FOXYL 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.
FOXYL OPTIQUE
Largest movements
- Cash -€26,444
down €26,444 (-83.9%), from €31,526 to €5,081
mainly Investment in fixed assets (net) (-€26,486) and Other debts (-€23,000)
- Tangible fixed assets +€19,212
up €19,212 (+23.8%), from €80,605 to €99,817
of which Other tangible fixed assets: +€21,499
- Receivables within one year -€15,745
down €15,745 (-64.2%), from €24,530 to €8,785
- Other debts -€23,000
no longer reported in 2025 (was €23,000)
- Trade debts +€5,138
new in 2025: €5,138
- Profit (loss) carried forward -€5,107
down €5,107 (-5.9%), from €87,294 to €82,187
- Taxes -€27,369
no longer reported in 2025 (was €27,369)
- Depreciation -€1,817
down €1,817 (-20.0%), from €9,091 to €7,274
- Financial income -€1,333
no longer reported in 2025 (was €1,333)
- Gross operating margin -€73
down €73 (-1.6%), from €4,451 to €4,378
- Other operating charges +€66
up €66 (+3.1%), from €2,115 to €2,181
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.
Cash bridge derived
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 | €137,562 | €114,593 | -€22,969 | -16.7% |
| Fixed assets | 21/28 | €80,605 | €99,817 | +€19,212 | +23.8% |
| Tangible fixed assets | 22/27 | €80,605 | €99,817 | +€19,212 | +23.8% |
| Land and buildings | 22 | €51,709 | €49,929 | -€1,780 | -3.4% |
| Furniture and vehicles | 24 | €4,256 | €3,749 | -€507 | -11.9% |
| Other tangible fixed assets | 26 | €24,641 | €46,140 | +€21,499 | +87.2% |
| Current assets | 29/58 | €56,957 | €14,776 | -€42,181 | -74.1% |
| Amounts receivable within one year | 40/41 | €24,530 | €8,785 | -€15,745 | -64.2% |
| Other amounts receivable | 41 | €24,530 | €8,785 | -€15,745 | -64.2% |
| Cash at bank and in hand | 54/58 | €31,526 | €5,081 | -€26,444 | -83.9% |
| Deferred charges and accrued income | 490/1 | €902 | €910 | +€8 | +0.9% |
| Total equity and liabilities | 10/49 | €137,562 | €114,593 | -€22,969 | -16.7% |
| Equity | 10/15 | €114,562 | €109,455 | -€5,107 | -4.5% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,294 | €82,187 | -€5,107 | -5.9% |
| Amounts payable | 17/49 | €23,000 | €5,138 | -€17,862 | -77.7% |
| Amounts payable within one year | 42/48 | €23,000 | €5,138 | -€17,862 | -77.7% |
| Trade debts | 44 | - | €5,138 | +€5,138 | |
| Suppliers | 440/4 | - | €5,138 | +€5,138 | |
| Other amounts payable | 47/48 | €23,000 | - | -€23,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,091 | €7,274 | -€1,817 | -20.0% |
| Other operating charges | 640/8 | €2,115 | €2,181 | +€66 | +3.1% |
| Gross operating margin | 9900 | €4,451 | €4,378 | -€73 | -1.6% |
| Operating profit (loss) | 9901 | -€6,755 | -€5,077 | +€1,678 | +24.8% |
| Financial income | 75/76B | €1,333 | - | -€1,333 | |
| Recurring financial income | 75 | €1,333 | - | -€1,333 | |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€5,423 | -€5,107 | +€315 | +5.8% |
| Income taxes | 67/77 | €27,369 | - | -€27,369 | |
| Profit (loss) for the period | 9904 | -€32,792 | -€5,107 | +€27,685 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,792 | -€5,107 | +€27,685 | +84.4% |
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 12 October 2026 via checked.be.