DJS 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.
DJS OPTIQUE
Largest movements
- Tangible fixed assets -€21,398
down €21,398 (-21.0%), from €101,840 to €80,442
- Intangible fixed assets -€20,333
down €20,333 (-27.7%), from €73,282 to €52,949
- Receivables within one year +€8,575
up €8,575 (+56.5%), from €15,169 to €23,743
of which Trade receivables: +€6,360
- Cash -€4,401
down €4,401 (-9.0%), from €49,146 to €44,745
mainly Other debts (-€28,255) and Receivables within one year (-€8,575)
- Other debts -€28,255
down €28,255 (-16.5%), from €171,372 to €143,118
- Profit (loss) carried forward -€5,945
down €5,945 (-7.0%), from €85,513 to €79,568
- Gross operating margin -€38,966
down €38,966 (-47.1%), from €82,681 to €43,715
- Depreciation -€31,680
down €31,680 (-43.2%), from €73,411 to €41,731
- Taxes -€1,726
down €1,726 (-68.7%), from €2,514 to €788
- Other operating charges -€982
down €982 (-15.9%), from €6,193 to €5,211
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 | €313,152 | €276,584 | -€36,568 | -11.7% |
| Fixed assets | 21/28 | €197,785 | €156,053 | -€41,731 | -21.1% |
| Intangible fixed assets | 21 | €73,282 | €52,949 | -€20,333 | -27.7% |
| Tangible fixed assets | 22/27 | €101,840 | €80,442 | -€21,398 | -21.0% |
| Plant, machinery and equipment | 23 | €59,980 | €53,313 | -€6,667 | -11.1% |
| Furniture and vehicles | 24 | €18,524 | €8,552 | -€9,973 | -53.8% |
| Leasing and similar rights | 25 | €23,186 | €18,577 | -€4,610 | -19.9% |
| Other tangible fixed assets | 26 | €149 | - | -€149 | |
| Financial fixed assets | 28 | €22,663 | €22,663 | = | 0.0% |
| Current assets | 29/58 | €115,367 | €120,531 | +€5,164 | +4.5% |
| Stocks and contracts in progress | 3 | €51,053 | €52,042 | +€990 | +1.9% |
| Stocks | 30/36 | €51,053 | €52,042 | +€990 | +1.9% |
| Amounts receivable within one year | 40/41 | €15,169 | €23,743 | +€8,575 | +56.5% |
| Trade receivables | 40 | €12,685 | €19,045 | +€6,360 | +50.1% |
| Other amounts receivable | 41 | €2,484 | €4,699 | +€2,215 | +89.2% |
| Cash at bank and in hand | 54/58 | €49,146 | €44,745 | -€4,401 | -9.0% |
| Total equity and liabilities | 10/49 | €313,152 | €276,584 | -€36,568 | -11.7% |
| Equity | 10/15 | €104,613 | €98,668 | -€5,945 | -5.7% |
| Contributions | 10/11 | €19,100 | €19,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,513 | €79,568 | -€5,945 | -7.0% |
| Amounts payable | 17/49 | €208,539 | €177,916 | -€30,623 | -14.7% |
| Amounts payable within one year | 42/48 | €208,539 | €177,916 | -€30,623 | -14.7% |
| Trade debts | 44 | €26,270 | €24,526 | -€1,743 | -6.6% |
| Suppliers | 440/4 | €26,270 | €24,526 | -€1,743 | -6.6% |
| Taxes, remuneration and social security | 45 | €10,897 | €10,273 | -€625 | -5.7% |
| Taxes | 450/3 | €10,897 | €10,273 | -€625 | -5.7% |
| Other amounts payable | 47/48 | €171,372 | €143,118 | -€28,255 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,411 | €41,731 | -€31,680 | -43.2% |
| Other operating charges | 640/8 | €6,193 | €5,211 | -€982 | -15.9% |
| Gross operating margin | 9900 | €82,681 | €43,715 | -€38,966 | -47.1% |
| Operating profit (loss) | 9901 | €3,076 | -€3,228 | -€6,304 | |
| Financial income | 75/76B | €1,263 | €1,176 | -€88 | -6.9% |
| Recurring financial income | 75 | €1,263 | €1,176 | -€88 | -6.9% |
| Financial charges | 65/66B | €2,533 | €3,105 | +€573 | +22.6% |
| Recurring financial charges | 65 | €2,533 | €3,105 | +€573 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €1,807 | -€5,158 | -€6,964 | |
| Income taxes | 67/77 | €2,514 | €788 | -€1,726 | -68.7% |
| Profit (loss) for the period | 9904 | -€707 | -€5,945 | -€5,238 | -741.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€707 | -€5,945 | -€5,238 | -741.1% |
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 7 October 2026 via checked.be.