OPTICIENS BENOIT: what changed
Two fiscal 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.
OPTICIENS BENOIT
Largest movements
- Receivables within one year +€6,415
up €6,415 (+30.6%), from €20,983 to €27,398
- Cash +€3,744
up €3,744 (+22.7%), from €16,472 to €20,216
mainly Net result for the year (+€10,334) and Other debts (+€10,000)
- Stocks and contracts -€3,220
down €3,220 (-11.6%), from €27,690 to €24,470
- Other debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts -€5,551
down €5,551 (-45.7%), from €12,147 to €6,596
- Trade debts +€1,599
up €1,599 (+5.7%), from €28,064 to €29,663
- Gross operating margin +€13,621
up €13,621, from -€309 to €13,312
- Taxes -€4,408
down €4,408 (-88.7%), from €4,969 to €561
- Staff costs -€438
no longer reported in 2025 (was €438)
- Financial charges +€367
up €367 (+57.2%), from €641 to €1,008
of which Non-recurring financial charges: +€263
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.
Cash bridge derived
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 | €69,781 | €76,164 | +€6,382 | +9.1% |
| Fixed assets | 21/28 | €2,792 | €2,142 | -€651 | -23.3% |
| Tangible fixed assets | 22/27 | €2,767 | €2,117 | -€651 | -23.5% |
| Plant, machinery and equipment | 23 | €1,076 | €920 | -€156 | -14.5% |
| Furniture and vehicles | 24 | €1,692 | €1,197 | -€495 | -29.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €66,989 | €74,022 | +€7,033 | +10.5% |
| Stocks and contracts in progress | 3 | €27,690 | €24,470 | -€3,220 | -11.6% |
| Stocks | 30/36 | €27,690 | €24,470 | -€3,220 | -11.6% |
| Amounts receivable within one year | 40/41 | €20,983 | €27,398 | +€6,415 | +30.6% |
| Other amounts receivable | 41 | €20,983 | €27,398 | +€6,415 | +30.6% |
| Cash at bank and in hand | 54/58 | €16,472 | €20,216 | +€3,744 | +22.7% |
| Deferred charges and accrued income | 490/1 | €1,844 | €1,938 | +€94 | +5.1% |
| Total equity and liabilities | 10/49 | €69,781 | €76,164 | +€6,382 | +9.1% |
| Equity | 10/15 | €29,569 | €29,904 | +€334 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,369 | €23,704 | +€334 | +1.4% |
| Amounts payable | 17/49 | €40,212 | €46,260 | +€6,048 | +15.0% |
| Amounts payable within one year | 42/48 | €40,212 | €46,260 | +€6,048 | +15.0% |
| Trade debts | 44 | €28,064 | €29,663 | +€1,599 | +5.7% |
| Suppliers | 440/4 | €28,064 | €29,663 | +€1,599 | +5.7% |
| Taxes, remuneration and social security | 45 | €12,147 | €6,596 | -€5,551 | -45.7% |
| Taxes | 450/3 | €12,147 | €6,596 | -€5,551 | -45.7% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Non-recurring operating income | 76A | €806 | - | -€806 | |
| Remuneration, social security and pensions | 62 | €438 | - | -€438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €651 | = | 0.0% |
| Other operating charges | 640/8 | €741 | €758 | +€17 | +2.3% |
| Gross operating margin | 9900 | -€309 | €13,312 | +€13,621 | |
| Operating profit (loss) | 9901 | -€2,139 | €11,903 | +€14,042 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -98.4% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -98.4% |
| Financial charges | 65/66B | €641 | €1,008 | +€367 | +57.2% |
| Recurring financial charges | 65 | €425 | €529 | +€104 | +24.5% |
| Non-recurring financial charges | 66B | €216 | €479 | +€263 | +121.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,770 | €10,895 | +€13,665 | |
| Income taxes | 67/77 | €4,969 | €561 | -€4,408 | -88.7% |
| Profit (loss) for the period | 9904 | -€7,739 | €10,334 | +€18,073 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,739 | €10,334 | +€18,073 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.