LE COIN DE L'OPTIQUE: what changed
What changed
LE COIN DE L'OPTIQUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€399,722
2024 · €322,420+€77,302
Equity
€1.2m
2024 · €1.3m-€98,778
Cash
€123,011
2024 · €105,505+€17,507
Balance sheet total
€1.9m
2024 · €1.6m+€334,879
Largest movements
Assets
- Current investments +€350,000
up €350,000 (+30.4%), from €1.2m to €1.5m
- Tangible fixed assets -€47,006
down €47,006 (-24.3%), from €193,076 to €146,070
of which Land and buildings: -€32,050
Equity and liabilities
- Reserves -€498,500
down €498,500 (-59.8%), from €833,870 to €335,370
- Other debts +€426,846
up €426,846 (+535%), from €79,750 to €506,596
- Profit (loss) carried forward +€399,722
up €399,722 (+82.6%), from €484,082 to €883,804
Income statement
- Staff costs -€27,964
down €27,964 (-24.9%), from €112,405 to €84,440
- Gross operating margin +€17,632
up €17,632 (+2.8%), from €634,823 to €652,456
- Taxes -€17,576
down €17,576 (-11.8%), from €149,113 to €131,537
- Financial income +€11,126
up €11,126 (+50.5%), from €22,042 to €33,168
- Depreciation -€8,595
down €8,595 (-15.5%), from €55,601 to €47,006
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.
Result 2024
€322,420
Gross operating margin
+€17,632
Staff costs
+€27,964
Depreciation
+€8,595
Write-downs
-€4,666
Other operating charges
-€42
Financial income
+€11,126
Financial charges
-€883
Taxes
+€17,576
Result 2025
€399,722
raises the resultlowers the result
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.
From operations
+€866,007
Investment
-€350,000
Financing
-€498,500
Cash 2024
€105,505
From operations (derived)
+€866,007
Net result for the year
+€399,722
Depreciation
+€47,006
Stocks and contracts
-€16,364
Receivables within one year
+€3,889
Deferred charges and accrued income
-€1,904
Trade debts
-€11,326
Tax, wage and social debts
+€19,113
Other debts
+€426,846
Accrued charges and deferred income
-€976
Investment (derived)
-€350,000
Current investments
-€350,000
Financing
-€498,500
Contributions, distributions and other
-€498,500
Cash 2025
€123,011
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,598,419 | €1,933,298 | +€334,879 | +21.0% |
| Fixed assets | 21/28 | €193,479 | €146,473 | -€47,006 | -24.3% |
| Tangible fixed assets | 22/27 | €193,076 | €146,070 | -€47,006 | -24.3% |
| Land and buildings | 22 | €162,089 | €130,039 | -€32,050 | -19.8% |
| Plant, machinery and equipment | 23 | €1,577 | €329 | -€1,248 | -79.1% |
| Furniture and vehicles | 24 | €27,771 | €14,807 | -€12,963 | -46.7% |
| Other tangible fixed assets | 26 | €1,640 | €895 | -€745 | -45.4% |
| Financial fixed assets | 28 | €403 | €403 | = | 0.0% |
| Current assets | 29/58 | €1,404,940 | €1,786,825 | +€381,885 | +27.2% |
| Stocks and contracts in progress | 3 | €127,303 | €143,667 | +€16,364 | +12.9% |
| Stocks | 30/36 | €127,303 | €143,667 | +€16,364 | +12.9% |
| Amounts receivable within one year | 40/41 | €9,703 | €5,814 | -€3,889 | -40.1% |
| Trade receivables | 40 | €9,604 | €5,814 | -€3,790 | -39.5% |
| Other amounts receivable | 41 | €99 | €0 | -€99 | -100% |
| Current investments | 50/53 | €1,152,425 | €1,502,425 | +€350,000 | +30.4% |
| Cash at bank and in hand | 54/58 | €105,505 | €123,011 | +€17,507 | +16.6% |
| Deferred charges and accrued income | 490/1 | €10,003 | €11,907 | +€1,904 | +19.0% |
| Total equity and liabilities | 10/49 | €1,598,419 | €1,933,298 | +€334,879 | +21.0% |
| Equity | 10/15 | €1,342,952 | €1,244,173 | -€98,778 | -7.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €833,870 | €335,370 | -€498,500 | -59.8% |
| Distributable reserves | 133 | €833,870 | €335,370 | -€498,500 | -59.8% |
| Profit (loss) carried forward | 14 | €484,082 | €883,804 | +€399,722 | +82.6% |
| Amounts payable | 17/49 | €255,467 | €689,124 | +€433,657 | +170% |
| Amounts payable within one year | 42/48 | €247,852 | €682,485 | +€434,633 | +175% |
| Trade debts | 44 | €56,234 | €44,909 | -€11,326 | -20.1% |
| Suppliers | 440/4 | €56,234 | €44,909 | -€11,326 | -20.1% |
| Taxes, remuneration and social security | 45 | €111,868 | €130,980 | +€19,113 | +17.1% |
| Taxes | 450/3 | €97,876 | €118,385 | +€20,509 | +21.0% |
| Remuneration and social security | 454/9 | €13,992 | €12,595 | -€1,396 | -10.0% |
| Other amounts payable | 47/48 | €79,750 | €506,596 | +€426,846 | +535% |
| Accrued charges and deferred income | 492/3 | €7,615 | €6,639 | -€976 | -12.8% |
| Remuneration, social security and pensions | 62 | €112,405 | €84,440 | -€27,964 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,601 | €47,006 | -€8,595 | -15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,243 | €10,909 | +€4,666 | +74.7% |
| Other operating charges | 640/8 | €5,419 | €5,461 | +€42 | +0.8% |
| Gross operating margin | 9900 | €634,823 | €652,456 | +€17,632 | +2.8% |
| Operating profit (loss) | 9901 | €455,156 | €504,639 | +€49,484 | +10.9% |
| Financial income | 75/76B | €22,042 | €33,168 | +€11,126 | +50.5% |
| Recurring financial income | 75 | €22,042 | €33,168 | +€11,126 | +50.5% |
| Financial charges | 65/66B | €5,666 | €6,549 | +€883 | +15.6% |
| Recurring financial charges | 65 | €5,666 | €6,549 | +€883 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €471,532 | €531,258 | +€59,726 | +12.7% |
| Income taxes | 67/77 | €149,113 | €131,537 | -€17,576 | -11.8% |
| Profit (loss) for the period | 9904 | €322,420 | €399,722 | +€77,302 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €322,420 | €399,722 | +€77,302 | +24.0% |
Next steps
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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 5 November 2026 via checked.be.