OPS EYEWEAR 2.0: 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.
OPS EYEWEAR 2.0
Largest movements
- Receivables within one year +€26,427
up €26,427 (+120%), from €21,938 to €48,366
of which Trade receivables: +€26,489
- Cash +€10,983
up €10,983 (+89.8%), from €12,230 to €23,213
mainly Trade debts (+€17,930) and Net result for the year (+€15,760)
- Stocks and contracts -€10,512
down €10,512 (-7.7%), from €136,989 to €126,477
- Tangible fixed assets -€9,113
down €9,113 (-35.4%), from €25,719 to €16,606
of which Furniture and vehicles: -€7,962
- Deferred charges and accrued income +€6,021
up €6,021 (+124%), from €4,868 to €10,889
- Other debts -€21,179
down €21,179 (-13.0%), from €162,839 to €141,661
- Trade debts +€17,930
up €17,930 (+101%), from €17,757 to €35,688
- Reserves +€14,094
up €14,094 (+85.9%), from €16,406 to €30,500
- Debts after one year +€7,633
up €7,633 (+130%), from €5,874 to €13,506
- Current portion of long-term debt +€2,706
up €2,706 (+23.9%), from €11,337 to €14,043
- Gross operating margin -€22,228
down €22,228 (-17.6%), from €125,994 to €103,766
- Write-downs -€13,639
down €13,639 (-97.1%), from €14,052 to €413
- Other operating charges -€5,891
down €5,891 (-59.2%), from €9,958 to €4,066
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 | €246,528 | €265,364 | +€18,836 | +7.6% |
| Fixed assets | 21/28 | €70,502 | €56,419 | -€14,083 | -20.0% |
| Intangible fixed assets | 21 | €44,445 | €39,475 | -€4,970 | -11.2% |
| Tangible fixed assets | 22/27 | €25,719 | €16,606 | -€9,113 | -35.4% |
| Plant, machinery and equipment | 23 | €1,981 | €877 | -€1,105 | -55.8% |
| Furniture and vehicles | 24 | €23,473 | €15,510 | -€7,962 | -33.9% |
| Other tangible fixed assets | 26 | €265 | €219 | -€46 | -17.4% |
| Financial fixed assets | 28 | €338 | €338 | = | 0.0% |
| Current assets | 29/58 | €176,026 | €208,945 | +€32,919 | +18.7% |
| Stocks and contracts in progress | 3 | €136,989 | €126,477 | -€10,512 | -7.7% |
| Stocks | 30/36 | €136,989 | €126,477 | -€10,512 | -7.7% |
| Amounts receivable within one year | 40/41 | €21,938 | €48,366 | +€26,427 | +120% |
| Trade receivables | 40 | €21,877 | €48,366 | +€26,489 | +121% |
| Other amounts receivable | 41 | €62 | - | -€62 | |
| Cash at bank and in hand | 54/58 | €12,230 | €23,213 | +€10,983 | +89.8% |
| Deferred charges and accrued income | 490/1 | €4,868 | €10,889 | +€6,021 | +124% |
| Total equity and liabilities | 10/49 | €246,528 | €265,364 | +€18,836 | +7.6% |
| Equity | 10/15 | €23,906 | €38,000 | +€14,094 | +59.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €16,406 | €30,500 | +€14,094 | +85.9% |
| Distributable reserves | 133 | €16,406 | €30,500 | +€14,094 | +85.9% |
| Amounts payable | 17/49 | €222,622 | €227,364 | +€4,742 | +2.1% |
| Amounts payable after more than one year | 17 | €5,874 | €13,506 | +€7,633 | +130% |
| Financial debts | 170/4 | €5,874 | €13,506 | +€7,633 | +130% |
| Amounts payable within one year | 42/48 | €212,725 | €210,177 | -€2,548 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €11,337 | €14,043 | +€2,706 | +23.9% |
| Trade debts | 44 | €17,757 | €35,688 | +€17,930 | +101% |
| Suppliers | 440/4 | €17,757 | €35,688 | +€17,930 | +101% |
| Taxes, remuneration and social security | 45 | €20,792 | €18,786 | -€2,006 | -9.6% |
| Taxes | 450/3 | €5,922 | €10,868 | +€4,946 | +83.5% |
| Remuneration and social security | 454/9 | €14,870 | €7,918 | -€6,952 | -46.8% |
| Other amounts payable | 47/48 | €162,839 | €141,661 | -€21,179 | -13.0% |
| Accrued charges and deferred income | 492/3 | €4,023 | €3,680 | -€342 | -8.5% |
| Non-recurring operating income | 76A | €28,144 | - | -€28,144 | |
| Remuneration, social security and pensions | 62 | €67,060 | €66,131 | -€929 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,931 | €14,083 | +€1,152 | +8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,052 | €413 | -€13,639 | -97.1% |
| Other operating charges | 640/8 | €9,958 | €4,066 | -€5,891 | -59.2% |
| Non-recurring operating charges | 66A | €378 | - | -€378 | |
| Gross operating margin | 9900 | €125,994 | €103,766 | -€22,228 | -17.6% |
| Operating profit (loss) | 9901 | €21,616 | €19,072 | -€2,544 | -11.8% |
| Financial income | 75/76B | €4,090 | €5,291 | +€1,201 | +29.4% |
| Recurring financial income | 75 | €4,090 | €5,291 | +€1,201 | +29.4% |
| Financial charges | 65/66B | €2,418 | €2,832 | +€415 | +17.2% |
| Recurring financial charges | 65 | €2,418 | €2,832 | +€415 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €23,288 | €21,530 | -€1,757 | -7.5% |
| Income taxes | 67/77 | €5,163 | €5,771 | +€607 | +11.8% |
| Profit (loss) for the period | 9904 | €18,124 | €15,760 | -€2,364 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,124 | €15,760 | -€2,364 | -13.0% |
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.