OPTIEK DE LEENER: what changed
What changed
OPTIEK DE LEENER
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€58,451
2024 · €37,467+€20,983
Equity
€217,513
2024 · €201,679+€15,835
Cash
€200,073
2024 · €188,761+€11,312
Balance sheet total
€519,399
2024 · €355,776+€163,623
Largest movements
Assets
- Tangible fixed assets +€125,940
up €125,940 (+509%), from €24,757 to €150,697
- Receivables within one year +€35,576
up €35,576 (+804%), from €4,427 to €40,003
of which Other amounts receivable: +€38,031
- Cash +€11,312
up €11,312 (+6.0%), from €188,761 to €200,073
mainly Debts after one year (+€125,922) and Net result for the year (+€58,451)
- Stocks and contracts -€10,770
down €10,770 (-7.8%), from €137,310 to €126,541
Equity and liabilities
- Debts after one year +€125,922
new in 2025: €125,922
- Reserves +€15,835
up €15,835 (+8.6%), from €183,129 to €198,963
of which Distributable reserves: +€17,690
- Trade debts +€14,126
up €14,126 (+32.9%), from €42,994 to €57,120
- Current portion of long-term debt +€12,098
up €12,098 (+945%), from €1,280 to €13,378
- Other debts -€8,929
down €8,929 (-9.6%), from €92,987 to €84,058
Income statement
- Gross operating margin +€26,612
up €26,612 (+41.2%), from €64,580 to €91,192
- Depreciation +€5,059
up €5,059 (+95.5%), from €5,297 to €10,356
- Taxes +€4,481
up €4,481 (+26.7%), from €16,782 to €21,263
- Financial charges -€2,778
down €2,778 (-69.7%), from €3,984 to €1,206
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
€37,467
Gross operating margin
+€26,612
Staff costs
+€173
Depreciation
-€5,059
Other operating charges
+€242
Financial income
+€718
Financial charges
+€2,778
Taxes
-€4,481
Result 2025
€58,451
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
+€52,204
Investment
-€136,296
Financing
+€95,404
Cash 2024
€188,761
From operations (derived)
+€52,204
Net result for the year
+€58,451
Depreciation
+€10,356
Stocks and contracts
+€10,770
Receivables within one year
-€35,576
Deferred charges and accrued income
-€1,565
Trade debts
+€14,126
Tax, wage and social debts
+€3,581
Other debts
-€8,929
Accrued charges and deferred income
+€991
Investment (derived)
-€136,296
Investment in fixed assets (net)
-€136,296
Financing
+€95,404
Debts after one year
+€125,922
Current portion of long-term debt
+€12,098
Contributions, distributions and other
-€42,616
Cash 2025
€200,073
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,776 | €519,399 | +€163,623 | +46.0% |
| Fixed assets | 21/28 | €24,757 | €150,697 | +€125,940 | +509% |
| Tangible fixed assets | 22/27 | €24,757 | €150,697 | +€125,940 | +509% |
| Land and buildings | 22 | - | €3,260 | +€3,260 | |
| Plant, machinery and equipment | 23 | €5,205 | €47,958 | +€42,753 | +821% |
| Furniture and vehicles | 24 | €11,861 | €69,850 | +€57,989 | +489% |
| Other tangible fixed assets | 26 | €7,691 | €29,629 | +€21,938 | +285% |
| Current assets | 29/58 | €331,019 | €368,702 | +€37,683 | +11.4% |
| Stocks and contracts in progress | 3 | €137,310 | €126,541 | -€10,770 | -7.8% |
| Stocks | 30/36 | €137,310 | €126,541 | -€10,770 | -7.8% |
| Amounts receivable within one year | 40/41 | €4,427 | €40,003 | +€35,576 | +804% |
| Trade receivables | 40 | €4,232 | €1,777 | -€2,456 | -58.0% |
| Other amounts receivable | 41 | €195 | €38,226 | +€38,031 | +19,503% |
| Cash at bank and in hand | 54/58 | €188,761 | €200,073 | +€11,312 | +6.0% |
| Deferred charges and accrued income | 490/1 | €520 | €2,086 | +€1,565 | +301% |
| Total equity and liabilities | 10/49 | €355,776 | €519,399 | +€163,623 | +46.0% |
| Equity | 10/15 | €201,679 | €217,513 | +€15,835 | +7.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €183,129 | €198,963 | +€15,835 | +8.6% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100% |
| Distributable reserves | 133 | €181,274 | €198,963 | +€17,690 | +9.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €154,097 | €301,885 | +€147,788 | +95.9% |
| Amounts payable after more than one year | 17 | - | €125,922 | +€125,922 | |
| Financial debts | 170/4 | - | €125,922 | +€125,922 | |
| Amounts payable within one year | 42/48 | €154,097 | €174,973 | +€20,876 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €1,280 | €13,378 | +€12,098 | +945% |
| Trade debts | 44 | €42,994 | €57,120 | +€14,126 | +32.9% |
| Suppliers | 440/4 | €42,994 | €57,120 | +€14,126 | +32.9% |
| Taxes, remuneration and social security | 45 | €16,836 | €20,417 | +€3,581 | +21.3% |
| Taxes | 450/3 | €16,836 | €20,417 | +€3,581 | +21.3% |
| Other amounts payable | 47/48 | €92,987 | €84,058 | -€8,929 | -9.6% |
| Accrued charges and deferred income | 492/3 | - | €991 | +€991 | |
| Remuneration, social security and pensions | 62 | €173 | €0 | -€173 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,297 | €10,356 | +€5,059 | +95.5% |
| Other operating charges | 640/8 | €1,167 | €925 | -€242 | -20.8% |
| Gross operating margin | 9900 | €64,580 | €91,192 | +€26,612 | +41.2% |
| Operating profit (loss) | 9901 | €57,943 | €79,911 | +€21,968 | +37.9% |
| Financial income | 75/76B | €290 | €1,008 | +€718 | +247% |
| Recurring financial income | 75 | €290 | €1,008 | +€718 | +247% |
| Financial charges | 65/66B | €3,984 | €1,206 | -€2,778 | -69.7% |
| Recurring financial charges | 65 | €3,984 | €1,206 | -€2,778 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €54,249 | €79,714 | +€25,464 | +46.9% |
| Income taxes | 67/77 | €16,782 | €21,263 | +€4,481 | +26.7% |
| Profit (loss) for the period | 9904 | €37,467 | €58,451 | +€20,983 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,467 | €58,451 | +€20,983 | +56.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.