Ingrid Design 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.
Ingrid Design Optics
Largest movements
- Cash +€35,212
up €35,212 (+28.8%), from €122,203 to €157,415
mainly Net result for the year (+€26,967) and Depreciation (+€15,878)
- Tangible fixed assets -€15,246
down €15,246 (-12.9%), from €117,834 to €102,588
of which Plant, machinery and equipment: -€7,713
- Deferred charges and accrued income -€5,237
down €5,237 (-40.4%), from €12,952 to €7,715
- Reserves +€26,967
up €26,967 (+10.9%), from €246,792 to €273,759
- Other debts -€17,682
no longer reported in 2025 (was €17,682)
- Gross operating margin +€6,749
up €6,749 (+5.8%), from €116,674 to €123,422
- Financial income -€3,141
down €3,141 (-50.4%), from €6,235 to €3,094
- Other operating charges +€1,881
up €1,881 (+55.5%), from €3,390 to €5,271
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 | €318,430 | €331,707 | +€13,277 | +4.2% |
| Fixed assets | 21/28 | €123,684 | €107,806 | -€15,878 | -12.8% |
| Intangible fixed assets | 21 | €5,851 | €5,218 | -€633 | -10.8% |
| Tangible fixed assets | 22/27 | €117,834 | €102,588 | -€15,246 | -12.9% |
| Land and buildings | 22 | €73,249 | €71,194 | -€2,055 | -2.8% |
| Plant, machinery and equipment | 23 | €32,387 | €24,673 | -€7,713 | -23.8% |
| Furniture and vehicles | 24 | €12,198 | €6,720 | -€5,478 | -44.9% |
| Current assets | 29/58 | €194,745 | €223,901 | +€29,156 | +15.0% |
| Stocks and contracts in progress | 3 | €49,657 | €48,344 | -€1,313 | -2.6% |
| Stocks | 30/36 | €49,657 | €48,344 | -€1,313 | -2.6% |
| Amounts receivable within one year | 40/41 | €9,935 | €10,428 | +€493 | +5.0% |
| Trade receivables | 40 | €2,774 | €2,880 | +€106 | +3.8% |
| Other amounts receivable | 41 | €7,161 | €7,548 | +€387 | +5.4% |
| Cash at bank and in hand | 54/58 | €122,203 | €157,415 | +€35,212 | +28.8% |
| Deferred charges and accrued income | 490/1 | €12,952 | €7,715 | -€5,237 | -40.4% |
| Total equity and liabilities | 10/49 | €318,430 | €331,707 | +€13,277 | +4.2% |
| Equity | 10/15 | €265,384 | €292,351 | +€26,967 | +10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €246,792 | €273,759 | +€26,967 | +10.9% |
| Distributable reserves | 133 | €246,792 | €273,759 | +€26,967 | +10.9% |
| Amounts payable | 17/49 | €53,046 | €39,356 | -€13,690 | -25.8% |
| Amounts payable within one year | 42/48 | €53,046 | €37,756 | -€15,290 | -28.8% |
| Trade debts | 44 | €25,566 | €26,075 | +€508 | +2.0% |
| Suppliers | 440/4 | €25,566 | €26,075 | +€508 | +2.0% |
| Taxes, remuneration and social security | 45 | €9,798 | €11,681 | +€1,884 | +19.2% |
| Taxes | 450/3 | €1,446 | €3,050 | +€1,604 | +111% |
| Remuneration and social security | 454/9 | €8,352 | €8,632 | +€280 | +3.4% |
| Other amounts payable | 47/48 | €17,682 | - | -€17,682 | |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Non-recurring operating income | 76A | €14 | €1 | -€13 | -92.3% |
| Remuneration, social security and pensions | 62 | €63,665 | €64,750 | +€1,085 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,561 | €15,878 | +€317 | +2.0% |
| Other operating charges | 640/8 | €3,390 | €5,271 | +€1,881 | +55.5% |
| Non-recurring operating charges | 66A | €82 | - | -€82 | |
| Gross operating margin | 9900 | €116,674 | €123,422 | +€6,749 | +5.8% |
| Operating profit (loss) | 9901 | €33,975 | €37,523 | +€3,548 | +10.4% |
| Financial income | 75/76B | €6,235 | €3,094 | -€3,141 | -50.4% |
| Recurring financial income | 75 | €6,235 | €3,094 | -€3,141 | -50.4% |
| Financial charges | 65/66B | €136 | €165 | +€29 | +21.1% |
| Recurring financial charges | 65 | €136 | €165 | +€29 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €40,074 | €40,452 | +€378 | +0.9% |
| Income taxes | 67/77 | €12,811 | €13,485 | +€674 | +5.3% |
| Profit (loss) for the period | 9904 | €27,263 | €26,967 | -€296 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,263 | €26,967 | -€296 | -1.1% |
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 20 October 2026 via checked.be.