EYEWEAR INTERIM: 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.
EYEWEAR INTERIM
Largest movements
- Receivables within one year +€9,128
up €9,128 (+118.5%), from €7,701 to €16,829
of which Trade receivables: +€7,188
- Intangible fixed assets -€4,032
no longer reported in 2026 (was €4,032)
- Trade debts +€7,830
up €7,830 (+547.8%), from €1,429 to €9,259
- Tax, wage and social debts -€5,580
down €5,580 (-37.4%), from €14,926 to €9,347
of which Taxes: -€4,803
- Profit (loss) carried forward +€4,335
up €4,335 (+30.1%), from -€14,421 to -€10,086
- Short-term financial debts -€1,174
down €1,174 (-16.7%), from €7,023 to €5,848
- Other debts -€849
no longer reported in 2026 (was €849)
- Gross operating margin +€8,302
up €8,302 (+39.2%), from €21,178 to €29,480
- Staff costs -€3,364
down €3,364 (-19.1%), from €17,621 to €14,256
- Taxes +€2,481
up €2,481 (+600.0%), from €413 to €2,894
- Depreciation -€1,268
down €1,268 (-22.8%), from €5,564 to €4,297
- Other operating charges +€428
up €428 (+30.5%), from €1,403 to €1,832
From the 2025 result to the 2026 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,437 | €42,999 | +€4,562 | +11.9% |
| Fixed assets | 21/28 | €4,297 | - | -€4,297 | |
| Intangible fixed assets | 21 | €4,032 | - | -€4,032 | |
| Tangible fixed assets | 22/27 | €264 | - | -€264 | |
| Furniture and vehicles | 24 | €264 | - | -€264 | |
| Current assets | 29/58 | €34,141 | €42,999 | +€8,859 | +25.9% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Trade receivables | 290 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,701 | €16,829 | +€9,128 | +118.5% |
| Trade receivables | 40 | €7,701 | €14,889 | +€7,188 | +93.3% |
| Other amounts receivable | 41 | - | €1,940 | +€1,940 | |
| Deferred charges and accrued income | 490/1 | €439 | €170 | -€269 | -61.3% |
| Total equity and liabilities | 10/49 | €38,437 | €42,999 | +€4,562 | +11.9% |
| Equity | 10/15 | €14,210 | €18,545 | +€4,335 | +30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,231 | €16,231 | = | 0.0% |
| Distributable reserves | 133 | €16,231 | €16,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,421 | -€10,086 | +€4,335 | +30.1% |
| Amounts payable | 17/49 | €24,227 | €24,454 | +€227 | +0.9% |
| Amounts payable within one year | 42/48 | €24,227 | €24,454 | +€227 | +0.9% |
| Financial debts | 43 | €7,023 | €5,848 | -€1,174 | -16.7% |
| Credit institutions | 430/8 | €7,023 | €5,848 | -€1,174 | -16.7% |
| Trade debts | 44 | €1,429 | €9,259 | +€7,830 | +547.8% |
| Suppliers | 440/4 | €1,429 | €9,259 | +€7,830 | +547.8% |
| Taxes, remuneration and social security | 45 | €14,926 | €9,347 | -€5,580 | -37.4% |
| Taxes | 450/3 | €10,915 | €6,112 | -€4,803 | -44.0% |
| Remuneration and social security | 454/9 | €4,011 | €3,235 | -€776 | -19.4% |
| Other amounts payable | 47/48 | €849 | - | -€849 | |
| Remuneration, social security and pensions | 62 | €17,621 | €14,256 | -€3,364 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €4,297 | -€1,268 | -22.8% |
| Other operating charges | 640/8 | €1,403 | €1,832 | +€428 | +30.5% |
| Gross operating margin | 9900 | €21,178 | €29,480 | +€8,302 | +39.2% |
| Operating profit (loss) | 9901 | -€3,411 | €9,095 | +€12,506 | |
| Financial income | 75/76B | €694 | €690 | -€4 | -0.6% |
| Recurring financial income | 75 | €694 | €690 | -€4 | -0.6% |
| Financial charges | 65/66B | €2,963 | €2,556 | -€407 | -13.7% |
| Recurring financial charges | 65 | €2,963 | €2,556 | -€407 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,680 | €7,229 | +€12,909 | |
| Income taxes | 67/77 | €413 | €2,894 | +€2,481 | +600.0% |
| Profit (loss) for the period | 9904 | -€6,093 | €4,335 | +€10,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,093 | €4,335 | +€10,428 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.