Opticien VANDIEST: 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 VANDIEST
Largest movements
- Cash +€22,081
up €22,081 (+74.5%), from €29,636 to €51,717
mainly Depreciation (+€21,756) and Net result for the year (+€19,777)
- Tangible fixed assets -€20,928
down €20,928 (-25.3%), from €82,657 to €61,729
of which Furniture and vehicles: -€13,337
- Deferred charges and accrued income +€3,390
up €3,390 (+80.3%), from €4,221 to €7,611
- Stocks and contracts -€2,839
down €2,839 (-5.6%), from €50,510 to €47,671
- Reserves +€3,500
up €3,500 (+1.6%), from €212,895 to €216,395
- Gross operating margin +€14,276
up €14,276 (+29.9%), from €47,705 to €61,981
- Taxes +€3,415
up €3,415 (+79.2%), from €4,311 to €7,726
- Depreciation +€2,450
up €2,450 (+12.7%), from €19,306 to €21,756
- Financial charges +€779
up €779 (+116%), from €672 to €1,451
- Financial income -€695
down €695 (-21.8%), from €3,185 to €2,490
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 | €272,215 | €275,020 | +€2,805 | +1.0% |
| Fixed assets | 21/28 | €82,749 | €62,997 | -€19,752 | -23.9% |
| Intangible fixed assets | 21 | - | €1,176 | +€1,176 | |
| Tangible fixed assets | 22/27 | €82,657 | €61,729 | -€20,928 | -25.3% |
| Plant, machinery and equipment | 23 | €29,570 | €22,140 | -€7,430 | -25.1% |
| Furniture and vehicles | 24 | €52,812 | €39,475 | -€13,337 | -25.3% |
| Other tangible fixed assets | 26 | €275 | €114 | -€161 | -58.5% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €189,466 | €212,023 | +€22,557 | +11.9% |
| Stocks and contracts in progress | 3 | €50,510 | €47,671 | -€2,839 | -5.6% |
| Stocks | 30/36 | €50,510 | €47,671 | -€2,839 | -5.6% |
| Amounts receivable within one year | 40/41 | €6,329 | €6,031 | -€298 | -4.7% |
| Trade receivables | 40 | €1,230 | €754 | -€476 | -38.7% |
| Other amounts receivable | 41 | €5,099 | €5,277 | +€178 | +3.5% |
| Current investments | 50/53 | €98,770 | €98,993 | +€223 | +0.2% |
| Cash at bank and in hand | 54/58 | €29,636 | €51,717 | +€22,081 | +74.5% |
| Deferred charges and accrued income | 490/1 | €4,221 | €7,611 | +€3,390 | +80.3% |
| Total equity and liabilities | 10/49 | €272,215 | €275,020 | +€2,805 | +1.0% |
| Equity | 10/15 | €246,117 | €249,894 | +€3,777 | +1.5% |
| Contributions | 10/11 | €18,815 | €18,815 | = | 0.0% |
| Reserves | 13 | €212,895 | €216,395 | +€3,500 | +1.6% |
| Distributable reserves | 133 | €212,895 | €216,395 | +€3,500 | +1.6% |
| Profit (loss) carried forward | 14 | €14,407 | €14,684 | +€277 | +1.9% |
| Amounts payable | 17/49 | €26,098 | €25,126 | -€972 | -3.7% |
| Amounts payable within one year | 42/48 | €26,098 | €25,126 | -€972 | -3.7% |
| Trade debts | 44 | €16,387 | €14,786 | -€1,601 | -9.8% |
| Suppliers | 440/4 | €16,387 | €14,786 | -€1,601 | -9.8% |
| Taxes, remuneration and social security | 45 | €9,711 | €9,540 | -€171 | -1.8% |
| Taxes | 450/3 | €9,711 | €9,540 | -€171 | -1.8% |
| Other amounts payable | 47/48 | - | €800 | +€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,306 | €21,756 | +€2,450 | +12.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,604 | €12,943 | -€661 | -4.9% |
| Other operating charges | 640/8 | €742 | €818 | +€76 | +10.2% |
| Gross operating margin | 9900 | €47,705 | €61,981 | +€14,276 | +29.9% |
| Operating profit (loss) | 9901 | €14,053 | €26,464 | +€12,411 | +88.3% |
| Financial income | 75/76B | €3,185 | €2,490 | -€695 | -21.8% |
| Recurring financial income | 75 | €3,185 | €2,490 | -€695 | -21.8% |
| Financial charges | 65/66B | €672 | €1,451 | +€779 | +116% |
| Recurring financial charges | 65 | €672 | €1,451 | +€779 | +116% |
| Profit (loss) for the period before taxes | 9903 | €16,566 | €27,503 | +€10,937 | +66.0% |
| Income taxes | 67/77 | €4,311 | €7,726 | +€3,415 | +79.2% |
| Profit (loss) for the period | 9904 | €12,255 | €19,777 | +€7,522 | +61.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,255 | €19,777 | +€7,522 | +61.4% |
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 29 October 2026 via checked.be.