OPTICIENS VANDERDONCKT: what changed
What changed
OPTICIENS VANDERDONCKT
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€6,376
2024 · -€3,964+€10,340
Equity
€23,652
2024 · €17,277+€6,376
Cash
-
2024 · €637-€637
Balance sheet total
€133,431
2024 · €138,154-€4,723
Largest movements
Assets
- Tangible fixed assets -€7,504
down €7,504 (-43.7%), from €17,157 to €9,653
- Stocks and contracts +€3,126
up €3,126 (+2.8%), from €111,145 to €114,271
Equity and liabilities
- Trade debts -€14,950
down €14,950 (-14.8%), from €101,160 to €86,210
- Short-term financial debts +€8,462
new in 2025: €8,462
- Profit (loss) carried forward +€6,376
up €6,376 (+3,372%), from €189 to €6,565
- Current portion of long-term debt -€4,818
down €4,818 (-74.6%), from €6,461 to €1,643
- Tax, wage and social debts +€3,181
up €3,181 (+31.9%), from €9,958 to €13,140
of which Remuneration and social security: +€2,490
Income statement
- Gross operating margin +€18,762
up €18,762 (+29.8%), from €62,984 to €81,746
- Staff costs +€5,720
up €5,720 (+10.2%), from €56,306 to €62,026
- Taxes +€4,373
up €4,373 (+4,195%), from €104 to €4,478
- Financial income +€1,615
up €1,615 (+435%), from €371 to €1,986
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3,964
Gross operating margin
+€18,762
Staff costs
-€5,720
Depreciation
+€259
Other operating charges
-€266
Financial income
+€1,615
Financial charges
+€62
Taxes
-€4,373
Result 2025
€6,376
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,638
Investment
€0
Financing
+€2,001
Cash 2024
€637
From operations (derived)
-€2,638
Net result for the year
+€6,376
Depreciation
+€7,504
Stocks and contracts
-€3,126
Receivables within one year
-€292
Trade debts
-€14,950
Tax, wage and social debts
+€3,181
Other debts
-€1,331
Financing
+€2,001
Debts after one year
-€1,643
Current portion of long-term debt
-€4,818
Short-term financial debts
+€8,462
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,154 | €133,431 | -€4,723 | -3.4% |
| Fixed assets | 21/28 | €17,206 | €9,703 | -€7,504 | -43.6% |
| Tangible fixed assets | 22/27 | €17,157 | €9,653 | -€7,504 | -43.7% |
| Furniture and vehicles | 24 | €17,157 | €9,653 | -€7,504 | -43.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €120,948 | €123,728 | +€2,780 | +2.3% |
| Stocks and contracts in progress | 3 | €111,145 | €114,271 | +€3,126 | +2.8% |
| Stocks | 30/36 | €111,145 | €114,271 | +€3,126 | +2.8% |
| Amounts receivable within one year | 40/41 | €9,166 | €9,457 | +€292 | +3.2% |
| Trade receivables | 40 | €4,904 | €6,369 | +€1,465 | +29.9% |
| Other amounts receivable | 41 | €4,261 | €3,088 | -€1,173 | -27.5% |
| Cash at bank and in hand | 54/58 | €637 | - | -€637 | |
| Total equity and liabilities | 10/49 | €138,154 | €133,431 | -€4,723 | -3.4% |
| Equity | 10/15 | €17,277 | €23,652 | +€6,376 | +36.9% |
| Contributions | 10/11 | €15,534 | €15,534 | = | 0.0% |
| Capital | 10 | €15,534 | - | -€15,534 | |
| Issued capital | 100 | €15,534 | - | -€15,534 | |
| Contributions outside capital | 11 | - | €15,534 | +€15,534 | |
| Other | 1109/19 | - | €15,534 | +€15,534 | |
| Reserves | 13 | €1,553 | €1,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,553 | €1,553 | = | 0.0% |
| Legal reserve | 130 | €1,553 | - | -€1,553 | |
| Reserves not available under the articles | 1311 | - | €1,553 | +€1,553 | |
| Profit (loss) carried forward | 14 | €189 | €6,565 | +€6,376 | +3,372% |
| Amounts payable | 17/49 | €120,877 | €109,779 | -€11,099 | -9.2% |
| Amounts payable after more than one year | 17 | €1,643 | - | -€1,643 | |
| Financial debts | 170/4 | €1,643 | - | -€1,643 | |
| Amounts payable within one year | 42/48 | €119,234 | €109,779 | -€9,456 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €6,461 | €1,643 | -€4,818 | -74.6% |
| Financial debts | 43 | - | €8,462 | +€8,462 | |
| Credit institutions | 430/8 | - | €8,462 | +€8,462 | |
| Trade debts | 44 | €101,160 | €86,210 | -€14,950 | -14.8% |
| Suppliers | 440/4 | €101,160 | €86,210 | -€14,950 | -14.8% |
| Taxes, remuneration and social security | 45 | €9,958 | €13,140 | +€3,181 | +31.9% |
| Taxes | 450/3 | €3,891 | €4,582 | +€691 | +17.8% |
| Remuneration and social security | 454/9 | €6,068 | €8,558 | +€2,490 | +41.0% |
| Other amounts payable | 47/48 | €1,655 | €324 | -€1,331 | -80.4% |
| Remuneration, social security and pensions | 62 | €56,306 | €62,026 | +€5,720 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,763 | €7,504 | -€259 | -3.3% |
| Other operating charges | 640/8 | €1,672 | €1,937 | +€266 | +15.9% |
| Gross operating margin | 9900 | €62,984 | €81,746 | +€18,762 | +29.8% |
| Operating profit (loss) | 9901 | -€2,757 | €10,279 | +€13,036 | |
| Financial income | 75/76B | €371 | €1,986 | +€1,615 | +435% |
| Recurring financial income | 75 | €371 | €1,986 | +€1,615 | +435% |
| Financial charges | 65/66B | €1,474 | €1,412 | -€62 | -4.2% |
| Recurring financial charges | 65 | €1,474 | €1,412 | -€62 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,860 | €10,853 | +€14,713 | |
| Income taxes | 67/77 | €104 | €4,478 | +€4,373 | +4,195% |
| Profit (loss) for the period | 9904 | -€3,964 | €6,376 | +€10,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,964 | €6,376 | +€10,340 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.