KH 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.
KH OPTIQUE
Largest movements
- Receivables within one year +€46,285
up €46,285 (+119%), from €38,956 to €85,241
of which Other amounts receivable: +€61,335
- Cash +€13,363
up €13,363 (+1,735%), from €770 to €14,133
mainly Tax, wage and social debts (+€29,304) and Accrued charges and deferred income (+€22,146)
- Tax, wage and social debts +€29,304
up €29,304 (+794%), from €3,690 to €32,994
of which Remuneration and social security: +€23,713
- Accrued charges and deferred income +€22,146
new in 2025: €22,146
- Profit (loss) carried forward +€10,098
up €10,098 (+33.6%), from €30,075 to €40,173
- Trade debts -€8,980
down €8,980 (-90.8%), from €9,895 to €915
- Debts after one year +€7,612
new in 2025: €7,612
- Staff costs +€41,351
up €41,351 (+335%), from €12,337 to €53,688
- Gross operating margin +€34,287
up €34,287 (+99.8%), from €34,343 to €68,630
- Depreciation +€1,250
up €1,250 (+63.6%), from €1,967 to €3,217
- Taxes -€1,141
no longer reported in 2025 (was €1,141)
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 | €43,660 | €103,841 | +€60,181 | +138% |
| Fixed assets | 21/28 | €3,934 | €4,467 | +€533 | +13.6% |
| Tangible fixed assets | 22/27 | €3,934 | €4,467 | +€533 | +13.6% |
| Plant, machinery and equipment | 23 | €3,934 | €4,467 | +€533 | +13.6% |
| Current assets | 29/58 | €39,726 | €99,374 | +€59,648 | +150% |
| Amounts receivable within one year | 40/41 | €38,956 | €85,241 | +€46,285 | +119% |
| Trade receivables | 40 | €15,050 | - | -€15,050 | |
| Other amounts receivable | 41 | €23,906 | €85,241 | +€61,335 | +257% |
| Cash at bank and in hand | 54/58 | €770 | €14,133 | +€13,363 | +1,735% |
| Total equity and liabilities | 10/49 | €43,660 | €103,841 | +€60,181 | +138% |
| Equity | 10/15 | €30,075 | €40,173 | +€10,098 | +33.6% |
| Profit (loss) carried forward | 14 | €30,075 | €40,173 | +€10,098 | +33.6% |
| Amounts payable | 17/49 | €13,585 | €63,667 | +€50,082 | +369% |
| Amounts payable after more than one year | 17 | - | €7,612 | +€7,612 | |
| Financial debts | 170/4 | - | €7,612 | +€7,612 | |
| Amounts payable within one year | 42/48 | €13,585 | €33,909 | +€20,324 | +150% |
| Trade debts | 44 | €9,895 | €915 | -€8,980 | -90.8% |
| Suppliers | 440/4 | €9,895 | €915 | -€8,980 | -90.8% |
| Taxes, remuneration and social security | 45 | €3,690 | €32,994 | +€29,304 | +794% |
| Taxes | 450/3 | €3,690 | €9,281 | +€5,591 | +152% |
| Remuneration and social security | 454/9 | - | €23,713 | +€23,713 | |
| Accrued charges and deferred income | 492/3 | - | €22,146 | +€22,146 | |
| Remuneration, social security and pensions | 62 | €12,337 | €53,688 | +€41,351 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €3,217 | +€1,250 | +63.6% |
| Other operating charges | 640/8 | €1,352 | €1,194 | -€158 | -11.7% |
| Gross operating margin | 9900 | €34,343 | €68,630 | +€34,287 | +99.8% |
| Operating profit (loss) | 9901 | €18,687 | €10,531 | -€8,156 | -43.6% |
| Financial charges | 65/66B | €464 | €433 | -€31 | -6.6% |
| Recurring financial charges | 65 | €464 | €433 | -€31 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €18,223 | €10,098 | -€8,125 | -44.6% |
| Income taxes | 67/77 | €1,141 | - | -€1,141 | |
| Profit (loss) for the period | 9904 | €17,083 | €10,098 | -€6,984 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,083 | €10,098 | -€6,984 | -40.9% |
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 16 October 2026 via checked.be.