LES OPTICIENS THOMEE: 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 THOMEE
Largest movements
- Receivables within one year +€39,209
up €39,209 (+46.5%), from €84,393 to €123,602
of which Trade receivables: +€22,427
- Stocks and contracts +€17,615
up €17,615 (+65.2%), from €27,000 to €44,615
- Cash +€7,406
up €7,406 (+24.5%), from €30,287 to €37,693
mainly Net result for the year (+€32,266) and Trade debts (+€27,741)
- Tangible fixed assets +€2,714
up €2,714 (+19.3%), from €14,042 to €16,756
of which Plant, machinery and equipment: +€1,790
- Trade debts +€27,741
up €27,741 (+141%), from €19,613 to €47,354
- Reserves +€27,298
up €27,298 (+52.9%), from €51,597 to €78,895
of which Distributable reserves: +€27,298
- Tax, wage and social debts +€23,344
up €23,344 (+88.6%), from €26,358 to €49,702
of which Remuneration and social security: +€16,904
- Current portion of long-term debt -€10,694
down €10,694 (-46.9%), from €22,796 to €12,101
- Debts after one year -€6,181
no longer reported in 2025 (was €6,181)
- Gross operating margin +€13,961
up €13,961 (+17.3%), from €80,743 to €94,704
- Taxes +€4,747
up €4,747 (+35.4%), from €13,422 to €18,169
- Staff costs +€4,297
up €4,297 (+12.6%), from €34,075 to €38,372
- Other operating charges -€2,717
down €2,717 (-43.5%), from €6,243 to €3,525
- Financial charges -€1,464
down €1,464 (-21.1%), from €6,941 to €5,477
of which Financial charges: -€1,628
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 | €169,321 | €235,452 | +€66,131 | +39.1% |
| Fixed assets | 21/28 | €14,042 | €16,756 | +€2,714 | +19.3% |
| Tangible fixed assets | 22/27 | €14,042 | €16,756 | +€2,714 | +19.3% |
| Land and buildings | 22 | €8,676 | €8,676 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,982 | €6,772 | +€1,790 | +35.9% |
| Other tangible fixed assets | 26 | €384 | €1,308 | +€924 | +241% |
| Current assets | 29/58 | €155,279 | €218,696 | +€63,417 | +40.8% |
| Stocks and contracts in progress | 3 | €27,000 | €44,615 | +€17,615 | +65.2% |
| Stocks | 30/36 | €27,000 | €44,615 | +€17,615 | +65.2% |
| Amounts receivable within one year | 40/41 | €84,393 | €123,602 | +€39,209 | +46.5% |
| Trade receivables | 40 | €16,434 | €38,861 | +€22,427 | +136% |
| Other amounts receivable | 41 | €67,958 | €84,741 | +€16,783 | +24.7% |
| Current investments | 50/53 | €11,802 | €11,802 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,287 | €37,693 | +€7,406 | +24.5% |
| Deferred charges and accrued income | 490/1 | €1,796 | €983 | -€814 | -45.3% |
| Total equity and liabilities | 10/49 | €169,321 | €235,452 | +€66,131 | +39.1% |
| Equity | 10/15 | €59,023 | €91,289 | +€32,266 | +54.7% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €51,597 | €78,895 | +€27,298 | +52.9% |
| Non-distributable reserves | 130/1 | €13,042 | €13,042 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €13,042 | +€11,802 | +952% |
| Own shares acquired | 1312 | €11,802 | - | -€11,802 | |
| Distributable reserves | 133 | €38,555 | €65,853 | +€27,298 | +70.8% |
| Profit (loss) carried forward | 14 | -€4,968 | - | +€4,968 | |
| Amounts payable | 17/49 | €110,297 | €144,163 | +€33,865 | +30.7% |
| Amounts payable after more than one year | 17 | €6,181 | - | -€6,181 | |
| Financial debts | 170/4 | €6,181 | - | -€6,181 | |
| Amounts payable within one year | 42/48 | €104,116 | €144,163 | +€40,047 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €22,796 | €12,101 | -€10,694 | -46.9% |
| Financial debts | 43 | €35,000 | €35,006 | +€6 | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,006 | +€6 | 0.0% |
| Trade debts | 44 | €19,613 | €47,354 | +€27,741 | +141% |
| Suppliers | 440/4 | €19,613 | €47,354 | +€27,741 | +141% |
| Taxes, remuneration and social security | 45 | €26,358 | €49,702 | +€23,344 | +88.6% |
| Taxes | 450/3 | €13,367 | €19,806 | +€6,439 | +48.2% |
| Remuneration and social security | 454/9 | €12,991 | €29,895 | +€16,904 | +130% |
| Other amounts payable | 47/48 | €349 | - | -€349 | |
| Remuneration, social security and pensions | 62 | €34,075 | €38,372 | +€4,297 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €1,165 | -€26 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €109 | - | -€109 | |
| Other operating charges | 640/8 | €6,243 | €3,525 | -€2,717 | -43.5% |
| Gross operating margin | 9900 | €80,743 | €94,704 | +€13,961 | +17.3% |
| Operating profit (loss) | 9901 | €39,125 | €51,641 | +€12,516 | +32.0% |
| Financial income | 75/76B | €3,686 | €4,272 | +€587 | +15.9% |
| Recurring financial income | 75 | €3,686 | €4,272 | +€587 | +15.9% |
| Financial charges | 65/66B | €6,941 | €5,477 | -€1,464 | -21.1% |
| Recurring financial charges | 65 | €6,786 | €5,159 | -€1,628 | -24.0% |
| Non-recurring financial charges | 66B | €155 | €319 | +€164 | +106% |
| Profit (loss) for the period before taxes | 9903 | €35,869 | €50,436 | +€14,567 | +40.6% |
| Income taxes | 67/77 | €13,422 | €18,169 | +€4,747 | +35.4% |
| Profit (loss) for the period | 9904 | €22,447 | €32,266 | +€9,819 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,447 | €32,266 | +€9,819 | +43.7% |
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 24 October 2026 via checked.be.