OPTICIEN LAURENT: 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 LAURENT
Largest movements
- Receivables within one year -€45,563
down €45,563 (-95.0%), from €47,961 to €2,399
of which Trade receivables: -€47,075
- Intangible fixed assets +€15,815
new in 2025: €15,815
- Tangible fixed assets +€5,462
up €5,462 (+48.5%), from €11,258 to €16,720
of which Plant, machinery and equipment: +€7,246
- Cash +€5,322
up €5,322 (+6.0%), from €88,586 to €93,908
mainly Receivables within one year (+€45,563) and Other debts (+€41,398)
- Trade debts -€48,430
down €48,430 (-44.5%), from €108,907 to €60,478
- Other debts +€41,398
up €41,398 (+115%), from €35,871 to €77,269
- Debts after one year -€31,218
down €31,218 (-21.5%), from €145,475 to €114,257
- Profit (loss) carried forward +€23,377
up €23,377 (+98.9%), from -€23,636 to -€259
- Current portion of long-term debt -€7,282
down €7,282 (-23.8%), from €30,591 to €23,309
- Gross operating margin +€17,113
up €17,113 (+21.5%), from €79,665 to €96,778
- Taxes +€9,013
up €9,013 (+180%), from €5,014 to €14,027
- Financial charges -€3,413
down €3,413 (-65.9%), from €5,176 to €1,763
- Financial income +€1,834
up €1,834 (+81.2%), from €2,258 to €4,093
- Depreciation +€983
up €983 (+40.0%), from €2,458 to €3,440
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 | €457,061 | €435,905 | -€21,157 | -4.6% |
| Fixed assets | 21/28 | €287,478 | €308,755 | +€21,276 | +7.4% |
| Intangible fixed assets | 21 | - | €15,815 | +€15,815 | |
| Tangible fixed assets | 22/27 | €11,258 | €16,720 | +€5,462 | +48.5% |
| Plant, machinery and equipment | 23 | €3,190 | €10,436 | +€7,246 | +227% |
| Furniture and vehicles | 24 | €8,068 | €6,284 | -€1,784 | -22.1% |
| Financial fixed assets | 28 | €276,220 | €276,220 | = | 0.0% |
| Current assets | 29/58 | €169,583 | €127,150 | -€42,433 | -25.0% |
| Stocks and contracts in progress | 3 | €31,698 | €28,305 | -€3,393 | -10.7% |
| Stocks | 30/36 | €31,698 | €28,305 | -€3,393 | -10.7% |
| Amounts receivable within one year | 40/41 | €47,961 | €2,399 | -€45,563 | -95.0% |
| Trade receivables | 40 | €47,961 | €887 | -€47,075 | -98.2% |
| Other amounts receivable | 41 | - | €1,512 | +€1,512 | |
| Cash at bank and in hand | 54/58 | €88,586 | €93,908 | +€5,322 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,338 | €2,539 | +€1,201 | +89.8% |
| Total equity and liabilities | 10/49 | €457,061 | €435,905 | -€21,157 | -4.6% |
| Equity | 10/15 | €104,824 | €128,201 | +€23,377 | +22.3% |
| Contributions | 10/11 | €126,600 | €126,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,636 | -€259 | +€23,377 | +98.9% |
| Amounts payable | 17/49 | €352,238 | €307,704 | -€44,533 | -12.6% |
| Amounts payable after more than one year | 17 | €145,475 | €114,257 | -€31,218 | -21.5% |
| Financial debts | 170/4 | €145,475 | €114,257 | -€31,218 | -21.5% |
| Amounts payable within one year | 42/48 | €206,763 | €193,447 | -€13,315 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €30,591 | €23,309 | -€7,282 | -23.8% |
| Trade debts | 44 | €108,907 | €60,478 | -€48,430 | -44.5% |
| Suppliers | 440/4 | €108,907 | €60,478 | -€48,430 | -44.5% |
| Taxes, remuneration and social security | 45 | €31,393 | €32,391 | +€998 | +3.2% |
| Taxes | 450/3 | €20,564 | €20,625 | +€61 | +0.3% |
| Remuneration and social security | 454/9 | €10,828 | €11,766 | +€938 | +8.7% |
| Other amounts payable | 47/48 | €35,871 | €77,269 | +€41,398 | +115% |
| Remuneration, social security and pensions | 62 | €57,770 | €57,185 | -€585 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,458 | €3,440 | +€983 | +40.0% |
| Other operating charges | 640/8 | €1,510 | €1,080 | -€431 | -28.5% |
| Gross operating margin | 9900 | €79,665 | €96,778 | +€17,113 | +21.5% |
| Operating profit (loss) | 9901 | €17,927 | €35,074 | +€17,147 | +95.6% |
| Financial income | 75/76B | €2,258 | €4,093 | +€1,834 | +81.2% |
| Recurring financial income | 75 | €2,258 | €4,093 | +€1,834 | +81.2% |
| Financial charges | 65/66B | €5,176 | €1,763 | -€3,413 | -65.9% |
| Recurring financial charges | 65 | €5,176 | €1,763 | -€3,413 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €15,009 | €37,404 | +€22,394 | +149% |
| Income taxes | 67/77 | €5,014 | €14,027 | +€9,013 | +180% |
| Profit (loss) for the period | 9904 | €9,996 | €23,377 | +€13,381 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €9,996 | €23,377 | +€13,381 | +134% |
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.