DECH OPTIQUE: what changed
Two fiscal 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.
DECH OPTIQUE
Largest movements
- Cash +€35,974
up €35,974 (+9.7%), from €372,743 to €408,717
mainly Net result for the year (+€75,519) and Depreciation (+€10,582)
- Tangible fixed assets -€7,872
down €7,872 (-36.6%), from €21,496 to €13,624
of which Plant, machinery and equipment: -€7,388
- Reserves +€75,519
up €75,519 (+30.0%), from €251,829 to €327,348
- Debts after one year -€32,772
down €32,772 (-42.5%), from €77,073 to €44,301
- Trade debts -€8,537
down €8,537 (-34.6%), from €24,699 to €16,162
- Tax, wage and social debts -€7,322
down €7,322 (-25.2%), from €29,104 to €21,782
of which Taxes: -€7,306
- Depreciation -€16,289
down €16,289 (-60.6%), from €26,871 to €10,582
- Gross operating margin -€7,171
down €7,171 (-5.5%), from €130,847 to €123,676
- Write-downs -€5,974
no longer reported in 2025 (was €5,974)
- Taxes +€4,592
up €4,592 (+18.5%), from €24,781 to €29,373
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 | €505,037 | €532,449 | +€27,412 | +5.4% |
| Fixed assets | 21/28 | €21,702 | €13,830 | -€7,872 | -36.3% |
| Tangible fixed assets | 22/27 | €21,496 | €13,624 | -€7,872 | -36.6% |
| Plant, machinery and equipment | 23 | €21,012 | €13,624 | -€7,388 | -35.2% |
| Furniture and vehicles | 24 | €484 | - | -€484 | |
| Financial fixed assets | 28 | €206 | €206 | = | 0.0% |
| Current assets | 29/58 | €483,335 | €518,619 | +€35,284 | +7.3% |
| Stocks and contracts in progress | 3 | €107,648 | €105,488 | -€2,160 | -2.0% |
| Stocks | 30/36 | €107,648 | €105,488 | -€2,160 | -2.0% |
| Amounts receivable within one year | 40/41 | - | €970 | +€970 | |
| Other amounts receivable | 41 | - | €970 | +€970 | |
| Cash at bank and in hand | 54/58 | €372,743 | €408,717 | +€35,974 | +9.7% |
| Deferred charges and accrued income | 490/1 | €2,944 | €3,444 | +€500 | +17.0% |
| Total equity and liabilities | 10/49 | €505,037 | €532,449 | +€27,412 | +5.4% |
| Equity | 10/15 | €261,829 | €337,348 | +€75,519 | +28.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €251,829 | €327,348 | +€75,519 | +30.0% |
| Distributable reserves | 133 | €251,829 | €327,348 | +€75,519 | +30.0% |
| Amounts payable | 17/49 | €243,208 | €195,101 | -€48,107 | -19.8% |
| Amounts payable after more than one year | 17 | €77,073 | €44,301 | -€32,772 | -42.5% |
| Financial debts | 170/4 | €77,073 | €44,301 | -€32,772 | -42.5% |
| Amounts payable within one year | 42/48 | €166,135 | €145,710 | -€20,425 | -12.3% |
| Current portion of amounts payable after more than one year | 42 | €32,389 | €32,772 | +€383 | +1.2% |
| Trade debts | 44 | €24,699 | €16,162 | -€8,537 | -34.6% |
| Suppliers | 440/4 | €24,699 | €16,162 | -€8,537 | -34.6% |
| Taxes, remuneration and social security | 45 | €29,104 | €21,782 | -€7,322 | -25.2% |
| Taxes | 450/3 | €28,572 | €21,266 | -€7,306 | -25.6% |
| Remuneration and social security | 454/9 | €532 | €516 | -€16 | -3.0% |
| Other amounts payable | 47/48 | €79,943 | €74,994 | -€4,949 | -6.2% |
| Accrued charges and deferred income | 492/3 | - | €5,090 | +€5,090 | |
| Remuneration, social security and pensions | 62 | €3,463 | €3,532 | +€69 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,871 | €10,582 | -€16,289 | -60.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,974 | - | -€5,974 | |
| Other operating charges | 640/8 | €889 | €916 | +€27 | +3.0% |
| Gross operating margin | 9900 | €130,847 | €123,676 | -€7,171 | -5.5% |
| Operating profit (loss) | 9901 | €93,650 | €108,646 | +€14,996 | +16.0% |
| Financial income | 75/76B | €971 | €979 | +€8 | +0.8% |
| Recurring financial income | 75 | €971 | €979 | +€8 | +0.8% |
| Financial charges | 65/66B | €5,450 | €4,733 | -€717 | -13.2% |
| Recurring financial charges | 65 | €5,450 | €4,733 | -€717 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €89,171 | €104,892 | +€15,721 | +17.6% |
| Income taxes | 67/77 | €24,781 | €29,373 | +€4,592 | +18.5% |
| Profit (loss) for the period | 9904 | €64,390 | €75,519 | +€11,129 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,390 | €75,519 | +€11,129 | +17.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.