LES OPTICIENS GILSON: 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 GILSON
Largest movements
- Cash +€328,924
up €328,924 (+36.9%), from €892,365 to €1.2m
mainly Other debts (+€404,806) and Net result for the year (+€262,880)
- Tangible fixed assets -€61,396
down €61,396 (-43.3%), from €141,750 to €80,354
- Deferred charges and accrued income +€26,859
new in 2025: €26,859
- Other debts +€404,806
new in 2025: €404,806
- Reserves -€157,421
down €157,421 (-15.9%), from €988,745 to €831,324
of which Distributable reserves: -€157,421
- Trade debts +€67,859
up €67,859 (+129%), from €52,580 to €120,439
- Tax, wage and social debts -€20,946
down €20,946 (-21.3%), from €98,495 to €77,549
of which Taxes: -€13,591
- Gross operating margin +€70,559
up €70,559 (+16.9%), from €417,594 to €488,153
- Taxes -€9,656
down €9,656 (-12.2%), from €78,995 to €69,339
- Staff costs +€7,276
up €7,276 (+8.9%), from €82,179 to €89,455
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 | €1,146,058 | €1,440,356 | +€294,298 | +25.7% |
| Fixed assets | 21/28 | €141,750 | €80,354 | -€61,396 | -43.3% |
| Tangible fixed assets | 22/27 | €141,750 | €80,354 | -€61,396 | -43.3% |
| Plant, machinery and equipment | 23 | €14,677 | €4,943 | -€9,734 | -66.3% |
| Furniture and vehicles | 24 | €53,869 | €31,108 | -€22,761 | -42.3% |
| Other tangible fixed assets | 26 | €73,204 | €44,303 | -€28,901 | -39.5% |
| Current assets | 29/58 | €1,004,308 | €1,360,003 | +€355,695 | +35.4% |
| Stocks and contracts in progress | 3 | €110,824 | €110,824 | = | 0.0% |
| Stocks | 30/36 | €110,824 | €110,824 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,120 | €1,031 | -€89 | -8.0% |
| Trade receivables | 40 | €398 | €781 | +€383 | +96.4% |
| Other amounts receivable | 41 | €722 | €250 | -€472 | -65.4% |
| Cash at bank and in hand | 54/58 | €892,365 | €1,221,289 | +€328,924 | +36.9% |
| Deferred charges and accrued income | 490/1 | - | €26,859 | +€26,859 | |
| Total equity and liabilities | 10/49 | €1,146,058 | €1,440,356 | +€294,298 | +25.7% |
| Equity | 10/15 | €994,983 | €837,562 | -€157,421 | -15.8% |
| Contributions | 10/11 | €6,238 | €6,238 | = | 0.0% |
| Capital | 10 | €6,238 | €6,238 | = | 0.0% |
| Issued capital | 100 | €18,638 | €18,638 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €988,745 | €831,324 | -€157,421 | -15.9% |
| Non-distributable reserves | 130/1 | €10,860 | €10,860 | = | 0.0% |
| Legal reserve | 130 | €10,860 | €10,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €960,385 | €802,964 | -€157,421 | -16.4% |
| Amounts payable | 17/49 | €151,075 | €602,794 | +€451,719 | +299% |
| Amounts payable within one year | 42/48 | €151,075 | €602,794 | +€451,719 | +299% |
| Trade debts | 44 | €52,580 | €120,439 | +€67,859 | +129% |
| Suppliers | 440/4 | €52,580 | €120,439 | +€67,859 | +129% |
| Taxes, remuneration and social security | 45 | €98,495 | €77,549 | -€20,946 | -21.3% |
| Taxes | 450/3 | €66,311 | €52,719 | -€13,591 | -20.5% |
| Remuneration and social security | 454/9 | €32,184 | €24,830 | -€7,354 | -22.9% |
| Other amounts payable | 47/48 | - | €404,806 | +€404,806 | |
| Remuneration, social security and pensions | 62 | €82,179 | €89,455 | +€7,276 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,428 | €61,396 | -€31 | -0.1% |
| Other operating charges | 640/8 | €1,229 | €1,278 | +€50 | +4.0% |
| Gross operating margin | 9900 | €417,594 | €488,153 | +€70,559 | +16.9% |
| Operating profit (loss) | 9901 | €272,759 | €336,024 | +€63,265 | +23.2% |
| Financial income | 75/76B | €115 | - | -€115 | |
| Recurring financial income | 75 | €115 | - | -€115 | |
| Financial charges | 65/66B | €2,622 | €3,805 | +€1,183 | +45.1% |
| Recurring financial charges | 65 | €2,622 | €3,805 | +€1,183 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €270,252 | €332,219 | +€61,967 | +22.9% |
| Income taxes | 67/77 | €78,995 | €69,339 | -€9,656 | -12.2% |
| Profit (loss) for the period | 9904 | €191,257 | €262,880 | +€71,623 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €191,257 | €262,880 | +€71,623 | +37.4% |
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 29 October 2026 via checked.be.