LICHTENKNECKER OPTICS: what changed
What changed
LICHTENKNECKER OPTICS
NACE 26.700, Manufacture of computer, electronic and optical products
filed annual accounts (NBB)
Net result for the year
€48,242
2025 · €37,365+€10,877
Equity
€178,462
2025 · €130,221+€48,242
Cash
€23,270
2025 · €29,556-€6,285
Balance sheet total
€225,061
2025 · €152,704+€72,357
Largest movements
Assets
- Receivables within one year +€41,600
up €41,600 (+63.1%), from €65,912 to €107,512
of which Other amounts receivable: +€33,820
- Financial fixed assets +€30,000
up €30,000 (+2,222%), from €1,350 to €31,350
- Stocks and contracts +€9,446
up €9,446 (+23.3%), from €40,622 to €50,068
- Cash -€6,285
down €6,285 (-21.3%), from €29,556 to €23,270
mainly Receivables within one year (-€41,600) and Investment in fixed assets (net) (-€31,403)
- Tangible fixed assets -€2,466
down €2,466 (-16.2%), from €15,265 to €12,798
Equity and liabilities
- Profit (loss) carried forward +€48,242
up €48,242 (+12.9%), from -€372,965 to -€324,723
- Trade debts +€18,724
up €18,724 (+279%), from €6,715 to €25,439
- Other debts +€6,157
new in 2026: €6,157
Income statement
- Gross operating margin +€9,804
up €9,804 (+23.4%), from €41,817 to €51,621
- Financial income +€1,292
up €1,292 (+70.3%), from €1,838 to €3,130
Change in the result, 2025 to 2026
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 2025
€37,365
Gross operating margin
+€9,804
Depreciation
-€229
Other operating charges
-€116
Financial income
+€1,292
Financial charges
+€126
Result 2026
€48,242
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,118
Investment
-€31,403
Financing
€0
Cash 2025
€29,556
From operations (derived)
+€25,118
Net result for the year
+€48,242
Depreciation
+€3,870
Stocks and contracts
-€9,446
Receivables within one year
-€41,600
Smaller working-capital items
-€25
Trade debts
+€18,724
Other debts
+€6,157
Accrued charges and deferred income
-€803
Investment (derived)
-€31,403
Investment in fixed assets (net)
-€31,403
Cash 2026
€23,270
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,704 | €225,061 | +€72,357 | +47.4% |
| Fixed assets | 21/28 | €16,615 | €44,148 | +€27,534 | +166% |
| Tangible fixed assets | 22/27 | €15,265 | €12,798 | -€2,466 | -16.2% |
| Plant, machinery and equipment | 23 | €1,817 | €585 | -€1,231 | -67.8% |
| Furniture and vehicles | 24 | €6,164 | €6,011 | -€153 | -2.5% |
| Other tangible fixed assets | 26 | €7,284 | €6,202 | -€1,082 | -14.9% |
| Financial fixed assets | 28 | €1,350 | €31,350 | +€30,000 | +2,222% |
| Current assets | 29/58 | €136,090 | €180,913 | +€44,823 | +32.9% |
| Stocks and contracts in progress | 3 | €40,622 | €50,068 | +€9,446 | +23.3% |
| Stocks | 30/36 | €40,622 | €50,068 | +€9,446 | +23.3% |
| Amounts receivable within one year | 40/41 | €65,912 | €107,512 | +€41,600 | +63.1% |
| Trade receivables | 40 | €18,604 | €26,384 | +€7,780 | +41.8% |
| Other amounts receivable | 41 | €47,308 | €81,128 | +€33,820 | +71.5% |
| Cash at bank and in hand | 54/58 | €29,556 | €23,270 | -€6,285 | -21.3% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €152,704 | €225,061 | +€72,357 | +47.4% |
| Equity | 10/15 | €130,221 | €178,462 | +€48,242 | +37.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €3,185 | €3,185 | = | 0.0% |
| Distributable reserves | 133 | €3,185 | €3,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€372,965 | -€324,723 | +€48,242 | +12.9% |
| Amounts payable | 17/49 | €22,484 | €46,598 | +€24,115 | +107% |
| Amounts payable within one year | 42/48 | €21,584 | €46,502 | +€24,918 | +115% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,715 | €25,439 | +€18,724 | +279% |
| Suppliers | 440/4 | €6,715 | €25,439 | +€18,724 | +279% |
| Advances received on contracts in progress | 46 | €9,884 | €9,884 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,984 | €5,022 | +€37 | +0.8% |
| Taxes | 450/3 | €4,984 | €5,022 | +€37 | +0.8% |
| Other amounts payable | 47/48 | - | €6,157 | +€6,157 | |
| Accrued charges and deferred income | 492/3 | €900 | €97 | -€803 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,641 | €3,870 | +€229 | +6.3% |
| Other operating charges | 640/8 | €676 | €792 | +€116 | +17.2% |
| Gross operating margin | 9900 | €41,817 | €51,621 | +€9,804 | +23.4% |
| Operating profit (loss) | 9901 | €37,500 | €46,959 | +€9,459 | +25.2% |
| Financial income | 75/76B | €1,838 | €3,130 | +€1,292 | +70.3% |
| Recurring financial income | 75 | €1,838 | €3,130 | +€1,292 | +70.3% |
| Financial charges | 65/66B | €1,973 | €1,847 | -€126 | -6.4% |
| Recurring financial charges | 65 | €1,973 | €1,847 | -€126 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €37,365 | €48,242 | +€10,877 | +29.1% |
| Profit (loss) for the period | 9904 | €37,365 | €48,242 | +€10,877 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,365 | €48,242 | +€10,877 | +29.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.