OPTIC CENTER VERHAMME: 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.
OPTIC CENTER VERHAMME
Largest movements
- Cash -€41,866
down €41,866 (-31.9%), from €131,383 to €89,518
mainly Contributions, distributions and other (-€100,000) and Other debts (-€59,000)
- Stocks and contracts -€22,926
down €22,926 (-12.5%), from €184,012 to €161,086
- Tangible fixed assets -€12,062
down €12,062 (-2.8%), from €429,423 to €417,362
of which Land and buildings: -€10,615
- Other debts -€59,000
down €59,000 (-37.1%), from €159,000 to €100,000
- Debts after one year -€27,979
down €27,979 (-10.3%), from €271,072 to €243,093
- Gross operating margin -€72,519
down €72,519 (-28.1%), from €257,897 to €185,378
- Taxes -€3,496
down €3,496 (-50.1%), from €6,983 to €3,487
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 | €753,161 | €675,989 | -€77,173 | -10.2% |
| Fixed assets | 21/28 | €429,423 | €417,362 | -€12,062 | -2.8% |
| Tangible fixed assets | 22/27 | €429,423 | €417,362 | -€12,062 | -2.8% |
| Land and buildings | 22 | €415,735 | €405,120 | -€10,615 | -2.6% |
| Plant, machinery and equipment | 23 | €11,807 | €11,283 | -€524 | -4.4% |
| Furniture and vehicles | 24 | €1,881 | €959 | -€922 | -49.0% |
| Current assets | 29/58 | €323,738 | €258,627 | -€65,111 | -20.1% |
| Stocks and contracts in progress | 3 | €184,012 | €161,086 | -€22,926 | -12.5% |
| Stocks | 30/36 | €184,012 | €161,086 | -€22,926 | -12.5% |
| Amounts receivable within one year | 40/41 | €8,343 | €8,023 | -€319 | -3.8% |
| Trade receivables | 40 | €8,343 | €6,284 | -€2,059 | -24.7% |
| Other amounts receivable | 41 | €0 | €1,739 | +€1,739 | |
| Cash at bank and in hand | 54/58 | €131,383 | €89,518 | -€41,866 | -31.9% |
| Total equity and liabilities | 10/49 | €753,161 | €675,989 | -€77,173 | -10.2% |
| Equity | 10/15 | €268,713 | €276,437 | +€7,724 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €250,000 | €257,000 | +€7,000 | +2.8% |
| Distributable reserves | 133 | €250,000 | €257,000 | +€7,000 | +2.8% |
| Profit (loss) carried forward | 14 | €121 | €845 | +€724 | +597% |
| Amounts payable | 17/49 | €484,448 | €399,552 | -€84,896 | -17.5% |
| Amounts payable after more than one year | 17 | €271,072 | €243,093 | -€27,979 | -10.3% |
| Financial debts | 170/4 | €271,072 | €243,093 | -€27,979 | -10.3% |
| Amounts payable within one year | 42/48 | €213,376 | €156,459 | -€56,918 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €27,731 | €27,979 | +€248 | +0.9% |
| Trade debts | 44 | €17,410 | €13,524 | -€3,886 | -22.3% |
| Suppliers | 440/4 | €17,410 | €13,524 | -€3,886 | -22.3% |
| Advances received on contracts in progress | 46 | - | €829 | +€829 | |
| Taxes, remuneration and social security | 45 | €9,235 | €14,127 | +€4,892 | +53.0% |
| Taxes | 450/3 | €3,476 | €8,177 | +€4,701 | +135% |
| Remuneration and social security | 454/9 | €5,759 | €5,950 | +€191 | +3.3% |
| Other amounts payable | 47/48 | €159,000 | €100,000 | -€59,000 | -37.1% |
| Remuneration, social security and pensions | 62 | €54,195 | €54,968 | +€773 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,650 | €18,131 | +€481 | +2.7% |
| Other operating charges | 640/8 | €2,983 | €2,825 | -€158 | -5.3% |
| Gross operating margin | 9900 | €257,897 | €185,378 | -€72,519 | -28.1% |
| Operating profit (loss) | 9901 | €183,068 | €109,454 | -€73,614 | -40.2% |
| Financial income | 75/76B | €3,519 | €4,436 | +€917 | +26.1% |
| Recurring financial income | 75 | €3,519 | €4,436 | +€917 | +26.1% |
| Financial charges | 65/66B | €3,192 | €2,680 | -€513 | -16.1% |
| Recurring financial charges | 65 | €3,192 | €2,680 | -€513 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €183,395 | €111,211 | -€72,185 | -39.4% |
| Income taxes | 67/77 | €6,983 | €3,487 | -€3,496 | -50.1% |
| Profit (loss) for the period | 9904 | €176,413 | €107,724 | -€68,689 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €176,413 | €107,724 | -€68,689 | -38.9% |
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 31 October 2026 via checked.be.