OPTIEK DE DAGERAAD: 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.
What changed
OPTIEK DE DAGERAAD
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€77,424
2024 · €72,568+€4,856
Equity
€139,623
2024 · €162,199-€22,576
Cash
€52,219
2024 · €55,652-€3,433
Balance sheet total
€734,214
2024 · €669,908+€64,306
Largest movements
Assets
- Tangible fixed assets +€67,955
up €67,955 (+12.3%), from €554,105 to €622,060
of which Land and buildings: +€72,681
- Stocks and contracts +€9,041
up €9,041 (+18.3%), from €49,406 to €58,447
Equity and liabilities
- Debts after one year +€38,196
up €38,196 (+9.0%), from €423,520 to €461,716
- Other debts +€37,595
up €37,595 (+165%), from €22,786 to €60,381
- Reserves -€22,576
down €22,576 (-15.4%), from €146,706 to €124,130
of which Distributable reserves: -€22,576
- Current portion of long-term debt +€7,598
up €7,598 (+28.6%), from €26,589 to €34,187
Income statement
- Financial charges -€4,387
down €4,387 (-16.8%), from €26,119 to €21,732
- Gross operating margin +€3,574
up €3,574 (+2.5%), from €144,813 to €148,387
- Depreciation +€2,387
up €2,387 (+12.1%), from €19,730 to €22,117
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.
Result 2024
€72,568
Gross operating margin
+€3,574
Depreciation
-€2,387
Other operating charges
+€328
Financial income
+€404
Financial charges
+€4,387
Taxes
-€1,449
Result 2025
€77,424
raises the resultlowers the result
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.
From operations
+€140,845
Investment
-€90,072
Financing
-€54,206
Cash 2024
€55,652
From operations (derived)
+€140,845
Net result for the year
+€77,424
Depreciation
+€22,117
Stocks and contracts
-€9,041
Receivables within one year
+€5,023
Deferred charges and accrued income
+€4,234
Trade debts
-€377
Tax, wage and social debts
+€6,547
Other debts
+€37,595
Accrued charges and deferred income
-€2,677
Investment (derived)
-€90,072
Investment in fixed assets (net)
-€90,072
Financing
-€54,206
Debts after one year
+€38,196
Current portion of long-term debt
+€7,598
Contributions, distributions and other
-€100,000
Cash 2025
€52,219
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €669,908 | €734,214 | +€64,306 | +9.6% |
| Fixed assets | 21/28 | €555,083 | €623,037 | +€67,955 | +12.2% |
| Tangible fixed assets | 22/27 | €554,105 | €622,060 | +€67,955 | +12.3% |
| Land and buildings | 22 | €530,132 | €602,813 | +€72,681 | +13.7% |
| Plant, machinery and equipment | 23 | €21,876 | €16,914 | -€4,962 | -22.7% |
| Furniture and vehicles | 24 | €2,097 | €2,333 | +€236 | +11.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €978 | €978 | = | 0.0% |
| Current assets | 29/58 | €114,826 | €111,177 | -€3,649 | -3.2% |
| Stocks and contracts in progress | 3 | €49,406 | €58,447 | +€9,041 | +18.3% |
| Stocks | 30/36 | €49,406 | €58,447 | +€9,041 | +18.3% |
| Amounts receivable within one year | 40/41 | €5,353 | €329 | -€5,023 | -93.8% |
| Trade receivables | 40 | €32 | €0 | -€32 | -100% |
| Other amounts receivable | 41 | €5,321 | €329 | -€4,991 | -93.8% |
| Cash at bank and in hand | 54/58 | €55,652 | €52,219 | -€3,433 | -6.2% |
| Deferred charges and accrued income | 490/1 | €4,415 | €181 | -€4,234 | -95.9% |
| Total equity and liabilities | 10/49 | €669,908 | €734,214 | +€64,306 | +9.6% |
| Equity | 10/15 | €162,199 | €139,623 | -€22,576 | -13.9% |
| Contributions | 10/11 | €15,493 | €15,493 | = | 0.0% |
| Reserves | 13 | €146,706 | €124,130 | -€22,576 | -15.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €146,706 | €124,130 | -€22,576 | -15.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €507,709 | €594,591 | +€86,883 | +17.1% |
| Amounts payable after more than one year | 17 | €423,520 | €461,716 | +€38,196 | +9.0% |
| Financial debts | 170/4 | €423,520 | €461,716 | +€38,196 | +9.0% |
| Amounts payable within one year | 42/48 | €81,512 | €132,875 | +€51,363 | +63.0% |
| Current portion of amounts payable after more than one year | 42 | €26,589 | €34,187 | +€7,598 | +28.6% |
| Financial debts | 43 | €10 | €10 | = | 0.0% |
| Credit institutions | 430/8 | €10 | €10 | = | 0.0% |
| Trade debts | 44 | €22,810 | €22,433 | -€377 | -1.7% |
| Suppliers | 440/4 | €22,810 | €22,433 | -€377 | -1.7% |
| Taxes, remuneration and social security | 45 | €9,317 | €15,864 | +€6,547 | +70.3% |
| Taxes | 450/3 | €4,540 | €11,547 | +€7,007 | +154% |
| Remuneration and social security | 454/9 | €4,777 | €4,317 | -€460 | -9.6% |
| Other amounts payable | 47/48 | €22,786 | €60,381 | +€37,595 | +165% |
| Accrued charges and deferred income | 492/3 | €2,677 | €0 | -€2,677 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,730 | €22,117 | +€2,387 | +12.1% |
| Other operating charges | 640/8 | €2,776 | €2,449 | -€328 | -11.8% |
| Gross operating margin | 9900 | €144,813 | €148,387 | +€3,574 | +2.5% |
| Operating profit (loss) | 9901 | €122,307 | €123,821 | +€1,514 | +1.2% |
| Financial income | 75/76B | €2,102 | €2,506 | +€404 | +19.2% |
| Recurring financial income | 75 | €2,102 | €2,506 | +€404 | +19.2% |
| Financial charges | 65/66B | €26,119 | €21,732 | -€4,387 | -16.8% |
| Recurring financial charges | 65 | €26,119 | €21,732 | -€4,387 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €98,290 | €104,594 | +€6,304 | +6.4% |
| Income taxes | 67/77 | €25,722 | €27,171 | +€1,449 | +5.6% |
| Profit (loss) for the period | 9904 | €72,568 | €77,424 | +€4,856 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,568 | €77,424 | +€4,856 | +6.7% |
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 30 October 2026 via checked.be.