GABRIEL 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.
GABRIEL OPTIQUE
Largest movements
- Stocks and contracts -€9,432
down €9,432 (-18.7%), from €50,523 to €41,090
- Tangible fixed assets +€8,854
up €8,854 (+57.4%), from €15,420 to €24,274
of which Furniture and vehicles: +€10,866
- Receivables within one year -€2,729
down €2,729 (-92.3%), from €2,956 to €227
of which Other amounts receivable: -€1,395
- Reserves +€8,535
up €8,535 (+427%), from €2,000 to €10,535
of which Distributable reserves: +€8,535
- Debts after one year -€6,333
down €6,333 (-66.9%), from €9,472 to €3,139
- Other debts -€6,060
down €6,060 (-95.2%), from €6,367 to €307
- Advances received -€2,837
down €2,837 (-94.0%), from €3,017 to €180
- Trade debts -€2,655
down €2,655 (-19.1%), from €13,900 to €11,245
- Gross operating margin +€18,344
up €18,344 (+53.0%), from €34,611 to €52,955
- Write-downs +€7,293
new in 2025: €7,293
- Depreciation +€2,670
up €2,670 (+130%), from €2,059 to €4,729
- Taxes +€2,382
up €2,382 (+187%), from €1,271 to €3,653
- Staff costs -€561
down €561 (-2.4%), from €23,207 to €22,646
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 | €74,883 | €70,815 | -€4,068 | -5.4% |
| Fixed assets | 21/28 | €15,420 | €24,274 | +€8,854 | +57.4% |
| Tangible fixed assets | 22/27 | €15,420 | €24,274 | +€8,854 | +57.4% |
| Plant, machinery and equipment | 23 | €265 | €147 | -€118 | -44.6% |
| Furniture and vehicles | 24 | - | €10,866 | +€10,866 | |
| Other tangible fixed assets | 26 | €15,155 | €13,261 | -€1,894 | -12.5% |
| Current assets | 29/58 | €59,463 | €46,542 | -€12,922 | -21.7% |
| Stocks and contracts in progress | 3 | €50,523 | €41,090 | -€9,432 | -18.7% |
| Stocks | 30/36 | €50,523 | €41,090 | -€9,432 | -18.7% |
| Amounts receivable within one year | 40/41 | €2,956 | €227 | -€2,729 | -92.3% |
| Trade receivables | 40 | €1,402 | €68 | -€1,334 | -95.1% |
| Other amounts receivable | 41 | €1,554 | €159 | -€1,395 | -89.8% |
| Cash at bank and in hand | 54/58 | €3,570 | €3,273 | -€297 | -8.3% |
| Deferred charges and accrued income | 490/1 | €2,414 | €1,951 | -€463 | -19.2% |
| Total equity and liabilities | 10/49 | €74,883 | €70,815 | -€4,068 | -5.4% |
| Equity | 10/15 | €20,153 | €30,535 | +€10,382 | +51.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €10,535 | +€8,535 | +427% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | - | €8,535 | +€8,535 | |
| Profit (loss) carried forward | 14 | -€1,847 | - | +€1,847 | |
| Amounts payable | 17/49 | €54,731 | €40,281 | -€14,450 | -26.4% |
| Amounts payable after more than one year | 17 | €9,472 | €3,139 | -€6,333 | -66.9% |
| Financial debts | 170/4 | €9,472 | €3,139 | -€6,333 | -66.9% |
| Amounts payable within one year | 42/48 | €45,153 | €36,964 | -€8,189 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €7,256 | €6,333 | -€922 | -12.7% |
| Financial debts | 43 | €5,363 | €7,411 | +€2,048 | +38.2% |
| Credit institutions | 430/8 | €5,363 | €7,411 | +€2,048 | +38.2% |
| Trade debts | 44 | €13,900 | €11,245 | -€2,655 | -19.1% |
| Suppliers | 440/4 | €13,900 | €11,245 | -€2,655 | -19.1% |
| Advances received on contracts in progress | 46 | €3,017 | €180 | -€2,837 | -94.0% |
| Taxes, remuneration and social security | 45 | €9,250 | €11,488 | +€2,238 | +24.2% |
| Taxes | 450/3 | €2,555 | €5,499 | +€2,944 | +115% |
| Remuneration and social security | 454/9 | €6,695 | €5,989 | -€706 | -10.5% |
| Other amounts payable | 47/48 | €6,367 | €307 | -€6,060 | -95.2% |
| Accrued charges and deferred income | 492/3 | €105 | €178 | +€72 | +68.9% |
| Remuneration, social security and pensions | 62 | €23,207 | €22,646 | -€561 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,059 | €4,729 | +€2,670 | +130% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,293 | +€7,293 | |
| Other operating charges | 640/8 | €2,165 | €1,823 | -€342 | -15.8% |
| Gross operating margin | 9900 | €34,611 | €52,955 | +€18,344 | +53.0% |
| Operating profit (loss) | 9901 | €7,180 | €16,464 | +€9,283 | +129% |
| Financial income | 75/76B | €347 | €441 | +€94 | +27.0% |
| Recurring financial income | 75 | €347 | €441 | +€94 | +27.0% |
| Financial charges | 65/66B | €2,662 | €2,869 | +€207 | +7.8% |
| Recurring financial charges | 65 | €2,662 | €2,869 | +€207 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €4,865 | €14,035 | +€9,170 | +188% |
| Income taxes | 67/77 | €1,271 | €3,653 | +€2,382 | +187% |
| Profit (loss) for the period | 9904 | €3,594 | €10,382 | +€6,788 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €3,594 | €10,382 | +€6,788 | +189% |
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 25 October 2026 via checked.be.