OPTICIENS GERVY: 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.
OPTICIENS GERVY
Largest movements
- Cash -€26,699
down €26,699 (-19.2%), from €139,406 to €112,707
mainly Contributions, distributions and other (-€50,000) and Other debts (-€21,963)
- Tangible fixed assets -€13,235
down €13,235 (-22.4%), from €59,155 to €45,920
of which Furniture and vehicles: -€11,951
- Receivables within one year +€4,256
new in 2025: €4,256
- Profit (loss) carried forward -€49,055
down €49,055 (-44.8%), from €109,587 to €60,532
- Reserves +€38,000
up €38,000 (+205%), from €18,525 to €56,525
of which Distributable reserves: +€38,000
- Other debts -€21,963
no longer reported in 2025 (was €21,963)
- Debts after one year -€6,093
down €6,093 (-37.5%), from €16,260 to €10,166
- Gross operating margin +€39,844
up €39,844 (+114%), from €34,802 to €74,646
- Taxes +€10,223
up €10,223 (+200%), from €5,121 to €15,344
- Staff costs +€2,400
new in 2025: €2,400
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 | €219,463 | €183,285 | -€36,178 | -16.5% |
| Fixed assets | 21/28 | €59,405 | €46,170 | -€13,235 | -22.3% |
| Tangible fixed assets | 22/27 | €59,155 | €45,920 | -€13,235 | -22.4% |
| Plant, machinery and equipment | 23 | €11,681 | €10,397 | -€1,283 | -11.0% |
| Furniture and vehicles | 24 | €47,474 | €35,522 | -€11,951 | -25.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €160,058 | €137,115 | -€22,943 | -14.3% |
| Stocks and contracts in progress | 3 | €19,523 | €19,386 | -€138 | -0.7% |
| Stocks | 30/36 | €19,523 | €19,386 | -€138 | -0.7% |
| Amounts receivable within one year | 40/41 | - | €4,256 | +€4,256 | |
| Other amounts receivable | 41 | - | €4,256 | +€4,256 | |
| Cash at bank and in hand | 54/58 | €139,406 | €112,707 | -€26,699 | -19.2% |
| Deferred charges and accrued income | 490/1 | €1,129 | €767 | -€362 | -32.1% |
| Total equity and liabilities | 10/49 | €219,463 | €183,285 | -€36,178 | -16.5% |
| Equity | 10/15 | €148,111 | €137,056 | -€11,055 | -7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €18,525 | €56,525 | +€38,000 | +205% |
| Tax-exempt reserves | 132 | €5,525 | €5,525 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €51,000 | +€38,000 | +292% |
| Profit (loss) carried forward | 14 | €109,587 | €60,532 | -€49,055 | -44.8% |
| Amounts payable | 17/49 | €71,352 | €46,229 | -€25,123 | -35.2% |
| Amounts payable after more than one year | 17 | €16,260 | €10,166 | -€6,093 | -37.5% |
| Financial debts | 170/4 | €16,260 | €10,166 | -€6,093 | -37.5% |
| Amounts payable within one year | 42/48 | €55,092 | €35,563 | -€19,529 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €5,852 | €6,093 | +€242 | +4.1% |
| Trade debts | 44 | €5,988 | €7,239 | +€1,250 | +20.9% |
| Suppliers | 440/4 | €5,988 | €7,239 | +€1,250 | +20.9% |
| Taxes, remuneration and social security | 45 | €21,289 | €22,230 | +€942 | +4.4% |
| Taxes | 450/3 | €21,289 | €22,230 | +€942 | +4.4% |
| Other amounts payable | 47/48 | €21,963 | - | -€21,963 | |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | - | €2,400 | +€2,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,655 | €16,121 | -€534 | -3.2% |
| Other operating charges | 640/8 | €462 | €840 | +€378 | +81.9% |
| Gross operating margin | 9900 | €34,802 | €74,646 | +€39,844 | +114% |
| Operating profit (loss) | 9901 | €17,685 | €55,285 | +€37,600 | +213% |
| Financial income | 75/76B | €826 | €599 | -€226 | -27.4% |
| Recurring financial income | 75 | €826 | €599 | -€226 | -27.4% |
| Financial charges | 65/66B | €1,631 | €1,596 | -€35 | -2.2% |
| Recurring financial charges | 65 | €1,631 | €1,596 | -€35 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €16,879 | €54,289 | +€37,409 | +222% |
| Income taxes | 67/77 | €5,121 | €15,344 | +€10,223 | +200% |
| Profit (loss) for the period | 9904 | €11,758 | €38,945 | +€27,187 | +231% |
| Profit (loss) for the period to be appropriated | 9905 | €11,758 | €38,945 | +€27,187 | +231% |
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 26 October 2026 via checked.be.