L'OPTICIEN BAUDINET: 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.
L'OPTICIEN BAUDINET
Largest movements
- Receivables within one year -€42,160
down €42,160 (-75.8%), from €55,647 to €13,487
of which Other amounts receivable: -€41,921
- Tangible fixed assets -€20,257
down €20,257 (-23.1%), from €87,699 to €67,442
of which Furniture and vehicles: -€17,323
- Cash +€11,674
up €11,674 (+8.6%), from €136,084 to €147,758
mainly Net result for the year (+€65,960) and Receivables within one year (+€42,160)
- Stocks and contracts +€9,561
up €9,561 (+9.4%), from €101,973 to €111,534
- Other debts -€41,264
down €41,264 (-39.6%), from €104,160 to €62,896
- Debts after one year -€11,580
down €11,580 (-37.2%), from €31,141 to €19,561
- Current portion of long-term debt +€6,972
up €6,972 (+53.5%), from €13,024 to €19,997
- Profit (loss) carried forward +€6,440
up €6,440 (+6.7%), from €95,903 to €102,343
- Tax, wage and social debts -€4,271
down €4,271 (-36.4%), from €11,726 to €7,455
of which Remuneration and social security: -€4,313
- Gross operating margin +€11,763
up €11,763 (+5.9%), from €198,288 to €210,051
- Taxes +€3,863
up €3,863 (+17.9%), from €21,581 to €25,444
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 | €384,773 | €342,377 | -€42,396 | -11.0% |
| Fixed assets | 21/28 | €89,945 | €68,475 | -€21,470 | -23.9% |
| Intangible fixed assets | 21 | €2,247 | €1,034 | -€1,213 | -54.0% |
| Tangible fixed assets | 22/27 | €87,699 | €67,442 | -€20,257 | -23.1% |
| Furniture and vehicles | 24 | €73,930 | €56,607 | -€17,323 | -23.4% |
| Other tangible fixed assets | 26 | €13,769 | €10,835 | -€2,934 | -21.3% |
| Current assets | 29/58 | €294,828 | €273,902 | -€20,926 | -7.1% |
| Stocks and contracts in progress | 3 | €101,973 | €111,534 | +€9,561 | +9.4% |
| Stocks | 30/36 | €101,973 | €111,534 | +€9,561 | +9.4% |
| Amounts receivable within one year | 40/41 | €55,647 | €13,487 | -€42,160 | -75.8% |
| Trade receivables | 40 | €383 | €143 | -€240 | -62.6% |
| Other amounts receivable | 41 | €55,265 | €13,344 | -€41,921 | -75.9% |
| Cash at bank and in hand | 54/58 | €136,084 | €147,758 | +€11,674 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,124 | €1,123 | -€1 | -0.1% |
| Total equity and liabilities | 10/49 | €384,773 | €342,377 | -€42,396 | -11.0% |
| Equity | 10/15 | €198,792 | €205,232 | +€6,440 | +3.2% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €28,489 | €28,489 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,191 | €19,191 | = | 0.0% |
| Distributable reserves | 133 | €9,298 | €9,298 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,903 | €102,343 | +€6,440 | +6.7% |
| Amounts payable | 17/49 | €185,981 | €137,145 | -€48,836 | -26.3% |
| Amounts payable after more than one year | 17 | €31,141 | €19,561 | -€11,580 | -37.2% |
| Financial debts | 170/4 | €31,141 | €19,561 | -€11,580 | -37.2% |
| Amounts payable within one year | 42/48 | €154,840 | €117,584 | -€37,256 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €13,024 | €19,997 | +€6,972 | +53.5% |
| Trade debts | 44 | €25,930 | €27,237 | +€1,307 | +5.0% |
| Suppliers | 440/4 | €25,930 | €27,237 | +€1,307 | +5.0% |
| Taxes, remuneration and social security | 45 | €11,726 | €7,455 | -€4,271 | -36.4% |
| Taxes | 450/3 | €113 | €156 | +€43 | +37.8% |
| Remuneration and social security | 454/9 | €11,613 | €7,299 | -€4,313 | -37.1% |
| Other amounts payable | 47/48 | €104,160 | €62,896 | -€41,264 | -39.6% |
| Remuneration, social security and pensions | 62 | €99,146 | €97,251 | -€1,895 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,146 | €21,470 | -€676 | -3.1% |
| Other operating charges | 640/8 | €1,242 | €1,234 | -€8 | -0.6% |
| Non-recurring operating charges | 66A | €1,754 | €395 | -€1,359 | -77.5% |
| Gross operating margin | 9900 | €198,288 | €210,051 | +€11,763 | +5.9% |
| Operating profit (loss) | 9901 | €74,000 | €89,700 | +€15,700 | +21.2% |
| Financial income | 75/76B | €4,343 | €3,124 | -€1,219 | -28.1% |
| Recurring financial income | 75 | €1,928 | €2,038 | +€110 | +5.7% |
| Non-recurring financial income | 76B | €2,415 | €1,086 | -€1,329 | -55.0% |
| Financial charges | 65/66B | €1,268 | €1,421 | +€153 | +12.1% |
| Recurring financial charges | 65 | €1,268 | €1,421 | +€153 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €77,076 | €91,404 | +€14,328 | +18.6% |
| Income taxes | 67/77 | €21,581 | €25,444 | +€3,863 | +17.9% |
| Profit (loss) for the period | 9904 | €55,495 | €65,960 | +€10,465 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,495 | €65,960 | +€10,465 | +18.9% |
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 17 October 2026 via checked.be.