OPTIEK DOBBELAERE: what changed
What changed
OPTIEK DOBBELAERE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€69,548
2024 · €64,485+€5,063
Equity
€378,317
2024 · €338,769+€39,548
Cash
€64,288
2024 · €31,043+€33,245
Balance sheet total
€1.1m
2024 · €1.1m+€7,839
Largest movements
Assets
- Tangible fixed assets -€61,750
down €61,750 (-7.6%), from €809,248 to €747,499
of which Land and buildings: -€62,164
- Cash +€33,245
up €33,245 (+107%), from €31,043 to €64,288
mainly Depreciation (+€74,161) and Net result for the year (+€69,548)
- Receivables within one year +€22,122
up €22,122 (+160%), from €13,842 to €35,964
of which Trade receivables: +€26,891
Equity and liabilities
- Debts after one year -€63,162
down €63,162 (-14.2%), from €444,132 to €380,970
- Reserves +€39,548
up €39,548 (+12.0%), from €328,769 to €368,317
- Accrued charges and deferred income +€22,943
up €22,943 (+428%), from €5,361 to €28,304
- Tax, wage and social debts +€17,665
up €17,665 (+72.1%), from €24,492 to €42,157
of which Taxes: +€16,998
- Current portion of long-term debt -€14,949
down €14,949 (-19.1%), from €78,111 to €63,162
Income statement
- Gross operating margin +€25,622
up €25,622 (+10.5%), from €243,566 to €269,188
- Staff costs +€12,490
up €12,490 (+18.8%), from €66,445 to €78,935
- Taxes +€11,236
up €11,236 (+111%), from €10,155 to €21,391
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
€64,485
Gross operating margin
+€25,622
Staff costs
-€12,490
Depreciation
-€899
Other operating charges
+€894
Financial income
+€954
Financial charges
+€2,217
Taxes
-€11,236
Result 2025
€69,548
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
+€153,767
Investment
-€12,411
Financing
-€108,111
Cash 2024
€31,043
From operations (derived)
+€153,767
Net result for the year
+€69,548
Depreciation
+€74,161
Stocks and contracts
-€10,763
Receivables within one year
-€22,122
Deferred charges and accrued income
-€3,458
Trade debts
-€2,173
Tax, wage and social debts
+€17,665
Advances received
+€3,632
Other debts
+€4,334
Accrued charges and deferred income
+€22,943
Investment (derived)
-€12,411
Investment in fixed assets (net)
-€12,411
Financing
-€108,111
Debts after one year
-€63,162
Current portion of long-term debt
-€14,949
Contributions, distributions and other
-€30,000
Cash 2025
€64,288
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,105,793 | €1,113,632 | +€7,839 | +0.7% |
| Fixed assets | 21/28 | €809,248 | €747,499 | -€61,750 | -7.6% |
| Tangible fixed assets | 22/27 | €809,248 | €747,499 | -€61,750 | -7.6% |
| Land and buildings | 22 | €794,182 | €732,019 | -€62,164 | -7.8% |
| Plant, machinery and equipment | 23 | €10,721 | €8,686 | -€2,035 | -19.0% |
| Furniture and vehicles | 24 | €4,344 | €6,794 | +€2,449 | +56.4% |
| Current assets | 29/58 | €296,544 | €366,133 | +€69,589 | +23.5% |
| Stocks and contracts in progress | 3 | €251,660 | €262,423 | +€10,763 | +4.3% |
| Stocks | 30/36 | €251,660 | €262,423 | +€10,763 | +4.3% |
| Amounts receivable within one year | 40/41 | €13,842 | €35,964 | +€22,122 | +160% |
| Trade receivables | 40 | €8,672 | €35,563 | +€26,891 | +310% |
| Other amounts receivable | 41 | €5,170 | €401 | -€4,769 | -92.2% |
| Cash at bank and in hand | 54/58 | €31,043 | €64,288 | +€33,245 | +107% |
| Deferred charges and accrued income | 490/1 | - | €3,458 | +€3,458 | |
| Total equity and liabilities | 10/49 | €1,105,793 | €1,113,632 | +€7,839 | +0.7% |
| Equity | 10/15 | €338,769 | €378,317 | +€39,548 | +11.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €328,769 | €368,317 | +€39,548 | +12.0% |
| Distributable reserves | 133 | €328,769 | €368,317 | +€39,548 | +12.0% |
| Amounts payable | 17/49 | €767,024 | €735,315 | -€31,709 | -4.1% |
| Amounts payable after more than one year | 17 | €444,132 | €380,970 | -€63,162 | -14.2% |
| Financial debts | 170/4 | €444,132 | €380,970 | -€63,162 | -14.2% |
| Amounts payable within one year | 42/48 | €317,531 | €326,041 | +€8,509 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €78,111 | €63,162 | -€14,949 | -19.1% |
| Trade debts | 44 | €76,475 | €74,302 | -€2,173 | -2.8% |
| Suppliers | 440/4 | €76,475 | €74,302 | -€2,173 | -2.8% |
| Advances received on contracts in progress | 46 | - | €3,632 | +€3,632 | |
| Taxes, remuneration and social security | 45 | €24,492 | €42,157 | +€17,665 | +72.1% |
| Taxes | 450/3 | €18,403 | €35,401 | +€16,998 | +92.4% |
| Remuneration and social security | 454/9 | €6,089 | €6,756 | +€667 | +11.0% |
| Other amounts payable | 47/48 | €138,454 | €142,788 | +€4,334 | +3.1% |
| Accrued charges and deferred income | 492/3 | €5,361 | €28,304 | +€22,943 | +428% |
| Non-recurring operating income | 76A | €250 | - | -€250 | |
| Remuneration, social security and pensions | 62 | €66,445 | €78,935 | +€12,490 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,261 | €74,161 | +€899 | +1.2% |
| Other operating charges | 640/8 | €5,280 | €4,385 | -€894 | -16.9% |
| Gross operating margin | 9900 | €243,566 | €269,188 | +€25,622 | +10.5% |
| Operating profit (loss) | 9901 | €98,580 | €111,707 | +€13,127 | +13.3% |
| Financial income | 75/76B | €244 | €1,197 | +€954 | +391% |
| Recurring financial income | 75 | €244 | €1,197 | +€954 | +391% |
| Financial charges | 65/66B | €24,183 | €21,965 | -€2,217 | -9.2% |
| Recurring financial charges | 65 | €24,183 | €21,965 | -€2,217 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €74,641 | €90,939 | +€16,298 | +21.8% |
| Income taxes | 67/77 | €10,155 | €21,391 | +€11,236 | +111% |
| Profit (loss) for the period | 9904 | €64,485 | €69,548 | +€5,063 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,485 | €69,548 | +€5,063 | +7.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 6 November 2026 via checked.be.