FLANDERS OPTICIANS: 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.
FLANDERS OPTICIANS
Largest movements
- Receivables within one year +€159,374
up €159,374 (+11.8%), from €1.3m to €1.5m
of which Trade receivables: +€163,511
- Cash +€120,814
up €120,814 (+24.6%), from €490,939 to €611,753
mainly Trade debts (+€218,163) and Net result for the year (+€24,843)
- Trade debts +€218,163
up €218,163 (+21.8%), from €1.0m to €1.2m
- Reserves +€24,843
up €24,843 (+3.6%), from €686,186 to €711,029
- Gross operating margin -€43,392
down €43,392 (-43.6%), from €99,560 to €56,168
- Taxes -€11,978
down €11,978 (-55.8%), from €21,481 to €9,503
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 | €1,902,723 | €2,163,566 | +€260,843 | +13.7% |
| Fixed assets | 21/28 | €66,486 | €47,141 | -€19,345 | -29.1% |
| Intangible fixed assets | 21 | €57,186 | €37,841 | -€19,345 | -33.8% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €1,836,236 | €2,116,424 | +€280,188 | +15.3% |
| Amounts receivable within one year | 40/41 | €1,345,297 | €1,504,672 | +€159,374 | +11.8% |
| Trade receivables | 40 | €1,341,161 | €1,504,672 | +€163,511 | +12.2% |
| Other amounts receivable | 41 | €4,136 | - | -€4,136 | |
| Cash at bank and in hand | 54/58 | €490,939 | €611,753 | +€120,814 | +24.6% |
| Total equity and liabilities | 10/49 | €1,902,723 | €2,163,566 | +€260,843 | +13.7% |
| Equity | 10/15 | €843,455 | €868,298 | +€24,843 | +2.9% |
| Contributions | 10/11 | €157,268 | €157,268 | = | 0.0% |
| Reserves | 13 | €686,186 | €711,029 | +€24,843 | +3.6% |
| Distributable reserves | 133 | €686,186 | €711,029 | +€24,843 | +3.6% |
| Amounts payable | 17/49 | €1,059,268 | €1,295,268 | +€236,000 | +22.3% |
| Amounts payable within one year | 42/48 | €1,059,268 | €1,295,268 | +€236,000 | +22.3% |
| Trade debts | 44 | €1,001,134 | €1,219,297 | +€218,163 | +21.8% |
| Suppliers | 440/4 | €1,001,134 | €1,219,297 | +€218,163 | +21.8% |
| Taxes, remuneration and social security | 45 | €58,134 | €75,971 | +€17,837 | +30.7% |
| Taxes | 450/3 | €58,134 | €75,971 | +€17,837 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,345 | €19,345 | = | 0.0% |
| Other operating charges | 640/8 | €1,116 | €1,148 | +€33 | +3.0% |
| Gross operating margin | 9900 | €99,560 | €56,168 | -€43,392 | -43.6% |
| Operating profit (loss) | 9901 | €79,099 | €35,674 | -€43,425 | -54.9% |
| Financial income | 75/76B | €283 | €599 | +€316 | +112% |
| Recurring financial income | 75 | €283 | €599 | +€316 | +112% |
| Financial charges | 65/66B | €1,312 | €1,927 | +€615 | +46.9% |
| Recurring financial charges | 65 | €1,312 | €1,927 | +€615 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €78,069 | €34,346 | -€43,723 | -56.0% |
| Income taxes | 67/77 | €21,481 | €9,503 | -€11,978 | -55.8% |
| Profit (loss) for the period | 9904 | €56,588 | €24,843 | -€31,745 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,588 | €24,843 | -€31,745 | -56.1% |
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.