OPTIEK DE FERM: what changed
What changed
OPTIEK DE FERM
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€521
2024 · €14,268-€13,747
Equity
€169,598
2024 · €169,077+€521
Cash
€21,574
2024 · €29,399-€7,826
Balance sheet total
€246,753
2024 · €237,651+€9,102
Largest movements
Assets
- Deferred charges and accrued income +€12,187
new in 2025: €12,187
- Cash -€7,826
down €7,826 (-26.6%), from €29,399 to €21,574
mainly Investment in fixed assets (net) (-€16,497) and Deferred charges and accrued income (-€12,187)
- Stocks and contracts +€5,840
up €5,840 (+3.6%), from €164,385 to €170,225
Equity and liabilities
- Short-term financial debts +€14,746
new in 2025: €14,746
- Trade debts +€6,768
up €6,768 (+57.7%), from €11,738 to €18,506
- Debts after one year -€6,061
no longer reported in 2025 (was €6,061)
- Tax, wage and social debts -€5,091
down €5,091 (-42.8%), from €11,899 to €6,808
of which Taxes: -€8,270
Income statement
- Gross operating margin -€9,924
down €9,924 (-15.2%), from €65,224 to €55,300
- Staff costs +€3,807
up €3,807 (+13.7%), from €27,842 to €31,649
- Financial charges -€1,860
down €1,860 (-44.4%), from €4,194 to €2,333
- Depreciation +€1,020
up €1,020 (+5.7%), from €17,812 to €18,832
- Financial income -€853
down €853 (-94.5%), from €903 to €50
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
€14,268
Gross operating margin
-€9,924
Staff costs
-€3,807
Depreciation
-€1,020
Other operating charges
-€3
Financial income
-€853
Financial charges
+€1,860
Result 2025
€521
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
+€1,678
Investment
-€16,497
Financing
+€6,993
Cash 2024
€29,399
From operations (derived)
+€1,678
Net result for the year
+€521
Depreciation
+€18,832
Stocks and contracts
-€5,840
Receivables within one year
-€1,237
Deferred charges and accrued income
-€12,187
Trade debts
+€6,768
Tax, wage and social debts
-€5,091
Other debts
-€89
Investment (derived)
-€16,497
Investment in fixed assets (net)
-€16,497
Financing
+€6,993
Debts after one year
-€6,061
Current portion of long-term debt
-€1,692
Short-term financial debts
+€14,746
Cash 2025
€21,574
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,651 | €246,753 | +€9,102 | +3.8% |
| Fixed assets | 21/28 | €43,867 | €41,531 | -€2,336 | -5.3% |
| Tangible fixed assets | 22/27 | €43,867 | €41,531 | -€2,336 | -5.3% |
| Plant, machinery and equipment | 23 | €41,141 | €37,118 | -€4,023 | -9.8% |
| Furniture and vehicles | 24 | €2,725 | €4,413 | +€1,688 | +61.9% |
| Current assets | 29/58 | €193,785 | €205,222 | +€11,438 | +5.9% |
| Stocks and contracts in progress | 3 | €164,385 | €170,225 | +€5,840 | +3.6% |
| Stocks | 30/36 | €164,385 | €170,225 | +€5,840 | +3.6% |
| Amounts receivable within one year | 40/41 | - | €1,237 | +€1,237 | |
| Other amounts receivable | 41 | - | €1,237 | +€1,237 | |
| Cash at bank and in hand | 54/58 | €29,399 | €21,574 | -€7,826 | -26.6% |
| Deferred charges and accrued income | 490/1 | - | €12,187 | +€12,187 | |
| Total equity and liabilities | 10/49 | €237,651 | €246,753 | +€9,102 | +3.8% |
| Equity | 10/15 | €169,077 | €169,598 | +€521 | +0.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Contributions outside capital | 11 | €24,789 | €24,789 | = | 0.0% |
| Other | 1109/19 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €25,450 | €25,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €22,971 | €22,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,837 | €119,359 | +€521 | +0.4% |
| Amounts payable | 17/49 | €68,574 | €77,155 | +€8,581 | +12.5% |
| Amounts payable after more than one year | 17 | €6,061 | - | -€6,061 | |
| Financial debts | 170/4 | €6,061 | - | -€6,061 | |
| Amounts payable within one year | 42/48 | €62,514 | €77,155 | +€14,641 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | €17,752 | €16,061 | -€1,692 | -9.5% |
| Financial debts | 43 | - | €14,746 | +€14,746 | |
| Other loans | 439 | - | €14,746 | +€14,746 | |
| Trade debts | 44 | €11,738 | €18,506 | +€6,768 | +57.7% |
| Suppliers | 440/4 | €11,738 | €18,506 | +€6,768 | +57.7% |
| Taxes, remuneration and social security | 45 | €11,899 | €6,808 | -€5,091 | -42.8% |
| Taxes | 450/3 | €8,270 | - | -€8,270 | |
| Remuneration and social security | 454/9 | €3,630 | €6,808 | +€3,178 | +87.6% |
| Other amounts payable | 47/48 | €21,124 | €21,035 | -€89 | -0.4% |
| Remuneration, social security and pensions | 62 | €27,842 | €31,649 | +€3,807 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,812 | €18,832 | +€1,020 | +5.7% |
| Other operating charges | 640/8 | €2,011 | €2,014 | +€3 | +0.1% |
| Gross operating margin | 9900 | €65,224 | €55,300 | -€9,924 | -15.2% |
| Operating profit (loss) | 9901 | €17,559 | €2,805 | -€14,754 | -84.0% |
| Financial income | 75/76B | €903 | €50 | -€853 | -94.5% |
| Recurring financial income | 75 | €903 | €50 | -€853 | -94.5% |
| Financial charges | 65/66B | €4,194 | €2,333 | -€1,860 | -44.4% |
| Recurring financial charges | 65 | €4,194 | €2,333 | -€1,860 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €14,268 | €521 | -€13,747 | -96.3% |
| Profit (loss) for the period | 9904 | €14,268 | €521 | -€13,747 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,268 | €521 | -€13,747 | -96.3% |
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 3 November 2026 via checked.be.