Maison Lunettes: 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.
Maison Lunettes
Largest movements
- Cash +€69,683
up €69,683 (+67.7%), from €102,863 to €172,546
mainly Net result for the year (+€243,852) and Depreciation (+€67,413)
- Stocks and contracts +€18,759
up €18,759 (+13.3%), from €141,201 to €159,960
- Intangible fixed assets -€17,500
down €17,500 (-33.3%), from €52,500 to €35,000
- Reserves +€78,852
up €78,852 (+12.1%), from €652,518 to €731,369
- Trade debts -€66,665
down €66,665 (-32.7%), from €203,836 to €137,170
- Other debts +€41,156
up €41,156 (+29.4%), from €140,000 to €181,156
- Tax, wage and social debts +€11,628
up €11,628 (+29.5%), from €39,446 to €51,074
of which Taxes: +€8,031
- Gross operating margin +€188,042
up €188,042 (+47.7%), from €393,932 to €581,973
- Staff costs +€42,757
up €42,757 (+28.0%), from €152,637 to €195,395
- Taxes +€36,081
up €36,081 (+69.1%), from €52,232 to €88,313
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 | €1,054,399 | €1,119,369 | +€64,970 | +6.2% |
| Fixed assets | 21/28 | €282,414 | €254,059 | -€28,356 | -10.0% |
| Intangible fixed assets | 21 | €52,500 | €35,000 | -€17,500 | -33.3% |
| Tangible fixed assets | 22/27 | €225,414 | €214,559 | -€10,856 | -4.8% |
| Plant, machinery and equipment | 23 | €33,475 | €46,599 | +€13,124 | +39.2% |
| Furniture and vehicles | 24 | €13,864 | €20,774 | +€6,910 | +49.8% |
| Leasing and similar rights | 25 | €12,244 | €8,163 | -€4,081 | -33.3% |
| Other tangible fixed assets | 26 | €165,831 | €139,023 | -€26,808 | -16.2% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €771,985 | €865,311 | +€93,326 | +12.1% |
| Stocks and contracts in progress | 3 | €141,201 | €159,960 | +€18,759 | +13.3% |
| Stocks | 30/36 | €141,201 | €159,960 | +€18,759 | +13.3% |
| Amounts receivable within one year | 40/41 | €107,921 | €112,537 | +€4,616 | +4.3% |
| Trade receivables | 40 | €76,452 | €98,686 | +€22,234 | +29.1% |
| Other amounts receivable | 41 | €31,469 | €13,851 | -€17,618 | -56.0% |
| Current investments | 50/53 | €420,000 | €420,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,863 | €172,546 | +€69,683 | +67.7% |
| Deferred charges and accrued income | 490/1 | - | €268 | +€268 | |
| Total equity and liabilities | 10/49 | €1,054,399 | €1,119,369 | +€64,970 | +6.2% |
| Equity | 10/15 | €671,118 | €749,969 | +€78,852 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €652,518 | €731,369 | +€78,852 | +12.1% |
| Distributable reserves | 133 | €652,518 | €731,369 | +€78,852 | +12.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €383,281 | €369,400 | -€13,881 | -3.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €383,281 | €369,400 | -€13,881 | -3.6% |
| Trade debts | 44 | €203,836 | €137,170 | -€66,665 | -32.7% |
| Suppliers | 440/4 | €203,836 | €137,170 | -€66,665 | -32.7% |
| Taxes, remuneration and social security | 45 | €39,446 | €51,074 | +€11,628 | +29.5% |
| Taxes | 450/3 | €3,129 | €11,160 | +€8,031 | +257% |
| Remuneration and social security | 454/9 | €36,317 | €39,914 | +€3,597 | +9.9% |
| Other amounts payable | 47/48 | €140,000 | €181,156 | +€41,156 | +29.4% |
| Remuneration, social security and pensions | 62 | €152,637 | €195,395 | +€42,757 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,966 | €67,413 | +€3,447 | +5.4% |
| Other operating charges | 640/8 | €1,752 | €1,312 | -€439 | -25.1% |
| Gross operating margin | 9900 | €393,932 | €581,973 | +€188,042 | +47.7% |
| Operating profit (loss) | 9901 | €175,577 | €317,854 | +€142,277 | +81.0% |
| Financial income | 75/76B | €19,280 | €15,853 | -€3,427 | -17.8% |
| Recurring financial income | 75 | €19,280 | €15,853 | -€3,427 | -17.8% |
| Financial charges | 65/66B | €329 | €1,543 | +€1,214 | +369% |
| Recurring financial charges | 65 | €329 | €1,543 | +€1,214 | +369% |
| Profit (loss) for the period before taxes | 9903 | €194,528 | €332,165 | +€137,636 | +70.8% |
| Income taxes | 67/77 | €52,232 | €88,313 | +€36,081 | +69.1% |
| Profit (loss) for the period | 9904 | €142,296 | €243,852 | +€101,555 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,296 | €243,852 | +€101,555 | +71.4% |
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 22 October 2026 via checked.be.