OPTICLUB: 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.
OPTICLUB
Largest movements
- Cash +€91,026
up €91,026 (+58.2%), from €156,475 to €247,502
mainly Net result for the year (+€137,842) and Depreciation (+€70,783)
- Tangible fixed assets -€81,773
down €81,773 (-33.4%), from €245,159 to €163,386
of which Furniture and vehicles: -€47,268
- Current investments +€46,901
up €46,901 (+18.8%), from €250,000 to €296,901
- Reserves +€108,599
up €108,599 (+22.6%), from €481,381 to €589,981
of which Distributable reserves: +€108,599
- Debts after one year -€28,134
down €28,134 (-36.3%), from €77,436 to €49,302
- Trade debts -€21,620
down €21,620 (-34.6%), from €62,508 to €40,887
- Tax, wage and social debts -€9,071
down €9,071 (-21.8%), from €41,536 to €32,465
of which Taxes: -€12,320
- Staff costs +€35,070
up €35,070 (+24.8%), from €141,178 to €176,248
- Gross operating margin +€26,378
up €26,378 (+6.3%), from €418,114 to €444,492
- Financial income +€9,870
up €9,870 (+723.2%), from €1,365 to €11,235
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 | €708,551 | €759,362 | +€50,811 | +7.2% |
| Fixed assets | 21/28 | €245,740 | €163,967 | -€81,773 | -33.3% |
| Tangible fixed assets | 22/27 | €245,159 | €163,386 | -€81,773 | -33.4% |
| Land and buildings | 22 | €34,954 | €33,288 | -€1,666 | -4.8% |
| Plant, machinery and equipment | 23 | €53,847 | €42,609 | -€11,238 | -20.9% |
| Furniture and vehicles | 24 | €91,558 | €44,290 | -€47,268 | -51.6% |
| Leasing and similar rights | 25 | €64,800 | €43,200 | -€21,600 | -33.3% |
| Financial fixed assets | 28 | €581 | €581 | = | 0.0% |
| Current assets | 29/58 | €462,811 | €595,395 | +€132,583 | +28.6% |
| Stocks and contracts in progress | 3 | €47,174 | €41,061 | -€6,113 | -13.0% |
| Stocks | 30/36 | €47,174 | €41,061 | -€6,113 | -13.0% |
| Amounts receivable within one year | 40/41 | €5,159 | €5,499 | +€340 | +6.6% |
| Other amounts receivable | 41 | €5,159 | €5,499 | +€340 | +6.6% |
| Current investments | 50/53 | €250,000 | €296,901 | +€46,901 | +18.8% |
| Cash at bank and in hand | 54/58 | €156,475 | €247,502 | +€91,026 | +58.2% |
| Deferred charges and accrued income | 490/1 | €4,003 | €4,432 | +€429 | +10.7% |
| Total equity and liabilities | 10/49 | €708,551 | €759,362 | +€50,811 | +7.2% |
| Equity | 10/15 | €499,973 | €608,573 | +€108,599 | +21.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €481,381 | €589,981 | +€108,599 | +22.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €479,522 | €588,122 | +€108,599 | +22.6% |
| Amounts payable | 17/49 | €208,578 | €150,789 | -€57,789 | -27.7% |
| Amounts payable after more than one year | 17 | €77,436 | €49,302 | -€28,134 | -36.3% |
| Financial debts | 170/4 | €77,436 | €49,302 | -€28,134 | -36.3% |
| Amounts payable within one year | 42/48 | €131,141 | €101,487 | -€29,655 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €27,098 | €28,134 | +€1,037 | +3.8% |
| Trade debts | 44 | €62,508 | €40,887 | -€21,620 | -34.6% |
| Suppliers | 440/4 | €62,508 | €40,887 | -€21,620 | -34.6% |
| Taxes, remuneration and social security | 45 | €41,536 | €32,465 | -€9,071 | -21.8% |
| Taxes | 450/3 | €24,567 | €12,248 | -€12,320 | -50.1% |
| Remuneration and social security | 454/9 | €16,969 | €20,218 | +€3,249 | +19.1% |
| Non-recurring operating income | 76A | - | €3,485 | +€3,485 | |
| Remuneration, social security and pensions | 62 | €141,178 | €176,248 | +€35,070 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,057 | €70,783 | -€3,275 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,231 | €2,358 | +€127 | +5.7% |
| Other operating charges | 640/8 | €2,697 | €2,516 | -€182 | -6.7% |
| Gross operating margin | 9900 | €418,114 | €444,492 | +€26,378 | +6.3% |
| Operating profit (loss) | 9901 | €197,950 | €192,588 | -€5,363 | -2.7% |
| Financial income | 75/76B | €1,365 | €11,235 | +€9,870 | +723.2% |
| Recurring financial income | 75 | €1,365 | €11,235 | +€9,870 | +723.2% |
| Financial charges | 65/66B | €4,876 | €3,843 | -€1,033 | -21.2% |
| Recurring financial charges | 65 | €4,876 | €3,843 | -€1,033 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €194,439 | €199,980 | +€5,541 | +2.8% |
| Income taxes | 67/77 | €59,041 | €62,137 | +€3,096 | +5.2% |
| Profit (loss) for the period | 9904 | €135,398 | €137,842 | +€2,445 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,398 | €137,842 | +€2,445 | +1.8% |
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 4 October 2026 via checked.be.