OPTIEK ILSE GERARD: what changed
What changed
OPTIEK ILSE GERARD
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€149,475
2024 · €124,963+€24,513
Equity
€840,101
2024 · €745,696+€94,405
Cash
€762,298
2024 · €712,867+€49,431
Balance sheet total
€1.0m
2024 · €917,340+€94,483
Largest movements
Assets
- Current investments +€63,000
up €63,000 (+146%), from €43,113 to €106,113
- Cash +€49,431
up €49,431 (+6.9%), from €712,867 to €762,298
mainly Net result for the year (+€149,475) and Depreciation (+€30,636)
- Tangible fixed assets -€30,636
down €30,636 (-54.9%), from €55,851 to €25,214
of which Other tangible fixed assets: -€23,551
Equity and liabilities
- Reserves +€94,405
up €94,405 (+13.0%), from €726,696 to €821,101
of which Distributable reserves: +€94,405
Income statement
- Gross operating margin +€27,862
up €27,862 (+13.4%), from €208,368 to €236,230
- Taxes +€12,352
up €12,352 (+23.6%), from €52,411 to €64,763
- Depreciation -€4,248
down €4,248 (-12.2%), from €34,885 to €30,636
- Financial income +€3,619
up €3,619 (+42.0%), from €8,627 to €12,246
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
€124,963
Gross operating margin
+€27,862
Depreciation
+€4,248
Other operating charges
+€1,332
Financial income
+€3,619
Financial charges
-€197
Taxes
-€12,352
Result 2025
€149,475
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
+€167,501
Investment
-€63,000
Financing
-€55,071
Cash 2024
€712,867
From operations (derived)
+€167,501
Net result for the year
+€149,475
Depreciation
+€30,636
Stocks and contracts
-€8,262
Receivables within one year
-€478
Deferred charges and accrued income
-€3,948
Trade debts
+€1,908
Tax, wage and social debts
+€5,045
Other debts
-€6,875
Investment (derived)
-€63,000
Current investments
-€63,000
Financing
-€55,071
Contributions, distributions and other
-€55,071
Cash 2025
€762,298
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €917,340 | €1,011,823 | +€94,483 | +10.3% |
| Fixed assets | 21/28 | €57,710 | €27,074 | -€30,636 | -53.1% |
| Tangible fixed assets | 22/27 | €55,851 | €25,214 | -€30,636 | -54.9% |
| Plant, machinery and equipment | 23 | €26,670 | €20,070 | -€6,600 | -24.7% |
| Furniture and vehicles | 24 | €721 | €235 | -€486 | -67.3% |
| Other tangible fixed assets | 26 | €28,459 | €4,908 | -€23,551 | -82.8% |
| Financial fixed assets | 28 | €1,859 | €1,859 | = | 0.0% |
| Current assets | 29/58 | €859,630 | €984,749 | +€125,120 | +14.6% |
| Stocks and contracts in progress | 3 | €101,227 | €109,489 | +€8,262 | +8.2% |
| Stocks | 30/36 | €101,227 | €109,489 | +€8,262 | +8.2% |
| Amounts receivable within one year | 40/41 | €1,107 | €1,586 | +€478 | +43.2% |
| Trade receivables | 40 | €1,107 | €1,586 | +€478 | +43.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €43,113 | €106,113 | +€63,000 | +146% |
| Cash at bank and in hand | 54/58 | €712,867 | €762,298 | +€49,431 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,316 | €5,264 | +€3,948 | +300% |
| Total equity and liabilities | 10/49 | €917,340 | €1,011,823 | +€94,483 | +10.3% |
| Equity | 10/15 | €745,696 | €840,101 | +€94,405 | +12.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €726,696 | €821,101 | +€94,405 | +13.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €726,696 | €821,101 | +€94,405 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,644 | €171,722 | +€78 | 0.0% |
| Amounts payable within one year | 42/48 | €171,644 | €171,722 | +€78 | 0.0% |
| Trade debts | 44 | €13,788 | €15,696 | +€1,908 | +13.8% |
| Suppliers | 440/4 | €13,788 | €15,696 | +€1,908 | +13.8% |
| Taxes, remuneration and social security | 45 | €30,962 | €36,007 | +€5,045 | +16.3% |
| Taxes | 450/3 | €30,962 | €36,007 | +€5,045 | +16.3% |
| Other amounts payable | 47/48 | €126,894 | €120,019 | -€6,875 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,885 | €30,636 | -€4,248 | -12.2% |
| Other operating charges | 640/8 | €3,037 | €1,704 | -€1,332 | -43.9% |
| Gross operating margin | 9900 | €208,368 | €236,230 | +€27,862 | +13.4% |
| Operating profit (loss) | 9901 | €170,447 | €203,889 | +€33,442 | +19.6% |
| Financial income | 75/76B | €8,627 | €12,246 | +€3,619 | +42.0% |
| Recurring financial income | 75 | €8,627 | €12,246 | +€3,619 | +42.0% |
| Financial charges | 65/66B | €1,700 | €1,896 | +€197 | +11.6% |
| Recurring financial charges | 65 | €1,700 | €1,896 | +€197 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €177,374 | €214,239 | +€36,865 | +20.8% |
| Income taxes | 67/77 | €52,411 | €64,763 | +€12,352 | +23.6% |
| Profit (loss) for the period | 9904 | €124,963 | €149,475 | +€24,513 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,963 | €149,475 | +€24,513 | +19.6% |
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 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.