LES OPTICIENS GRIFFE: 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.
What changed
LES OPTICIENS GRIFFE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€217,753
2024 · €28,337+€189,416
Equity
€1.2m
2024 · €944,587+€211,753
Cash
€469,994
2024 · €317,382+€152,612
Balance sheet total
€1.4m
2024 · €1.2m+€190,985
Largest movements
Assets
- Cash +€152,612
up €152,612 (+48.1%), from €317,382 to €469,994
mainly Net result for the year (+€217,753) and Depreciation (+€29,669)
- Current investments +€27,083
up €27,083 (+4.9%), from €547,330 to €574,413
Equity and liabilities
- Reserves +€215,000
up €215,000 (+25.3%), from €850,116 to €1.1m
of which Distributable reserves: +€215,000
Income statement
- Financial charges -€154,349
down €154,349 (-97.2%), from €158,733 to €4,384
- Turnover +€125,895
up €125,895 (+16.5%), from €763,764 to €889,658
- Gross operating margin +€80,042
up €80,042 (+22.4%), from €357,370 to €437,412
- Purchases and services +€46,852
up €46,852 (+11.5%), from €406,394 to €453,246
- Taxes +€42,298
up €42,298 (+66.6%), from €63,527 to €105,825
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.
Result 2024
€28,337
Gross operating margin
+€80,042
Staff costs
-€5,748
Depreciation
-€9,296
Provisions
+€456
Other operating charges
-€2,194
Financial income
+€14,104
Financial charges
+€154,349
Taxes
-€42,298
Result 2025
€217,753
raises the resultlowers the result
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.
From operations
+€224,799
Investment
-€66,187
Financing
-€6,000
Cash 2024
€317,382
From operations (derived)
+€224,799
Net result for the year
+€217,753
Depreciation
+€29,669
Stocks and contracts
-€1,695
Receivables within one year
-€4,751
Deferred charges and accrued income
+€4,591
Provisions
+€2,118
Trade debts
-€9,993
Tax, wage and social debts
-€1,723
Other debts
-€11,170
Investment (derived)
-€66,187
Investment in fixed assets (net)
-€39,104
Current investments
-€27,083
Financing
-€6,000
Contributions, distributions and other
-€6,000
Cash 2025
€469,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,182,707 | €1,373,692 | +€190,985 | +16.1% |
| Fixed assets | 21/28 | €175,270 | €184,705 | +€9,435 | +5.4% |
| Tangible fixed assets | 22/27 | €175,220 | €184,655 | +€9,435 | +5.4% |
| Land and buildings | 22 | €96,533 | €91,382 | -€5,152 | -5.3% |
| Furniture and vehicles | 24 | €58,960 | €67,929 | +€8,969 | +15.2% |
| Other tangible fixed assets | 26 | €19,726 | €25,345 | +€5,618 | +28.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €1,007,437 | €1,188,987 | +€181,550 | +18.0% |
| Stocks and contracts in progress | 3 | €114,304 | €115,999 | +€1,695 | +1.5% |
| Stocks | 30/36 | €114,304 | €115,999 | +€1,695 | +1.5% |
| Amounts receivable within one year | 40/41 | €22,023 | €26,774 | +€4,751 | +21.6% |
| Trade receivables | 40 | €8,768 | €6,374 | -€2,394 | -27.3% |
| Other amounts receivable | 41 | €13,255 | €20,400 | +€7,145 | +53.9% |
| Current investments | 50/53 | €547,330 | €574,413 | +€27,083 | +4.9% |
| Cash at bank and in hand | 54/58 | €317,382 | €469,994 | +€152,612 | +48.1% |
| Deferred charges and accrued income | 490/1 | €6,398 | €1,807 | -€4,591 | -71.8% |
| Total equity and liabilities | 10/49 | €1,182,707 | €1,373,692 | +€190,985 | +16.1% |
| Equity | 10/15 | €944,587 | €1,156,340 | +€211,753 | +22.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €850,116 | €1,065,116 | +€215,000 | +25.3% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €144,440 | €144,440 | = | 0.0% |
| Distributable reserves | 133 | €697,000 | €912,000 | +€215,000 | +30.8% |
| Profit (loss) carried forward | 14 | €32,971 | €29,724 | -€3,247 | -9.8% |
| Provisions and deferred taxes | 16 | €7,800 | €9,918 | +€2,118 | +27.2% |
| Provisions for liabilities and charges | 160/5 | €7,800 | €9,918 | +€2,118 | +27.2% |
| Other liabilities and charges | 164/5 | €7,800 | €9,918 | +€2,118 | +27.2% |
| Amounts payable | 17/49 | €230,320 | €207,434 | -€22,886 | -9.9% |
| Amounts payable within one year | 42/48 | €230,320 | €207,434 | -€22,886 | -9.9% |
| Trade debts | 44 | €35,930 | €25,937 | -€9,993 | -27.8% |
| Suppliers | 440/4 | €35,930 | €25,937 | -€9,993 | -27.8% |
| Taxes, remuneration and social security | 45 | €50,524 | €48,801 | -€1,723 | -3.4% |
| Taxes | 450/3 | €36,665 | €30,884 | -€5,781 | -15.8% |
| Remuneration and social security | 454/9 | €13,859 | €17,917 | +€4,058 | +29.3% |
| Other amounts payable | 47/48 | €143,866 | €132,696 | -€11,170 | -7.8% |
| Turnover | 70 | €763,764 | €889,658 | +€125,895 | +16.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €406,394 | €453,246 | +€46,852 | +11.5% |
| Remuneration, social security and pensions | 62 | €104,975 | €110,723 | +€5,748 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,373 | €29,669 | +€9,296 | +45.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,574 | €2,118 | -€456 | -17.7% |
| Other operating charges | 640/8 | €4,497 | €6,691 | +€2,194 | +48.8% |
| Gross operating margin | 9900 | €357,370 | €437,412 | +€80,042 | +22.4% |
| Operating profit (loss) | 9901 | €224,951 | €288,211 | +€63,260 | +28.1% |
| Financial income | 75/76B | €25,647 | €39,751 | +€14,104 | +55.0% |
| Recurring financial income | 75 | €25,647 | €37,060 | +€11,413 | +44.5% |
| Non-recurring financial income | 76B | - | €2,691 | +€2,691 | |
| Financial charges | 65/66B | €158,733 | €4,384 | -€154,349 | -97.2% |
| Recurring financial charges | 65 | €158,733 | €4,384 | -€154,349 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €91,864 | €323,578 | +€231,714 | +252% |
| Income taxes | 67/77 | €63,527 | €105,825 | +€42,298 | +66.6% |
| Profit (loss) for the period | 9904 | €28,337 | €217,753 | +€189,416 | +668% |
| Profit (loss) for the period to be appropriated | 9905 | €28,337 | €217,753 | +€189,416 | +668% |
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 27 October 2026 via checked.be.