LOOK OPTIC LG: 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.
LOOK OPTIC LG
Largest movements
- Stocks and contracts +€4,698
up €4,698 (+5.5%), from €84,756 to €89,454
- Deferred charges and accrued income +€3,940
up €3,940 (+252%), from €1,561 to €5,501
- Tangible fixed assets -€3,034
down €3,034 (-13.6%), from €22,289 to €19,255
of which Other tangible fixed assets: -€8,074
- Intangible fixed assets -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Trade debts -€55,808
down €55,808 (-43.2%), from €129,173 to €73,364
of which Suppliers: -€68,339
- Debts after one year +€54,537
up €54,537 (+104%), from €52,261 to €106,799
of which Trade debts: +€74,758
- Profit (loss) carried forward +€9,198
up €9,198 (+7.4%), from -€123,836 to -€114,639
- Current portion of long-term debt -€2,558
down €2,558 (-17.9%), from €14,278 to €11,721
- Turnover +€34,963
up €34,963 (+16.7%), from €208,896 to €243,859
- Gross operating margin +€17,097
up €17,097 (+51.4%), from €33,284 to €50,381
- Purchases and services +€16,281
up €16,281 (+8.9%), from €182,778 to €199,059
- Staff costs -€11,677
down €11,677 (-27.8%), from €41,948 to €30,270
- Write-downs -€11,602
down €11,602 (-7,286%), from -€159 to -€11,761
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 | €121,669 | €125,997 | +€4,328 | +3.6% |
| Fixed assets | 21/28 | €25,339 | €20,805 | -€4,534 | -17.9% |
| Intangible fixed assets | 21 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Tangible fixed assets | 22/27 | €22,289 | €19,255 | -€3,034 | -13.6% |
| Plant, machinery and equipment | 23 | €0 | €7,836 | +€7,836 | |
| Furniture and vehicles | 24 | €3,196 | €2,929 | -€267 | -8.4% |
| Leasing and similar rights | 25 | €2,946 | €416 | -€2,530 | -85.9% |
| Other tangible fixed assets | 26 | €16,148 | €8,074 | -€8,074 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €96,330 | €105,192 | +€8,862 | +9.2% |
| Stocks and contracts in progress | 3 | €84,756 | €89,454 | +€4,698 | +5.5% |
| Stocks | 30/36 | €84,756 | €89,454 | +€4,698 | +5.5% |
| Amounts receivable within one year | 40/41 | €6,923 | €6,831 | -€92 | -1.3% |
| Trade receivables | 40 | €92 | €0 | -€92 | -100% |
| Other amounts receivable | 41 | €6,831 | €6,831 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,090 | €3,407 | +€317 | +10.3% |
| Deferred charges and accrued income | 490/1 | €1,561 | €5,501 | +€3,940 | +252% |
| Total equity and liabilities | 10/49 | €121,669 | €125,997 | +€4,328 | +3.6% |
| Equity | 10/15 | -€98,303 | -€89,106 | +€9,198 | +9.4% |
| Contributions | 10/11 | €24,294 | €24,294 | = | 0.0% |
| Reserves | 13 | €1,239 | €1,239 | = | 0.0% |
| Distributable reserves | 133 | €1,239 | €1,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,836 | -€114,639 | +€9,198 | +7.4% |
| Amounts payable | 17/49 | €219,972 | €215,103 | -€4,870 | -2.2% |
| Amounts payable after more than one year | 17 | €52,261 | €106,799 | +€54,537 | +104% |
| Financial debts | 170/4 | €12,591 | €871 | -€11,721 | -93.1% |
| Trade debts | 175 | - | €74,758 | +€74,758 | |
| Other amounts payable | 178/9 | €39,670 | €31,170 | -€8,500 | -21.4% |
| Amounts payable within one year | 42/48 | €167,711 | €108,304 | -€59,407 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €14,278 | €11,721 | -€2,558 | -17.9% |
| Trade debts | 44 | €129,173 | €73,364 | -€55,808 | -43.2% |
| Suppliers | 440/4 | €129,173 | €60,833 | -€68,339 | -52.9% |
| Bills of exchange payable | 441 | - | €12,531 | +€12,531 | |
| Taxes, remuneration and social security | 45 | €24,260 | €23,219 | -€1,041 | -4.3% |
| Taxes | 450/3 | €15,170 | €15,414 | +€244 | +1.6% |
| Remuneration and social security | 454/9 | €9,090 | €7,805 | -€1,285 | -14.1% |
| Turnover | 70 | €208,896 | €243,859 | +€34,963 | +16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €182,778 | €199,059 | +€16,281 | +8.9% |
| Remuneration, social security and pensions | 62 | €41,948 | €30,270 | -€11,677 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,534 | €14,336 | +€802 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€159 | -€11,761 | -€11,602 | -7,286% |
| Other operating charges | 640/8 | €657 | €1,287 | +€629 | +95.7% |
| Gross operating margin | 9900 | €33,284 | €50,381 | +€17,097 | +51.4% |
| Operating profit (loss) | 9901 | -€22,695 | €16,250 | +€38,945 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -98.5% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -98.5% |
| Financial charges | 65/66B | €6,995 | €6,618 | -€377 | -5.4% |
| Recurring financial charges | 65 | €6,995 | €6,618 | -€377 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,671 | €9,632 | +€39,303 | |
| Income taxes | 67/77 | €209 | €434 | +€226 | +108% |
| Profit (loss) for the period | 9904 | -€29,880 | €9,198 | +€39,077 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,880 | €9,198 | +€39,077 |
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 25 October 2026 via checked.be.