EYE.D OPTICAL: 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.
EYE.D OPTICAL
Largest movements
- Cash +€9,290
up €9,290 (+30.3%), from €30,654 to €39,945
mainly Other debts (+€18,958) and Depreciation (+€8,582)
- Stocks and contracts +€7,711
up €7,711 (+8.6%), from €89,589 to €97,300
- Other debts +€18,958
up €18,958 (+17.4%), from €109,225 to €128,183
- Tax, wage and social debts -€10,203
down €10,203 (-75.2%), from €13,561 to €3,358
of which Remuneration and social security: -€9,000
- Trade debts +€7,020
up €7,020 (+335%), from €2,096 to €9,116
- Gross operating margin -€11,249
down €11,249 (-73.6%), from €15,283 to €4,034
- Write-downs -€3,563
down €3,563 (-103%), from -€3,469 to -€7,031
- Depreciation +€2,391
up €2,391 (+38.6%), from €6,191 to €8,582
- Financial charges -€2,070
down €2,070 (-73.2%), from €2,827 to €757
- Taxes +€555
up €555 (+348%), from €160 to €715
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 | €152,269 | €168,403 | +€16,135 | +10.6% |
| Fixed assets | 21/28 | €31,344 | €30,646 | -€699 | -2.2% |
| Tangible fixed assets | 22/27 | €31,344 | €30,646 | -€699 | -2.2% |
| Land and buildings | 22 | €382 | €382 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,703 | €17,855 | +€1,152 | +6.9% |
| Furniture and vehicles | 24 | €12,385 | €10,534 | -€1,851 | -14.9% |
| Other tangible fixed assets | 26 | €1,875 | €1,875 | = | 0.0% |
| Current assets | 29/58 | €120,925 | €137,758 | +€16,833 | +13.9% |
| Stocks and contracts in progress | 3 | €89,589 | €97,300 | +€7,711 | +8.6% |
| Stocks | 30/36 | €89,589 | €97,300 | +€7,711 | +8.6% |
| Amounts receivable within one year | 40/41 | €189 | €0 | -€189 | -100% |
| Other amounts receivable | 41 | €189 | €0 | -€189 | -100% |
| Cash at bank and in hand | 54/58 | €30,654 | €39,945 | +€9,290 | +30.3% |
| Deferred charges and accrued income | 490/1 | €492 | €513 | +€21 | +4.3% |
| Total equity and liabilities | 10/49 | €152,269 | €168,403 | +€16,135 | +10.6% |
| Equity | 10/15 | €27,388 | €27,747 | +€359 | +1.3% |
| Contributions | 10/11 | €119,000 | €119,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,512 | -€93,153 | +€359 | +0.4% |
| Amounts payable | 17/49 | €124,881 | €140,656 | +€15,775 | +12.6% |
| Amounts payable within one year | 42/48 | €124,881 | €140,656 | +€15,775 | +12.6% |
| Trade debts | 44 | €2,096 | €9,116 | +€7,020 | +335% |
| Suppliers | 440/4 | €2,096 | €9,116 | +€7,020 | +335% |
| Taxes, remuneration and social security | 45 | €13,561 | €3,358 | -€10,203 | -75.2% |
| Taxes | 450/3 | €4,561 | €3,358 | -€1,203 | -26.4% |
| Remuneration and social security | 454/9 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts payable | 47/48 | €109,225 | €128,183 | +€18,958 | +17.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,191 | €8,582 | +€2,391 | +38.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,469 | -€7,031 | -€3,563 | -103% |
| Other operating charges | 640/8 | €1,629 | €1,402 | -€227 | -13.9% |
| Gross operating margin | 9900 | €15,283 | €4,034 | -€11,249 | -73.6% |
| Operating profit (loss) | 9901 | €10,932 | €1,082 | -€9,850 | -90.1% |
| Financial income | 75/76B | €664 | €749 | +€85 | +12.8% |
| Recurring financial income | 75 | €664 | €749 | +€85 | +12.8% |
| Financial charges | 65/66B | €2,827 | €757 | -€2,070 | -73.2% |
| Recurring financial charges | 65 | €2,827 | €757 | -€2,070 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | €8,769 | €1,074 | -€7,695 | -87.8% |
| Income taxes | 67/77 | €160 | €715 | +€555 | +348% |
| Profit (loss) for the period | 9904 | €8,609 | €359 | -€8,250 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,609 | €359 | -€8,250 | -95.8% |
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 14 October 2026 via checked.be.