DS 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.
DS OPTIQUE
Largest movements
- Receivables within one year +€170,257
up €170,257 (+203,925%), from €83 to €170,341
of which Other amounts receivable: +€169,756
- Current investments -€145,050
down €145,050 (-74.3%), from €195,165 to €50,116
- Cash +€59,727
up €59,727 (+137%), from €43,710 to €103,437
mainly Current investments (+€145,050) and Net result for the year (+€116,448)
- Tangible fixed assets -€9,758
down €9,758 (-30.1%), from €32,403 to €22,646
of which Furniture and vehicles: -€6,500
- Stocks and contracts -€4,887
down €4,887 (-6.4%), from €76,337 to €71,450
- Other debts +€44,636
up €44,636 (+59.2%), from €75,364 to €120,000
- Trade debts +€30,585
up €30,585 (+22.4%), from €136,310 to €166,895
- Debts after one year -€13,322
no longer reported in 2025 (was €13,322)
- Current portion of long-term debt +€9,310
up €9,310 (+232%), from €4,013 to €13,322
- Reserves -€5,880
down €5,880 (-11.1%), from €52,859 to €46,979
- Gross operating margin +€48,465
up €48,465 (+19.0%), from €255,644 to €304,110
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 | €354,672 | €425,072 | +€70,400 | +19.8% |
| Fixed assets | 21/28 | €36,144 | €26,386 | -€9,758 | -27.0% |
| Tangible fixed assets | 22/27 | €32,403 | €22,646 | -€9,758 | -30.1% |
| Furniture and vehicles | 24 | €18,458 | €11,958 | -€6,500 | -35.2% |
| Other tangible fixed assets | 26 | €13,945 | €10,687 | -€3,258 | -23.4% |
| Financial fixed assets | 28 | €3,741 | €3,741 | = | 0.0% |
| Current assets | 29/58 | €318,528 | €398,686 | +€80,158 | +25.2% |
| Stocks and contracts in progress | 3 | €76,337 | €71,450 | -€4,887 | -6.4% |
| Stocks | 30/36 | €76,337 | €71,450 | -€4,887 | -6.4% |
| Amounts receivable within one year | 40/41 | €83 | €170,341 | +€170,257 | +203,925% |
| Trade receivables | 40 | €83 | €585 | +€501 | +600% |
| Other amounts receivable | 41 | - | €169,756 | +€169,756 | |
| Current investments | 50/53 | €195,165 | €50,116 | -€145,050 | -74.3% |
| Cash at bank and in hand | 54/58 | €43,710 | €103,437 | +€59,727 | +137% |
| Deferred charges and accrued income | 490/1 | €3,232 | €3,343 | +€111 | +3.4% |
| Total equity and liabilities | 10/49 | €354,672 | €425,072 | +€70,400 | +19.8% |
| Equity | 10/15 | €93,938 | €88,271 | -€5,667 | -6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,859 | €46,979 | -€5,880 | -11.1% |
| Tax-exempt reserves | 132 | €52,859 | €46,979 | -€5,880 | -11.1% |
| Profit (loss) carried forward | 14 | €22,529 | €22,742 | +€213 | +0.9% |
| Amounts payable | 17/49 | €260,734 | €336,801 | +€76,067 | +29.2% |
| Amounts payable after more than one year | 17 | €13,322 | - | -€13,322 | |
| Financial debts | 170/4 | €13,322 | - | -€13,322 | |
| Amounts payable within one year | 42/48 | €247,412 | €336,801 | +€89,390 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €4,013 | €13,322 | +€9,310 | +232% |
| Trade debts | 44 | €136,310 | €166,895 | +€30,585 | +22.4% |
| Suppliers | 440/4 | €136,310 | €166,895 | +€30,585 | +22.4% |
| Taxes, remuneration and social security | 45 | €31,725 | €36,584 | +€4,860 | +15.3% |
| Taxes | 450/3 | €10,212 | €13,510 | +€3,298 | +32.3% |
| Remuneration and social security | 454/9 | €21,513 | €23,074 | +€1,561 | +7.3% |
| Other amounts payable | 47/48 | €75,364 | €120,000 | +€44,636 | +59.2% |
| Remuneration, social security and pensions | 62 | €165,366 | €166,502 | +€1,135 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,874 | €13,619 | -€255 | -1.8% |
| Other operating charges | 640/8 | €1,497 | €1,901 | +€405 | +27.0% |
| Gross operating margin | 9900 | €255,644 | €304,110 | +€48,465 | +19.0% |
| Operating profit (loss) | 9901 | €74,907 | €122,088 | +€47,181 | +63.0% |
| Financial income | 75/76B | €1,038 | €1,020 | -€18 | -1.7% |
| Recurring financial income | 75 | €1,038 | €1,020 | -€18 | -1.7% |
| Financial charges | 65/66B | €3,234 | €2,971 | -€263 | -8.1% |
| Recurring financial charges | 65 | €3,234 | €2,971 | -€263 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €72,711 | €120,137 | +€47,426 | +65.2% |
| Income taxes | 67/77 | €5,396 | €3,688 | -€1,707 | -31.6% |
| Profit (loss) for the period | 9904 | €67,315 | €116,448 | +€49,133 | +73.0% |
| Transfer from tax-exempt reserves | 789 | €8,169 | €5,880 | -€2,290 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,484 | €122,328 | +€46,844 | +62.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.