LOUNETTES OPTIQUE: 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.
LOUNETTES OPTIQUE
Largest movements
- Cash -€21,284
down €21,284 (-25.5%), from €83,569 to €62,285
mainly Contributions, distributions and other (-€31,500) and Receivables within one year (-€10,182)
- Receivables within one year +€10,182
up €10,182 (+73.1%), from €13,921 to €24,104
of which Trade receivables: +€10,255
- Tangible fixed assets -€1,225
down €1,225 (-29.8%), from €4,115 to €2,889
- Reserves -€24,600
down €24,600 (-58.3%), from €42,190 to €17,590
- Other debts +€15,067
up €15,067 (+91.4%), from €16,487 to €31,553
- Trade debts -€3,227
down €3,227 (-16.2%), from €19,941 to €16,714
- Tax, wage and social debts +€1,340
up €1,340 (+7.4%), from €18,187 to €19,527
of which Taxes: +€4,855
- Staff costs +€10,478
up €10,478 (+17.9%), from €58,387 to €68,866
- Gross operating margin +€2,459
up €2,459 (+3.0%), from €81,909 to €84,369
- Taxes -€1,245
down €1,245 (-23.1%), from €5,386 to €4,141
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 | €103,174 | €91,612 | -€11,562 | -11.2% |
| Fixed assets | 21/28 | €4,152 | €2,926 | -€1,225 | -29.5% |
| Tangible fixed assets | 22/27 | €4,115 | €2,889 | -€1,225 | -29.8% |
| Furniture and vehicles | 24 | €4,115 | €2,889 | -€1,225 | -29.8% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €99,022 | €88,685 | -€10,337 | -10.4% |
| Amounts receivable within one year | 40/41 | €13,921 | €24,104 | +€10,182 | +73.1% |
| Trade receivables | 40 | €10,734 | €20,989 | +€10,255 | +95.5% |
| Other amounts receivable | 41 | €3,188 | €3,115 | -€73 | -2.3% |
| Cash at bank and in hand | 54/58 | €83,569 | €62,285 | -€21,284 | -25.5% |
| Deferred charges and accrued income | 490/1 | €1,532 | €2,297 | +€765 | +49.9% |
| Total equity and liabilities | 10/49 | €103,174 | €91,612 | -€11,562 | -11.2% |
| Equity | 10/15 | €48,390 | €23,817 | -€24,573 | -50.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,190 | €17,590 | -€24,600 | -58.3% |
| Distributable reserves | 133 | €42,190 | €17,590 | -€24,600 | -58.3% |
| Profit (loss) carried forward | 14 | - | €27 | +€27 | |
| Amounts payable | 17/49 | €54,784 | €67,794 | +€13,011 | +23.7% |
| Amounts payable within one year | 42/48 | €54,615 | €67,794 | +€13,180 | +24.1% |
| Trade debts | 44 | €19,941 | €16,714 | -€3,227 | -16.2% |
| Suppliers | 440/4 | €19,941 | €16,714 | -€3,227 | -16.2% |
| Taxes, remuneration and social security | 45 | €18,187 | €19,527 | +€1,340 | +7.4% |
| Taxes | 450/3 | €6,598 | €11,453 | +€4,855 | +73.6% |
| Remuneration and social security | 454/9 | €11,589 | €8,074 | -€3,516 | -30.3% |
| Other amounts payable | 47/48 | €16,487 | €31,553 | +€15,067 | +91.4% |
| Accrued charges and deferred income | 492/3 | €169 | - | -€169 | |
| Remuneration, social security and pensions | 62 | €58,387 | €68,866 | +€10,478 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,526 | €1,773 | +€247 | +16.2% |
| Other operating charges | 640/8 | €760 | €682 | -€78 | -10.3% |
| Gross operating margin | 9900 | €81,909 | €84,369 | +€2,459 | +3.0% |
| Operating profit (loss) | 9901 | €21,236 | €13,048 | -€8,188 | -38.6% |
| Financial income | 75/76B | €434 | €390 | -€44 | -10.1% |
| Recurring financial income | 75 | €434 | €390 | -€44 | -10.1% |
| Financial charges | 65/66B | €1,781 | €2,370 | +€589 | +33.1% |
| Recurring financial charges | 65 | €1,781 | €2,370 | +€589 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €19,888 | €11,068 | -€8,821 | -44.3% |
| Income taxes | 67/77 | €5,386 | €4,141 | -€1,245 | -23.1% |
| Profit (loss) for the period | 9904 | €14,503 | €6,927 | -€7,576 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,503 | €6,927 | -€7,576 | -52.2% |
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 20 October 2026 via checked.be.