J.H. 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.
J.H. OPTICS
Largest movements
- Receivables within one year +€9,275
up €9,275 (+21.8%), from €42,474 to €51,749
of which Trade receivables: +€4,683
- Cash -€2,893
down €2,893 (-20.5%), from €14,146 to €11,253
mainly Contributions, distributions and other (-€17,707) and Receivables within one year (-€9,275)
- Deferred charges and accrued income +€922
up €922 (+31.4%), from €2,935 to €3,857
- Reserves -€17,707
down €17,707 (-32.6%), from €54,321 to €36,614
- Other debts +€17,707
new in 2025: €17,707
- Trade debts +€3,967
up €3,967 (+37.1%), from €10,680 to €14,647
- Profit (loss) carried forward +€3,068
up €3,068 (+70.9%), from -€4,325 to -€1,257
- Gross operating margin +€21,144
up €21,144 (+43.1%), from €49,069 to €70,213
- Taxes +€2,919
up €2,919 (+1,022%), from €286 to €3,205
- Write-downs +€2,787
new in 2025: €2,787
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 | €77,359 | €84,841 | +€7,482 | +9.7% |
| Fixed assets | 21/28 | €1,901 | €1,690 | -€211 | -11.1% |
| Tangible fixed assets | 22/27 | €1,901 | €1,690 | -€211 | -11.1% |
| Furniture and vehicles | 24 | €1,901 | €1,690 | -€211 | -11.1% |
| Current assets | 29/58 | €75,459 | €83,151 | +€7,692 | +10.2% |
| Stocks and contracts in progress | 3 | €15,904 | €16,293 | +€388 | +2.4% |
| Stocks | 30/36 | €15,904 | €16,293 | +€388 | +2.4% |
| Amounts receivable within one year | 40/41 | €42,474 | €51,749 | +€9,275 | +21.8% |
| Trade receivables | 40 | €32,599 | €37,281 | +€4,683 | +14.4% |
| Other amounts receivable | 41 | €9,875 | €14,468 | +€4,593 | +46.5% |
| Cash at bank and in hand | 54/58 | €14,146 | €11,253 | -€2,893 | -20.5% |
| Deferred charges and accrued income | 490/1 | €2,935 | €3,857 | +€922 | +31.4% |
| Total equity and liabilities | 10/49 | €77,359 | €84,841 | +€7,482 | +9.7% |
| Equity | 10/15 | €59,996 | €45,356 | -€14,639 | -24.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,321 | €36,614 | -€17,707 | -32.6% |
| Distributable reserves | 133 | €54,321 | €36,614 | -€17,707 | -32.6% |
| Profit (loss) carried forward | 14 | -€4,325 | -€1,257 | +€3,068 | +70.9% |
| Amounts payable | 17/49 | €17,364 | €39,485 | +€22,121 | +127% |
| Amounts payable within one year | 42/48 | €17,364 | €39,485 | +€22,121 | +127% |
| Trade debts | 44 | €10,680 | €14,647 | +€3,967 | +37.1% |
| Suppliers | 440/4 | €10,680 | €14,647 | +€3,967 | +37.1% |
| Taxes, remuneration and social security | 45 | €6,684 | €7,131 | +€447 | +6.7% |
| Taxes | 450/3 | €942 | €1,171 | +€229 | +24.3% |
| Remuneration and social security | 454/9 | €5,742 | €5,960 | +€218 | +3.8% |
| Other amounts payable | 47/48 | - | €17,707 | +€17,707 | |
| Remuneration, social security and pensions | 62 | €45,451 | €45,672 | +€221 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,231 | €968 | -€264 | -21.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,787 | +€2,787 | |
| Other operating charges | 640/8 | €1,647 | €2,087 | +€439 | +26.7% |
| Gross operating margin | 9900 | €49,069 | €70,213 | +€21,144 | +43.1% |
| Operating profit (loss) | 9901 | €739 | €18,700 | +€17,960 | +2,430% |
| Financial income | 75/76B | €1,043 | €924 | -€119 | -11.4% |
| Recurring financial income | 75 | €1,043 | €924 | -€119 | -11.4% |
| Financial charges | 65/66B | €12,666 | €13,351 | +€685 | +5.4% |
| Recurring financial charges | 65 | €12,666 | €13,351 | +€685 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,884 | €6,273 | +€17,156 | |
| Income taxes | 67/77 | €286 | €3,205 | +€2,919 | +1,022% |
| Profit (loss) for the period | 9904 | -€11,169 | €3,068 | +€14,237 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,169 | €3,068 | +€14,237 |
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 19 October 2026 via checked.be.