MHB 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.
MHB Optique
Largest movements
- Tangible fixed assets -€125,277
down €125,277 (-42.4%), from €295,766 to €170,490
of which Other tangible fixed assets: -€64,822
- Receivables within one year +€116,830
up €116,830 (+120%), from €97,629 to €214,460
of which Trade receivables: +€116,830
- Intangible fixed assets -€57,835
down €57,835 (-13.6%), from €425,371 to €367,536
- Stocks and contracts +€54,796
up €54,796 (+42.9%), from €127,742 to €182,538
- Cash +€31,046
up €31,046 (+48.1%), from €64,516 to €95,562
mainly Depreciation (+€183,112) and Trade debts (+€71,383)
- Trade debts +€71,383
up €71,383 (+39.9%), from €178,988 to €250,371
- Debts after one year -€57,665
down €57,665 (-29.5%), from €195,485 to €137,820
- Gross operating margin +€99,536
up €99,536 (+25.7%), from €387,247 to €486,783
- Staff costs +€36,907
up €36,907 (+13.9%), from €265,489 to €302,396
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 | €1,022,346 | €1,030,891 | +€8,545 | +0.8% |
| Fixed assets | 21/28 | €721,444 | €538,332 | -€183,112 | -25.4% |
| Intangible fixed assets | 21 | €425,371 | €367,536 | -€57,835 | -13.6% |
| Tangible fixed assets | 22/27 | €295,766 | €170,490 | -€125,277 | -42.4% |
| Furniture and vehicles | 24 | €118,455 | €66,260 | -€52,195 | -44.1% |
| Leasing and similar rights | 25 | €21,285 | €13,025 | -€8,260 | -38.8% |
| Other tangible fixed assets | 26 | €156,026 | €91,205 | -€64,822 | -41.5% |
| Financial fixed assets | 28 | €306 | €306 | = | 0.0% |
| Current assets | 29/58 | €300,903 | €492,559 | +€191,657 | +63.7% |
| Stocks and contracts in progress | 3 | €127,742 | €182,538 | +€54,796 | +42.9% |
| Stocks | 30/36 | €127,742 | €182,538 | +€54,796 | +42.9% |
| Amounts receivable within one year | 40/41 | €97,629 | €214,460 | +€116,830 | +120% |
| Trade receivables | 40 | €92,954 | €209,784 | +€116,830 | +126% |
| Other amounts receivable | 41 | €4,675 | €4,675 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,516 | €95,562 | +€31,046 | +48.1% |
| Deferred charges and accrued income | 490/1 | €11,016 | - | -€11,016 | |
| Total equity and liabilities | 10/49 | €1,022,346 | €1,030,891 | +€8,545 | +0.8% |
| Equity | 10/15 | -€379,864 | -€388,595 | -€8,731 | -2.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€504,864 | -€513,595 | -€8,731 | -1.7% |
| Amounts payable | 17/49 | €1,402,211 | €1,419,486 | +€17,276 | +1.2% |
| Amounts payable after more than one year | 17 | €195,485 | €137,820 | -€57,665 | -29.5% |
| Financial debts | 170/4 | €195,485 | €137,820 | -€57,665 | -29.5% |
| Amounts payable within one year | 42/48 | €1,206,726 | €1,281,667 | +€74,941 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €57,874 | €55,870 | -€2,004 | -3.5% |
| Trade debts | 44 | €178,988 | €250,371 | +€71,383 | +39.9% |
| Suppliers | 440/4 | €178,988 | €250,371 | +€71,383 | +39.9% |
| Taxes, remuneration and social security | 45 | €79,762 | €89,629 | +€9,867 | +12.4% |
| Taxes | 450/3 | €45,332 | €52,337 | +€7,005 | +15.5% |
| Remuneration and social security | 454/9 | €34,430 | €37,292 | +€2,861 | +8.3% |
| Other amounts payable | 47/48 | €890,102 | €885,797 | -€4,305 | -0.5% |
| Remuneration, social security and pensions | 62 | €265,489 | €302,396 | +€36,907 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €185,463 | €183,112 | -€2,351 | -1.3% |
| Other operating charges | 640/8 | €5,771 | €5,281 | -€490 | -8.5% |
| Gross operating margin | 9900 | €387,247 | €486,783 | +€99,536 | +25.7% |
| Operating profit (loss) | 9901 | -€69,476 | -€4,006 | +€65,469 | +94.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €5,000 | €4,724 | -€276 | -5.5% |
| Recurring financial charges | 65 | €5,000 | €4,724 | -€276 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€74,474 | -€8,731 | +€65,743 | +88.3% |
| Profit (loss) for the period | 9904 | -€74,474 | -€8,731 | +€65,743 | +88.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,474 | -€8,731 | +€65,743 | +88.3% |
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 13 October 2026 via checked.be.