JURBISE OPTIQUE: what changed
JURBISE OPTIQUE
Largest movements
- Tangible fixed assets -€17,931
down €17,931 (-9.7%), from €184,753 to €166,822
of which Other tangible fixed assets: -€10,811
- Stocks and contracts +€10,526
up €10,526 (+23.4%), from €44,956 to €55,482
- Cash +€8,971
up €8,971 (+42.5%), from €21,108 to €30,079
mainly Net result for the year (+€21,232) and Depreciation (+€20,197)
- Receivables within one year -€6,760
down €6,760 (-29.8%), from €22,657 to €15,897
of which Other amounts receivable: -€6,760
- Debts after one year -€23,046
down €23,046 (-15.7%), from €146,822 to €123,776
- Profit (loss) carried forward +€21,232
up €21,232 (+37.7%), from €56,320 to €77,552
- Tax, wage and social debts +€8,558
up €8,558 (+560%), from €1,529 to €10,086
of which Taxes: +€8,615
- Trade debts -€7,140
down €7,140 (-35.4%), from €20,188 to €13,048
- Current portion of long-term debt -€3,815
down €3,815 (-14.6%), from €26,187 to €22,373
- Gross operating margin +€26,981
up €26,981 (+101%), from €26,654 to €53,635
- Depreciation +€7,023
up €7,023 (+53.3%), from €13,174 to €20,197
- Taxes +€4,162
up €4,162, from €0 to €4,162
- Financial income +€1,152
up €1,152 (+354%), from €325 to €1,477
- Financial charges +€799
up €799 (+11.0%), from €7,278 to €8,077
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,420 | €272,425 | -€3,995 | -1.4% |
| Fixed assets | 21/28 | €187,699 | €169,768 | -€17,931 | -9.6% |
| Tangible fixed assets | 22/27 | €184,753 | €166,822 | -€17,931 | -9.7% |
| Plant, machinery and equipment | 23 | €2,671 | €3,363 | +€692 | +25.9% |
| Furniture and vehicles | 24 | €38,034 | €30,222 | -€7,812 | -20.5% |
| Other tangible fixed assets | 26 | €144,048 | €133,237 | -€10,811 | -7.5% |
| Financial fixed assets | 28 | €2,946 | €2,946 | = | 0.0% |
| Current assets | 29/58 | €88,721 | €102,658 | +€13,937 | +15.7% |
| Stocks and contracts in progress | 3 | €44,956 | €55,482 | +€10,526 | +23.4% |
| Stocks | 30/36 | €44,956 | €55,482 | +€10,526 | +23.4% |
| Amounts receivable within one year | 40/41 | €22,657 | €15,897 | -€6,760 | -29.8% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €22,657 | €15,897 | -€6,760 | -29.8% |
| Cash at bank and in hand | 54/58 | €21,108 | €30,079 | +€8,971 | +42.5% |
| Deferred charges and accrued income | 490/1 | - | €1,199 | +€1,199 | |
| Total equity and liabilities | 10/49 | €276,420 | €272,425 | -€3,995 | -1.4% |
| Equity | 10/15 | €76,780 | €98,012 | +€21,232 | +27.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,320 | €77,552 | +€21,232 | +37.7% |
| Amounts payable | 17/49 | €199,640 | €174,414 | -€25,226 | -12.6% |
| Amounts payable after more than one year | 17 | €146,822 | €123,776 | -€23,046 | -15.7% |
| Financial debts | 170/4 | €146,822 | €123,776 | -€23,046 | -15.7% |
| Amounts payable within one year | 42/48 | €52,818 | €50,638 | -€2,180 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €26,187 | €22,373 | -€3,815 | -14.6% |
| Trade debts | 44 | €20,188 | €13,048 | -€7,140 | -35.4% |
| Suppliers | 440/4 | €20,188 | €13,048 | -€7,140 | -35.4% |
| Taxes, remuneration and social security | 45 | €1,529 | €10,086 | +€8,558 | +560% |
| Taxes | 450/3 | €0 | €8,615 | +€8,615 | |
| Remuneration and social security | 454/9 | €1,529 | €1,471 | -€57 | -3.7% |
| Other amounts payable | 47/48 | €4,914 | €5,131 | +€217 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,174 | €20,197 | +€7,023 | +53.3% |
| Other operating charges | 640/8 | €1,082 | €1,446 | +€364 | +33.6% |
| Gross operating margin | 9900 | €26,654 | €53,635 | +€26,981 | +101% |
| Operating profit (loss) | 9901 | €12,398 | €31,993 | +€19,595 | +158% |
| Financial income | 75/76B | €325 | €1,477 | +€1,152 | +354% |
| Recurring financial income | 75 | €325 | €1,477 | +€1,152 | +354% |
| Financial charges | 65/66B | €7,278 | €8,077 | +€799 | +11.0% |
| Recurring financial charges | 65 | €7,278 | €8,077 | +€799 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €5,446 | €25,393 | +€19,947 | +366% |
| Income taxes | 67/77 | €0 | €4,162 | +€4,162 | |
| Profit (loss) for the period | 9904 | €5,446 | €21,232 | +€15,786 | +290% |
| Profit (loss) for the period to be appropriated | 9905 | €5,446 | €21,232 | +€15,786 | +290% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.