GOLD 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.
GOLD OPTIQUE
Largest movements
- Stocks and contracts -€7,148
down €7,148 (-24.4%), from €29,254 to €22,106
- Cash -€1,115
down €1,115 (-24.0%), from €4,654 to €3,539
mainly Tax, wage and social debts (-€7,980) and Trade debts (-€6,205)
- Tangible fixed assets -€528
no longer reported in 2025 (was €528)
- Tax, wage and social debts -€7,980
down €7,980 (-22.9%), from €34,919 to €26,939
of which Taxes: -€7,972
- Accrued charges and deferred income +€6,250
new in 2025: €6,250
- Trade debts -€6,205
down €6,205 (-87.6%), from €7,084 to €879
- Profit (loss) carried forward -€3,621
down €3,621 (-11.8%), from -€30,746 to -€34,367
- Other debts +€2,765
up €2,765 (+124%), from €2,235 to €5,000
- Gross operating margin +€33,331
up €33,331, from -€25,447 to €7,884
- Staff costs +€20,136
up €20,136 (+280%), from €7,191 to €27,327
- Financial income -€19,413
down €19,413 (-51.9%), from €37,413 to €18,000
of which Financial income: -€19,413
- Other operating charges +€1,152
up €1,152 (+408%), from €283 to €1,434
- Depreciation +€528
new in 2025: €528
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 | €34,854 | €26,063 | -€8,791 | -25.2% |
| Fixed assets | 21/28 | €528 | - | -€528 | |
| Tangible fixed assets | 22/27 | €528 | - | -€528 | |
| Other tangible fixed assets | 26 | €528 | - | -€528 | |
| Current assets | 29/58 | €34,326 | €26,063 | -€8,263 | -24.1% |
| Stocks and contracts in progress | 3 | €29,254 | €22,106 | -€7,148 | -24.4% |
| Stocks | 30/36 | €29,254 | €22,106 | -€7,148 | -24.4% |
| Current investments | 50/53 | €418 | €418 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,654 | €3,539 | -€1,115 | -24.0% |
| Total equity and liabilities | 10/49 | €34,854 | €26,063 | -€8,791 | -25.2% |
| Equity | 10/15 | -€12,146 | -€15,767 | -€3,621 | -29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,746 | -€34,367 | -€3,621 | -11.8% |
| Amounts payable | 17/49 | €47,000 | €41,830 | -€5,170 | -11.0% |
| Amounts payable within one year | 42/48 | €47,000 | €35,580 | -€11,420 | -24.3% |
| Current portion of amounts payable after more than one year | 42 | €2,762 | €2,762 | = | 0.0% |
| Trade debts | 44 | €7,084 | €879 | -€6,205 | -87.6% |
| Suppliers | 440/4 | €7,084 | €879 | -€6,205 | -87.6% |
| Taxes, remuneration and social security | 45 | €34,919 | €26,939 | -€7,980 | -22.9% |
| Taxes | 450/3 | €31,702 | €23,730 | -€7,972 | -25.1% |
| Remuneration and social security | 454/9 | €3,218 | €3,210 | -€8 | -0.3% |
| Other amounts payable | 47/48 | €2,235 | €5,000 | +€2,765 | +124% |
| Accrued charges and deferred income | 492/3 | - | €6,250 | +€6,250 | |
| Remuneration, social security and pensions | 62 | €7,191 | €27,327 | +€20,136 | +280% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €528 | +€528 | |
| Other operating charges | 640/8 | €283 | €1,434 | +€1,152 | +408% |
| Gross operating margin | 9900 | -€25,447 | €7,884 | +€33,331 | |
| Operating profit (loss) | 9901 | -€32,920 | -€21,405 | +€11,515 | +35.0% |
| Financial income | 75/76B | €37,413 | €18,000 | -€19,413 | -51.9% |
| Recurring financial income | 75 | €37,413 | €18,000 | -€19,413 | -51.9% |
| Non-recurring financial income | 76B | €37,413 | €18,000 | -€19,413 | -51.9% |
| Financial charges | 65/66B | €284 | €216 | -€68 | -24.0% |
| Recurring financial charges | 65 | €284 | €216 | -€68 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €4,209 | -€3,621 | -€7,830 | |
| Profit (loss) for the period | 9904 | €4,209 | -€3,621 | -€7,830 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,209 | -€3,621 | -€7,830 |
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 21 October 2026 via checked.be.