OPTICAL SAINT-PIERRE: 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.
OPTICAL SAINT-PIERRE
Largest movements
- Receivables within one year +€16,746
up €16,746 (+53.1%), from €31,518 to €48,264
of which Other amounts receivable: +€8,421
- Stocks and contracts +€10,028
up €10,028 (+42.9%), from €23,387 to €33,416
- Intangible fixed assets -€3,500
down €3,500 (-25.0%), from €14,000 to €10,500
- Tax, wage and social debts +€17,595
up €17,595 (+31.8%), from €55,337 to €72,933
of which Taxes: +€14,447
- Profit (loss) carried forward +€13,183
up €13,183 (+8.8%), from €149,634 to €162,817
- Other debts -€5,495
down €5,495 (-21.6%), from €25,495 to €20,000
- Gross operating margin -€16,367
down €16,367 (-13.1%), from €124,496 to €108,130
- Depreciation -€7,591
down €7,591 (-46.5%), from €16,329 to €8,738
- Taxes -€4,437
down €4,437 (-22.8%), from €19,480 to €15,043
- Staff costs +€2,514
up €2,514 (+6.6%), from €38,378 to €40,891
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 | €284,739 | €307,819 | +€23,080 | +8.1% |
| Fixed assets | 21/28 | €26,300 | €21,414 | -€4,886 | -18.6% |
| Intangible fixed assets | 21 | €14,000 | €10,500 | -€3,500 | -25.0% |
| Tangible fixed assets | 22/27 | €9,700 | €8,314 | -€1,386 | -14.3% |
| Plant, machinery and equipment | 23 | €9,700 | €3,247 | -€6,453 | -66.5% |
| Furniture and vehicles | 24 | - | €5,067 | +€5,067 | |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €258,439 | €286,405 | +€27,966 | +10.8% |
| Stocks and contracts in progress | 3 | €23,387 | €33,416 | +€10,028 | +42.9% |
| Stocks | 30/36 | €23,387 | €33,416 | +€10,028 | +42.9% |
| Amounts receivable within one year | 40/41 | €31,518 | €48,264 | +€16,746 | +53.1% |
| Trade receivables | 40 | €31,518 | €39,843 | +€8,325 | +26.4% |
| Other amounts receivable | 41 | - | €8,421 | +€8,421 | |
| Cash at bank and in hand | 54/58 | €202,873 | €203,746 | +€873 | +0.4% |
| Deferred charges and accrued income | 490/1 | €660 | €979 | +€318 | +48.2% |
| Total equity and liabilities | 10/49 | €284,739 | €307,819 | +€23,080 | +8.1% |
| Equity | 10/15 | €187,144 | €200,327 | +€13,183 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,910 | €18,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,050 | €7,050 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,634 | €162,817 | +€13,183 | +8.8% |
| Amounts payable | 17/49 | €97,595 | €107,492 | +€9,897 | +10.1% |
| Amounts payable within one year | 42/48 | €97,595 | €107,492 | +€9,897 | +10.1% |
| Trade debts | 44 | €16,763 | €14,559 | -€2,204 | -13.1% |
| Suppliers | 440/4 | €16,763 | €14,559 | -€2,204 | -13.1% |
| Taxes, remuneration and social security | 45 | €55,337 | €72,933 | +€17,595 | +31.8% |
| Taxes | 450/3 | €45,363 | €59,810 | +€14,447 | +31.8% |
| Remuneration and social security | 454/9 | €9,974 | €13,123 | +€3,148 | +31.6% |
| Other amounts payable | 47/48 | €25,495 | €20,000 | -€5,495 | -21.6% |
| Remuneration, social security and pensions | 62 | €38,378 | €40,891 | +€2,514 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,329 | €8,738 | -€7,591 | -46.5% |
| Other operating charges | 640/8 | €735 | €381 | -€353 | -48.1% |
| Gross operating margin | 9900 | €124,496 | €108,130 | -€16,367 | -13.1% |
| Operating profit (loss) | 9901 | €69,055 | €58,119 | -€10,936 | -15.8% |
| Financial charges | 65/66B | €1,348 | €1,322 | -€26 | -2.0% |
| Recurring financial charges | 65 | €1,348 | €1,322 | -€26 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €67,707 | €56,797 | -€10,910 | -16.1% |
| Income taxes | 67/77 | €19,480 | €15,043 | -€4,437 | -22.8% |
| Profit (loss) for the period | 9904 | €48,227 | €41,755 | -€6,473 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,227 | €41,755 | -€6,473 | -13.4% |
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 20 October 2026 via checked.be.