OPTIEK FLAMEY: 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 FLAMEY
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
€33,698
2024 · €26,643+€7,054
Equity
€295,227
2024 · €261,530+€33,698
Cash
€11,828
2024 · €8,482+€3,346
Balance sheet total
€357,150
2024 · €340,252+€16,898
Largest movements
Assets
- Current investments +€35,215
up €35,215 (+85.4%), from €41,224 to €76,440
- Tangible fixed assets -€19,112
down €19,112 (-7.7%), from €248,114 to €229,002
Equity and liabilities
- Reserves +€33,698
up €33,698 (+13.5%), from €249,130 to €282,827
- Debts after one year -€13,184
down €13,184 (-66.5%), from €19,827 to €6,642
- Other debts -€4,474
down €4,474 (-21.4%), from €20,890 to €16,416
Income statement
- Gross operating margin +€10,067
up €10,067 (+15.6%), from €64,489 to €74,556
- Taxes +€3,115
up €3,115 (+20.3%), from €15,337 to €18,452
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
€26,643
Gross operating margin
+€10,067
Other operating charges
-€108
Financial income
+€269
Financial charges
-€58
Taxes
-€3,115
Result 2025
€33,698
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
+€51,613
Investment
-€35,215
Financing
-€13,051
Cash 2024
€8,482
From operations (derived)
+€51,613
Net result for the year
+€33,698
Depreciation
+€19,112
Stocks and contracts
+€1,203
Receivables within one year
+€1,211
Deferred charges and accrued income
+€138
Trade debts
+€672
Tax, wage and social debts
-€954
Other debts
-€4,474
Accrued charges and deferred income
+€1,008
Investment (derived)
-€35,215
Current investments
-€35,215
Financing
-€13,051
Debts after one year
-€13,184
Current portion of long-term debt
+€133
Cash 2025
€11,828
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,252 | €357,150 | +€16,898 | +5.0% |
| Fixed assets | 21/28 | €248,139 | €229,027 | -€19,112 | -7.7% |
| Tangible fixed assets | 22/27 | €248,114 | €229,002 | -€19,112 | -7.7% |
| Land and buildings | 22 | €206,168 | €200,277 | -€5,891 | -2.9% |
| Plant, machinery and equipment | 23 | €15,781 | €11,260 | -€4,521 | -28.6% |
| Furniture and vehicles | 24 | €15,222 | €7,828 | -€7,394 | -48.6% |
| Other tangible fixed assets | 26 | €10,943 | €9,636 | -€1,306 | -11.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €92,113 | €128,123 | +€36,010 | +39.1% |
| Stocks and contracts in progress | 3 | €36,018 | €34,815 | -€1,203 | -3.3% |
| Stocks | 30/36 | €36,018 | €34,815 | -€1,203 | -3.3% |
| Amounts receivable within one year | 40/41 | €5,352 | €4,142 | -€1,211 | -22.6% |
| Trade receivables | 40 | €5,352 | €2,501 | -€2,851 | -53.3% |
| Other amounts receivable | 41 | - | €1,640 | +€1,640 | |
| Current investments | 50/53 | €41,224 | €76,440 | +€35,215 | +85.4% |
| Cash at bank and in hand | 54/58 | €8,482 | €11,828 | +€3,346 | +39.4% |
| Deferred charges and accrued income | 490/1 | €1,037 | €899 | -€138 | -13.3% |
| Total equity and liabilities | 10/49 | €340,252 | €357,150 | +€16,898 | +5.0% |
| Equity | 10/15 | €261,530 | €295,227 | +€33,698 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €249,130 | €282,827 | +€33,698 | +13.5% |
| Distributable reserves | 133 | €249,130 | €282,827 | +€33,698 | +13.5% |
| Amounts payable | 17/49 | €78,722 | €61,923 | -€16,799 | -21.3% |
| Amounts payable after more than one year | 17 | €19,827 | €6,642 | -€13,184 | -66.5% |
| Financial debts | 170/4 | €19,827 | €6,642 | -€13,184 | -66.5% |
| Amounts payable within one year | 42/48 | €57,584 | €52,961 | -€4,623 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €13,051 | €13,184 | +€133 | +1.0% |
| Trade debts | 44 | €10,321 | €10,994 | +€672 | +6.5% |
| Suppliers | 440/4 | €10,321 | €10,994 | +€672 | +6.5% |
| Taxes, remuneration and social security | 45 | €13,321 | €12,367 | -€954 | -7.2% |
| Taxes | 450/3 | €11,357 | €10,389 | -€968 | -8.5% |
| Remuneration and social security | 454/9 | €1,965 | €1,979 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €20,890 | €16,416 | -€4,474 | -21.4% |
| Accrued charges and deferred income | 492/3 | €1,312 | €2,320 | +€1,008 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,112 | €19,112 | = | 0.0% |
| Other operating charges | 640/8 | €2,873 | €2,980 | +€108 | +3.7% |
| Gross operating margin | 9900 | €64,489 | €74,556 | +€10,067 | +15.6% |
| Operating profit (loss) | 9901 | €42,504 | €52,464 | +€9,959 | +23.4% |
| Financial income | 75/76B | €169 | €438 | +€269 | +159% |
| Recurring financial income | 75 | €169 | €438 | +€269 | +159% |
| Financial charges | 65/66B | €693 | €751 | +€58 | +8.4% |
| Recurring financial charges | 65 | €693 | €751 | +€58 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €41,980 | €52,150 | +€10,170 | +24.2% |
| Income taxes | 67/77 | €15,337 | €18,452 | +€3,115 | +20.3% |
| Profit (loss) for the period | 9904 | €26,643 | €33,698 | +€7,054 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,643 | €33,698 | +€7,054 | +26.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.