DANSAERT 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.
DANSAERT OPTIQUE
Largest movements
- Stocks and contracts -€3,500
down €3,500 (-32.7%), from €10,700 to €7,200
- Cash +€3,239
up €3,239 (+587%), from €552 to €3,791
mainly Stocks and contracts (+€3,500) and Tax, wage and social debts (+€1,668)
- Tangible fixed assets -€525
down €525 (-10.5%), from €4,988 to €4,463
- Tax, wage and social debts +€1,668
up €1,668 (+131%), from €1,276 to €2,944
of which Taxes: +€1,688
- Trade debts -€1,289
down €1,289 (-10.1%), from €12,743 to €11,454
- Profit (loss) carried forward -€1,028
down €1,028 (-44.3%), from -€2,321 to -€3,350
- Gross operating margin +€4,149
up €4,149, from -€4,117 to €32
- Depreciation +€262
up €262 (+99.5%), from €263 to €525
- Financial charges -€230
no longer reported in 2025 (was €230)
- Other operating charges -€189
down €189 (-26.1%), from €724 to €535
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 | €16,698 | €16,049 | -€650 | -3.9% |
| Fixed assets | 21/28 | €4,988 | €4,463 | -€525 | -10.5% |
| Tangible fixed assets | 22/27 | €4,988 | €4,463 | -€525 | -10.5% |
| Land and buildings | 22 | €4,988 | €4,463 | -€525 | -10.5% |
| Current assets | 29/58 | €11,710 | €11,586 | -€125 | -1.1% |
| Stocks and contracts in progress | 3 | €10,700 | €7,200 | -€3,500 | -32.7% |
| Stocks | 30/36 | €10,700 | €7,200 | -€3,500 | -32.7% |
| Amounts receivable within one year | 40/41 | €458 | €595 | +€136 | +29.8% |
| Trade receivables | 40 | €251 | - | -€251 | |
| Other amounts receivable | 41 | €208 | €595 | +€387 | +187% |
| Cash at bank and in hand | 54/58 | €552 | €3,791 | +€3,239 | +587% |
| Total equity and liabilities | 10/49 | €16,698 | €16,049 | -€650 | -3.9% |
| Equity | 10/15 | €2,679 | €1,650 | -€1,028 | -38.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,321 | -€3,350 | -€1,028 | -44.3% |
| Amounts payable | 17/49 | €14,020 | €14,398 | +€379 | +2.7% |
| Amounts payable within one year | 42/48 | €14,020 | €14,398 | +€379 | +2.7% |
| Trade debts | 44 | €12,743 | €11,454 | -€1,289 | -10.1% |
| Suppliers | 440/4 | €12,743 | €11,454 | -€1,289 | -10.1% |
| Taxes, remuneration and social security | 45 | €1,276 | €2,944 | +€1,668 | +131% |
| Taxes | 450/3 | €1,256 | €2,944 | +€1,688 | +134% |
| Remuneration and social security | 454/9 | €20 | - | -€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €263 | €525 | +€262 | +99.5% |
| Other operating charges | 640/8 | €724 | €535 | -€189 | -26.1% |
| Gross operating margin | 9900 | -€4,117 | €32 | +€4,149 | |
| Operating profit (loss) | 9901 | -€5,105 | -€1,028 | +€4,077 | +79.9% |
| Financial charges | 65/66B | €230 | - | -€230 | |
| Recurring financial charges | 65 | €230 | - | -€230 | |
| Profit (loss) for the period before taxes | 9903 | -€5,335 | -€1,028 | +€4,306 | +80.7% |
| Profit (loss) for the period | 9904 | -€5,335 | -€1,028 | +€4,306 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,335 | -€1,028 | +€4,306 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.