GOBERT OPTICS: 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.
GOBERT OPTICS
Largest movements
- Cash -€368,802
down €368,802 (-69.1%), from €533,738 to €164,936
mainly Contributions, distributions and other (-€305,042) and Deferred charges and accrued income (-€209,516)
- Deferred charges and accrued income +€209,516
up €209,516 (+6,547%), from €3,200 to €212,716
- Receivables within one year -€125,074
down €125,074 (-58.6%), from €213,348 to €88,275
of which Other amounts receivable: -€158,047
- Tangible fixed assets -€71,136
down €71,136 (-22.5%), from €316,448 to €245,312
of which Furniture and vehicles: -€63,536
- Stocks and contracts -€47,614
no longer reported in 2025 (was €47,614)
- Tax, wage and social debts -€208,988
down €208,988 (-86.4%), from €241,914 to €32,926
- Reserves -€94,909
down €94,909 (-5.5%), from €1.7m to €1.6m
of which Distributable reserves: -€94,909
- Current portion of long-term debt -€36,858
down €36,858 (-65.2%), from €56,532 to €19,674
- Gross operating margin -€704,907
down €704,907 (-72.0%), from €978,536 to €273,629
- Taxes -€231,695
down €231,695 (-69.7%), from €332,616 to €100,920
- Write-downs +€137,256
up €137,256 (+99.9%), from -€137,403 to -€147
- Financial income +€55,492
up €55,492 (+483%), from €11,479 to €66,972
- Staff costs -€43,339
down €43,339, from €40,483 to -€2,856
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 | €2,069,305 | €1,698,487 | -€370,818 | -17.9% |
| Fixed assets | 21/28 | €316,448 | €245,312 | -€71,136 | -22.5% |
| Tangible fixed assets | 22/27 | €316,448 | €245,312 | -€71,136 | -22.5% |
| Land and buildings | 22 | €248,578 | €240,978 | -€7,600 | -3.1% |
| Furniture and vehicles | 24 | €67,870 | €4,334 | -€63,536 | -93.6% |
| Current assets | 29/58 | €1,752,857 | €1,453,175 | -€299,682 | -17.1% |
| Stocks and contracts in progress | 3 | €47,614 | - | -€47,614 | |
| Stocks | 30/36 | €47,614 | - | -€47,614 | |
| Amounts receivable within one year | 40/41 | €213,348 | €88,275 | -€125,074 | -58.6% |
| Trade receivables | 40 | €40,299 | €73,272 | +€32,974 | +81.8% |
| Other amounts receivable | 41 | €173,049 | €15,002 | -€158,047 | -91.3% |
| Current investments | 50/53 | €954,957 | €987,249 | +€32,293 | +3.4% |
| Cash at bank and in hand | 54/58 | €533,738 | €164,936 | -€368,802 | -69.1% |
| Deferred charges and accrued income | 490/1 | €3,200 | €212,716 | +€209,516 | +6,547% |
| Total equity and liabilities | 10/49 | €2,069,305 | €1,698,487 | -€370,818 | -17.9% |
| Equity | 10/15 | €1,729,740 | €1,634,831 | -€94,909 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,711,140 | €1,616,231 | -€94,909 | -5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,274 | €1,274 | = | 0.0% |
| Distributable reserves | 133 | €1,708,007 | €1,613,097 | -€94,909 | -5.6% |
| Amounts payable | 17/49 | €339,564 | €63,656 | -€275,908 | -81.3% |
| Amounts payable after more than one year | 17 | €19,674 | - | -€19,674 | |
| Financial debts | 170/4 | €19,674 | - | -€19,674 | |
| Amounts payable within one year | 42/48 | €319,891 | €63,656 | -€256,235 | -80.1% |
| Current portion of amounts payable after more than one year | 42 | €56,532 | €19,674 | -€36,858 | -65.2% |
| Trade debts | 44 | €21,445 | €2,667 | -€18,777 | -87.6% |
| Suppliers | 440/4 | €21,445 | €2,667 | -€18,777 | -87.6% |
| Taxes, remuneration and social security | 45 | €241,914 | €32,926 | -€208,988 | -86.4% |
| Taxes | 450/3 | €241,914 | €32,926 | -€208,988 | -86.4% |
| Other amounts payable | 47/48 | - | €8,389 | +€8,389 | |
| Non-recurring operating income | 76A | €29,053 | - | -€29,053 | |
| Remuneration, social security and pensions | 62 | €40,483 | -€2,856 | -€43,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,621 | €15,519 | -€19,102 | -55.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€137,403 | -€147 | +€137,256 | +99.9% |
| Other operating charges | 640/8 | €9,367 | €8,771 | -€595 | -6.4% |
| Non-recurring operating charges | 66A | €11,946 | €6,924 | -€5,022 | -42.0% |
| Gross operating margin | 9900 | €978,536 | €273,629 | -€704,907 | -72.0% |
| Operating profit (loss) | 9901 | €1,019,522 | €245,418 | -€774,105 | -75.9% |
| Financial income | 75/76B | €11,479 | €66,972 | +€55,492 | +483% |
| Recurring financial income | 75 | €11,479 | €66,972 | +€55,492 | +483% |
| Financial charges | 65/66B | €6,256 | €1,336 | -€4,920 | -78.6% |
| Recurring financial charges | 65 | €6,256 | €1,336 | -€4,920 | -78.6% |
| Profit (loss) for the period before taxes | 9903 | €1,024,746 | €311,053 | -€713,693 | -69.6% |
| Income taxes | 67/77 | €332,616 | €100,920 | -€231,695 | -69.7% |
| Profit (loss) for the period | 9904 | €692,130 | €210,133 | -€481,997 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €692,130 | €210,133 | -€481,997 | -69.6% |
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 28 October 2026 via checked.be.