year | 17 | €32,853 | €21,831 | -€11,022 | -33.5% |
| Financial debts | 170/4 | €32,853 | €21,831 | -€11,022 | -33.5% |
| Amounts payable within one year | 42/48 | €69,720 | €77,690 | +€7,970 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €10,177 | €11,021 | +€844 | +8.3% |
| Trade debts | 44 | €38,172 | €33,952 | -€4,220 | -11.1% |
| Suppliers | 440/4 | €38,172 | €33,952 | -€4,220 | -11.1% |
| Taxes, remuneration and social security | 45 | €9,498 | €11,718 | +€2,220 | +23.4% |
| Taxes | 450/3 | €8,618 | €11,718 | +€3,100 | +36.0% |
| Remuneration and social security | 454/9 | €880 | - | -€880 | |
| Other amounts payable | 47/48 | €11,873 | €20,999 | +€9,126 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,898 | €22,818 | -€80 | -0.3% |
| Other operating charges | 640/8 | €2,368 | €3,793 | +€1,425 | +60.2% |
| Gross operating margin | 9900 | €24,204 | €27,350 | +€3,146 | +13.0% |
| Operating profit (loss) | 9901 | -€1,062 | €739 | +€1,801 | |
| Financial income | 75/76B | €2,480 | €1,254 | -€1,226 | -49.4% |
| Recurring financial income | 75 | €2,480 | €1,254 | -€1,226 | -49.4% |
| Financial charges | 65/66B | €3,932 | €4,245 | +€313 | +8.0% |
| Recurring financial charges | 65 | €3,932 | €4,245 | +€313 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,514 | -€2,252 | +€262 | +10.4% |
| Income taxes | 67/77 | €1,000 | €1,295 | +€295 | +29.5% |
| Profit (loss) for the period | 9904 | -€3,514 | -€3,547 | -€33 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,514 | -€3,547 | -€33 | -0.9% |
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 23 October 2026 via checked.be.