Opticien Capelle: 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.
Opticien Capelle
Largest movements
- Tangible fixed assets +€63,829
up €63,829 (+140%), from €45,583 to €109,413
of which Land and buildings: +€79,200
- Cash +€14,643
up €14,643 (+425%), from €3,448 to €18,092
mainly Other debts (+€73,797) and Debts after one year (+€52,396)
- Stocks and contracts +€12,648
up €12,648 (+22.5%), from €56,106 to €68,754
- Receivables within one year +€2,913
up €2,913 (+104%), from €2,791 to €5,704
of which Trade receivables: +€2,913
- Other debts +€73,797
up €73,797 (+1,744%), from €4,232 to €78,030
- Debts after one year +€52,396
new in 2025: €52,396
- Profit (loss) carried forward -€47,066
down €47,066 (-100%), from €47,066 to €0
- Tax, wage and social debts +€12,853
up €12,853 (+69.5%), from €18,495 to €31,348
of which Taxes: +€12,853
- Short-term financial debts +€8,370
up €8,370, from €0 to €8,370
of which Other loans: +€8,370
- Gross operating margin +€29,486
up €29,486 (+55.8%), from €52,880 to €82,365
- Taxes +€8,916
up €8,916 (+126%), from €7,087 to €16,003
- Depreciation +€7,840
up €7,840 (+60.4%), from €12,986 to €20,825
- Financial charges +€931
up €931 (+44.6%), from €2,086 to €3,016
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 | €108,468 | €203,803 | +€95,335 | +87.9% |
| Fixed assets | 21/28 | €45,583 | €109,633 | +€64,049 | +141% |
| Tangible fixed assets | 22/27 | €45,583 | €109,413 | +€63,829 | +140% |
| Land and buildings | 22 | €2,775 | €81,975 | +€79,200 | +2,854% |
| Plant, machinery and equipment | 23 | €25,369 | €15,865 | -€9,504 | -37.5% |
| Furniture and vehicles | 24 | €17,439 | €11,572 | -€5,867 | -33.6% |
| Financial fixed assets | 28 | - | €220 | +€220 | |
| Current assets | 29/58 | €62,885 | €94,170 | +€31,285 | +49.7% |
| Stocks and contracts in progress | 3 | €56,106 | €68,754 | +€12,648 | +22.5% |
| Stocks | 30/36 | €56,106 | €68,754 | +€12,648 | +22.5% |
| Amounts receivable within one year | 40/41 | €2,791 | €5,704 | +€2,913 | +104% |
| Trade receivables | 40 | €1,519 | €4,432 | +€2,913 | +192% |
| Other amounts receivable | 41 | €1,272 | €1,272 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,448 | €18,092 | +€14,643 | +425% |
| Deferred charges and accrued income | 490/1 | €540 | €1,621 | +€1,081 | +200% |
| Total equity and liabilities | 10/49 | €108,468 | €203,803 | +€95,335 | +87.9% |
| Equity | 10/15 | €50,066 | €3,000 | -€47,066 | -94.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,066 | €0 | -€47,066 | -100% |
| Amounts payable | 17/49 | €58,402 | €200,803 | +€142,401 | +244% |
| Amounts payable after more than one year | 17 | - | €52,396 | +€52,396 | |
| Financial debts | 170/4 | - | €52,396 | +€52,396 | |
| Amounts payable within one year | 42/48 | €58,402 | €148,407 | +€90,004 | +154% |
| Current portion of amounts payable after more than one year | 42 | €9,192 | €5,118 | -€4,074 | -44.3% |
| Financial debts | 43 | €0 | €8,370 | +€8,370 | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | - | €8,370 | +€8,370 | |
| Trade debts | 44 | €26,483 | €25,541 | -€942 | -3.6% |
| Suppliers | 440/4 | €26,483 | €25,541 | -€942 | -3.6% |
| Taxes, remuneration and social security | 45 | €18,495 | €31,348 | +€12,853 | +69.5% |
| Taxes | 450/3 | €16,796 | €29,649 | +€12,853 | +76.5% |
| Remuneration and social security | 454/9 | €1,699 | €1,699 | = | 0.0% |
| Other amounts payable | 47/48 | €4,232 | €78,030 | +€73,797 | +1,744% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,986 | €20,825 | +€7,840 | +60.4% |
| Other operating charges | 640/8 | €3,830 | €3,018 | -€812 | -21.2% |
| Gross operating margin | 9900 | €52,880 | €82,365 | +€29,486 | +55.8% |
| Operating profit (loss) | 9901 | €36,064 | €58,522 | +€22,458 | +62.3% |
| Financial income | 75/76B | €1,200 | €967 | -€233 | -19.4% |
| Recurring financial income | 75 | €1,200 | €967 | -€233 | -19.4% |
| Financial charges | 65/66B | €2,086 | €3,016 | +€931 | +44.6% |
| Recurring financial charges | 65 | €2,086 | €3,016 | +€931 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €35,178 | €56,472 | +€21,294 | +60.5% |
| Income taxes | 67/77 | €7,087 | €16,003 | +€8,916 | +126% |
| Profit (loss) for the period | 9904 | €28,091 | €40,469 | +€12,378 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,091 | €40,469 | +€12,378 | +44.1% |
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 18 October 2026 via checked.be.