DORZEE OPTICIENS: 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.
DORZEE OPTICIENS
Largest movements
- Tangible fixed assets +€23,982
up €23,982 (+127%), from €18,848 to €42,830
of which Plant, machinery and equipment: +€27,076
- Receivables within one year -€19,027
down €19,027 (-90.0%), from €21,147 to €2,119
of which Trade receivables: -€9,754
- Stocks and contracts +€12,422
up €12,422 (+9.2%), from €135,683 to €148,105
- Cash +€6,987
up €6,987 (+1.7%), from €401,079 to €408,066
mainly Net result for the year (+€62,395) and Receivables within one year (+€19,027)
- Profit (loss) carried forward +€31,395
up €31,395 (+80.4%), from €39,068 to €70,463
- Other debts -€18,711
down €18,711 (-5.1%), from €367,546 to €348,836
- Trade debts +€14,741
up €14,741 (+40.2%), from €36,700 to €51,441
- Gross operating margin +€20,012
up €20,012 (+18.7%), from €107,088 to €127,100
- Depreciation -€9,573
down €9,573 (-56.9%), from €16,832 to €7,258
- Taxes +€5,530
up €5,530 (+33.3%), from €16,598 to €22,128
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 | €583,844 | €608,071 | +€24,228 | +4.1% |
| Fixed assets | 21/28 | €22,266 | €46,268 | +€24,002 | +108% |
| Tangible fixed assets | 22/27 | €18,848 | €42,830 | +€23,982 | +127% |
| Plant, machinery and equipment | 23 | €11,210 | €38,286 | +€27,076 | +242% |
| Furniture and vehicles | 24 | €4,713 | €2,352 | -€2,361 | -50.1% |
| Other tangible fixed assets | 26 | €2,924 | €2,192 | -€733 | -25.1% |
| Financial fixed assets | 28 | €3,418 | €3,439 | +€20 | +0.6% |
| Current assets | 29/58 | €561,578 | €561,803 | +€225 | 0.0% |
| Stocks and contracts in progress | 3 | €135,683 | €148,105 | +€12,422 | +9.2% |
| Stocks | 30/36 | €135,683 | €148,105 | +€12,422 | +9.2% |
| Amounts receivable within one year | 40/41 | €21,147 | €2,119 | -€19,027 | -90.0% |
| Trade receivables | 40 | €11,166 | €1,411 | -€9,754 | -87.4% |
| Other amounts receivable | 41 | €9,981 | €708 | -€9,273 | -92.9% |
| Cash at bank and in hand | 54/58 | €401,079 | €408,066 | +€6,987 | +1.7% |
| Deferred charges and accrued income | 490/1 | €3,669 | €3,513 | -€157 | -4.3% |
| Total equity and liabilities | 10/49 | €583,844 | €608,071 | +€24,228 | +4.1% |
| Equity | 10/15 | €166,498 | €197,893 | +€31,395 | +18.9% |
| Contributions | 10/11 | €23,550 | €23,550 | = | 0.0% |
| Reserves | 13 | €103,880 | €103,880 | = | 0.0% |
| Distributable reserves | 133 | €103,880 | €103,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,068 | €70,463 | +€31,395 | +80.4% |
| Amounts payable | 17/49 | €417,346 | €410,178 | -€7,167 | -1.7% |
| Amounts payable within one year | 42/48 | €417,246 | €410,121 | -€7,125 | -1.7% |
| Trade debts | 44 | €36,700 | €51,441 | +€14,741 | +40.2% |
| Suppliers | 440/4 | €36,700 | €51,441 | +€14,741 | +40.2% |
| Taxes, remuneration and social security | 45 | €13,000 | €9,844 | -€3,156 | -24.3% |
| Taxes | 450/3 | €5,346 | €1,956 | -€3,390 | -63.4% |
| Remuneration and social security | 454/9 | €7,654 | €7,889 | +€234 | +3.1% |
| Other amounts payable | 47/48 | €367,546 | €348,836 | -€18,711 | -5.1% |
| Accrued charges and deferred income | 492/3 | €99 | €57 | -€42 | -42.3% |
| Non-recurring operating income | 76A | - | €4,559 | +€4,559 | |
| Remuneration, social security and pensions | 62 | €36,743 | €37,407 | +€664 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,832 | €7,258 | -€9,573 | -56.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12 | -€425 | -€413 | -3,574% |
| Other operating charges | 640/8 | €1,083 | €659 | -€424 | -39.1% |
| Gross operating margin | 9900 | €107,088 | €127,100 | +€20,012 | +18.7% |
| Operating profit (loss) | 9901 | €52,442 | €82,200 | +€29,757 | +56.7% |
| Financial income | 75/76B | €3,086 | €3,182 | +€96 | +3.1% |
| Recurring financial income | 75 | €3,086 | €3,182 | +€96 | +3.1% |
| Financial charges | 65/66B | €949 | €859 | -€90 | -9.5% |
| Recurring financial charges | 65 | €949 | €859 | -€90 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €54,580 | €84,523 | +€29,943 | +54.9% |
| Income taxes | 67/77 | €16,598 | €22,128 | +€5,530 | +33.3% |
| Profit (loss) for the period | 9904 | €37,982 | €62,395 | +€24,413 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,982 | €62,395 | +€24,413 | +64.3% |
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 24 October 2026 via checked.be.