LES OPTICIENS DEHALU: 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.
LES OPTICIENS DEHALU
Largest movements
- Tangible fixed assets -€12,954
down €12,954 (-36.5%), from €35,534 to €22,580
- Receivables within one year -€6,888
down €6,888 (-12.6%), from €54,681 to €47,793
of which Trade receivables: -€10,343
- Deferred charges and accrued income +€6,128
up €6,128 (+317%), from €1,933 to €8,061
- Cash -€5,616
down €5,616 (-48.8%), from €11,498 to €5,882
mainly Net result for the year (-€14,231) and Trade debts (-€8,827)
- Profit (loss) carried forward -€14,231
down €14,231 (-53.8%), from €26,464 to €12,232
- Trade debts -€8,827
down €8,827 (-17.2%), from €51,324 to €42,497
- Gross operating margin -€20,409
down €20,409 (-23.4%), from €87,048 to €66,639
- Staff costs +€15,066
up €15,066 (+38.6%), from €39,055 to €54,121
- Taxes -€7,728
down €7,728 (-97.2%), from €7,952 to €224
- Financial income -€2,734
down €2,734 (-97.9%), from €2,794 to €60
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 | €221,106 | €198,292 | -€22,814 | -10.3% |
| Fixed assets | 21/28 | €40,881 | €26,354 | -€14,527 | -35.5% |
| Intangible fixed assets | 21 | €1,823 | €250 | -€1,573 | -86.3% |
| Tangible fixed assets | 22/27 | €35,534 | €22,580 | -€12,954 | -36.5% |
| Land and buildings | 22 | €3,318 | €0 | -€3,318 | -100.0% |
| Plant, machinery and equipment | 23 | €17,095 | €10,696 | -€6,399 | -37.4% |
| Furniture and vehicles | 24 | €6,375 | €4,162 | -€2,213 | -34.7% |
| Other tangible fixed assets | 26 | €8,747 | €7,722 | -€1,024 | -11.7% |
| Financial fixed assets | 28 | €3,524 | €3,524 | = | 0.0% |
| Current assets | 29/58 | €180,225 | €171,939 | -€8,287 | -4.6% |
| Stocks and contracts in progress | 3 | €112,113 | €110,203 | -€1,911 | -1.7% |
| Stocks | 30/36 | €112,113 | €110,203 | -€1,911 | -1.7% |
| Amounts receivable within one year | 40/41 | €54,681 | €47,793 | -€6,888 | -12.6% |
| Trade receivables | 40 | €13,106 | €2,764 | -€10,343 | -78.9% |
| Other amounts receivable | 41 | €41,574 | €45,029 | +€3,455 | +8.3% |
| Cash at bank and in hand | 54/58 | €11,498 | €5,882 | -€5,616 | -48.8% |
| Deferred charges and accrued income | 490/1 | €1,933 | €8,061 | +€6,128 | +317% |
| Total equity and liabilities | 10/49 | €221,106 | €198,292 | -€22,814 | -10.3% |
| Equity | 10/15 | €118,664 | €104,432 | -€14,231 | -12.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €30,200 | €30,200 | = | 0.0% |
| Distributable reserves | 133 | €30,200 | €30,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,464 | €12,232 | -€14,231 | -53.8% |
| Amounts payable | 17/49 | €102,442 | €93,860 | -€8,582 | -8.4% |
| Amounts payable within one year | 42/48 | €101,725 | €93,049 | -€8,676 | -8.5% |
| Financial debts | 43 | €23,501 | €23,945 | +€444 | +1.9% |
| Credit institutions | 430/8 | €23,501 | €23,945 | +€444 | +1.9% |
| Trade debts | 44 | €51,324 | €42,497 | -€8,827 | -17.2% |
| Suppliers | 440/4 | €51,324 | €42,497 | -€8,827 | -17.2% |
| Taxes, remuneration and social security | 45 | €26,069 | €24,941 | -€1,127 | -4.3% |
| Taxes | 450/3 | €18,487 | €13,484 | -€5,003 | -27.1% |
| Remuneration and social security | 454/9 | €7,582 | €11,457 | +€3,875 | +51.1% |
| Other amounts payable | 47/48 | €832 | €1,666 | +€834 | +100% |
| Accrued charges and deferred income | 492/3 | €717 | €811 | +€94 | +13.1% |
| Non-recurring operating income | 76A | €971 | - | -€971 | |
| Remuneration, social security and pensions | 62 | €39,055 | €54,121 | +€15,066 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,829 | €15,596 | +€767 | +5.2% |
| Other operating charges | 640/8 | €2,388 | €1,769 | -€618 | -25.9% |
| Gross operating margin | 9900 | €87,048 | €66,639 | -€20,409 | -23.4% |
| Operating profit (loss) | 9901 | €30,776 | -€4,847 | -€35,624 | |
| Financial income | 75/76B | €2,794 | €60 | -€2,734 | -97.9% |
| Recurring financial income | 75 | €2,794 | €60 | -€2,734 | -97.9% |
| Financial charges | 65/66B | €8,727 | €9,220 | +€493 | +5.6% |
| Recurring financial charges | 65 | €8,727 | €9,220 | +€493 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €24,843 | -€14,007 | -€38,850 | |
| Income taxes | 67/77 | €7,952 | €224 | -€7,728 | -97.2% |
| Profit (loss) for the period | 9904 | €16,891 | -€14,231 | -€31,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,891 | -€14,231 | -€31,122 |
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 25 October 2026 via checked.be.