LOBTICIENNE: what changed
What changed
LOBTICIENNE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€19,841
2024 · -€40,797+€60,638
Equity
-€956
2024 · -€20,797+€19,841
Cash
€13,846
2024 · €12,814+€1,032
Balance sheet total
€296,420
2024 · €322,360-€25,940
Largest movements
Assets
- Receivables within one year -€16,176
down €16,176 (-66.4%), from €24,360 to €8,183
- Tangible fixed assets -€13,483
down €13,483 (-6.9%), from €196,204 to €182,720
of which Plant, machinery and equipment: -€11,937
- Stocks and contracts +€5,080
up €5,080 (+6.9%), from €73,345 to €78,425
- Intangible fixed assets -€4,000
down €4,000 (-25.6%), from €15,638 to €11,638
Equity and liabilities
- Debts after one year -€26,652
down €26,652 (-13.7%), from €194,858 to €168,207
- Profit (loss) carried forward +€19,841
up €19,841 (+48.6%), from -€40,797 to -€20,956
- Other debts -€11,077
down €11,077 (-15.5%), from €71,393 to €60,317
- Trade debts -€8,407
down €8,407 (-19.9%), from €42,263 to €33,855
Income statement
- Gross operating margin +€60,011
up €60,011 (+2,892%), from €2,075 to €62,085
- Depreciation -€2,406
down €2,406 (-9.9%), from €24,389 to €21,983
- Staff costs +€2,142
up €2,142 (+500%), from €428 to €2,571
- Financial charges -€719
down €719 (-5.2%), from €13,734 to €13,015
Change in the result, 2024 to 2025
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 2024
-€40,797
Gross operating margin
+€60,011
Staff costs
-€2,142
Depreciation
+€2,406
Other operating charges
+€46
Financial income
-€468
Financial charges
+€719
Taxes
+€66
Result 2025
€19,841
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,446
Investment
-€4,710
Financing
-€26,704
Cash 2024
€12,814
From operations (derived)
+€32,446
Net result for the year
+€19,841
Depreciation
+€21,983
Stocks and contracts
-€5,080
Receivables within one year
+€16,176
Deferred charges and accrued income
-€1,398
Trade debts
-€8,407
Tax, wage and social debts
+€207
Other debts
-€11,077
Accrued charges and deferred income
+€200
Investment (derived)
-€4,710
Investment in fixed assets (net)
-€4,710
Financing
-€26,704
Debts after one year
-€26,652
Current portion of long-term debt
-€52
Cash 2025
€13,846
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €322,360 | €296,420 | -€25,940 | -8.0% |
| Fixed assets | 21/28 | €211,842 | €194,569 | -€17,273 | -8.2% |
| Intangible fixed assets | 21 | €15,638 | €11,638 | -€4,000 | -25.6% |
| Tangible fixed assets | 22/27 | €196,204 | €182,720 | -€13,483 | -6.9% |
| Plant, machinery and equipment | 23 | €191,884 | €179,947 | -€11,937 | -6.2% |
| Furniture and vehicles | 24 | €4,319 | €2,773 | -€1,546 | -35.8% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €110,519 | €101,852 | -€8,667 | -7.8% |
| Stocks and contracts in progress | 3 | €73,345 | €78,425 | +€5,080 | +6.9% |
| Stocks | 30/36 | €73,345 | €78,425 | +€5,080 | +6.9% |
| Amounts receivable within one year | 40/41 | €24,360 | €8,183 | -€16,176 | -66.4% |
| Trade receivables | 40 | €24,360 | €8,183 | -€16,176 | -66.4% |
| Cash at bank and in hand | 54/58 | €12,814 | €13,846 | +€1,032 | +8.1% |
| Deferred charges and accrued income | 490/1 | - | €1,398 | +€1,398 | |
| Total equity and liabilities | 10/49 | €322,360 | €296,420 | -€25,940 | -8.0% |
| Equity | 10/15 | -€20,797 | -€956 | +€19,841 | +95.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,797 | -€20,956 | +€19,841 | +48.6% |
| Amounts payable | 17/49 | €343,157 | €297,376 | -€45,781 | -13.3% |
| Amounts payable after more than one year | 17 | €194,858 | €168,207 | -€26,652 | -13.7% |
| Financial debts | 170/4 | €194,858 | €168,207 | -€26,652 | -13.7% |
| Amounts payable within one year | 42/48 | €148,299 | €128,969 | -€19,330 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €29,391 | €29,339 | -€52 | -0.2% |
| Trade debts | 44 | €42,263 | €33,855 | -€8,407 | -19.9% |
| Suppliers | 440/4 | €42,263 | €33,855 | -€8,407 | -19.9% |
| Taxes, remuneration and social security | 45 | €5,251 | €5,458 | +€207 | +3.9% |
| Taxes | 450/3 | €5,251 | €5,458 | +€207 | +3.9% |
| Other amounts payable | 47/48 | €71,393 | €60,317 | -€11,077 | -15.5% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | €428 | €2,571 | +€2,142 | +500% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,389 | €21,983 | -€2,406 | -9.9% |
| Other operating charges | 640/8 | €5,181 | €5,134 | -€46 | -0.9% |
| Gross operating margin | 9900 | €2,075 | €62,085 | +€60,011 | +2,892% |
| Operating profit (loss) | 9901 | -€27,923 | €32,397 | +€60,320 | |
| Financial income | 75/76B | €1,069 | €601 | -€468 | -43.8% |
| Recurring financial income | 75 | €1,069 | €601 | -€468 | -43.8% |
| Financial charges | 65/66B | €13,734 | €13,015 | -€719 | -5.2% |
| Recurring financial charges | 65 | €13,734 | €13,015 | -€719 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,588 | €19,984 | +€60,571 | |
| Income taxes | 67/77 | €209 | €142 | -€66 | -31.8% |
| Profit (loss) for the period | 9904 | -€40,797 | €19,841 | +€60,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,797 | €19,841 | +€60,638 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.