OPTIEK K. DEKEYSER: 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 K. DEKEYSER
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
€18,676
2024 · €20,469-€1,793
Equity
€245,909
2024 · €227,233+€18,676
Cash
€138,643
2024 · €137,747+€896
Balance sheet total
€310,083
2024 · €284,818+€25,265
Largest movements
Assets
- Current investments +€24,390
up €24,390 (+23.8%), from €102,438 to €126,828
Equity and liabilities
- Reserves +€18,676
up €18,676 (+10.9%), from €171,441 to €190,117
- Other debts +€3,453
up €3,453 (+7.4%), from €46,738 to €50,191
- Trade debts +€3,442
up €3,442 (+108%), from €3,175 to €6,617
Income statement
- Write-downs +€3,693
up €3,693, from -€1,363 to €2,330
- Financial income +€1,020
up €1,020 (+30.0%), from €3,398 to €4,418
- Financial charges -€779
down €779 (-8.2%), from €9,533 to €8,753
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
€20,469
Gross operating margin
+€291
Depreciation
+€105
Write-downs
-€3,693
Other operating charges
-€203
Financial income
+€1,020
Financial charges
+€779
Taxes
-€91
Result 2025
€18,676
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
+€26,314
Investment
-€25,419
Financing
€0
Cash 2024
€137,747
From operations (derived)
+€26,314
Net result for the year
+€18,676
Depreciation
+€1,619
Stocks and contracts
+€190
Receivables within one year
-€202
Deferred charges and accrued income
-€556
Trade debts
+€3,442
Tax, wage and social debts
-€250
Other debts
+€3,453
Accrued charges and deferred income
-€56
Investment (derived)
-€25,419
Investment in fixed assets (net)
-€1,029
Current investments
-€24,390
Cash 2025
€138,643
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,818 | €310,083 | +€25,265 | +8.9% |
| Fixed assets | 21/28 | €11,605 | €11,015 | -€590 | -5.1% |
| Tangible fixed assets | 22/27 | €10,721 | €10,132 | -€590 | -5.5% |
| Land and buildings | 22 | €5,445 | €4,787 | -€658 | -12.1% |
| Plant, machinery and equipment | 23 | €3,411 | €2,977 | -€434 | -12.7% |
| Furniture and vehicles | 24 | €1,865 | €2,368 | +€502 | +26.9% |
| Financial fixed assets | 28 | €884 | €884 | = | 0.0% |
| Current assets | 29/58 | €273,214 | €299,068 | +€25,854 | +9.5% |
| Stocks and contracts in progress | 3 | €26,219 | €26,029 | -€190 | -0.7% |
| Stocks | 30/36 | €26,219 | €26,029 | -€190 | -0.7% |
| Amounts receivable within one year | 40/41 | €3,285 | €3,487 | +€202 | +6.2% |
| Trade receivables | 40 | €1,123 | €510 | -€613 | -54.6% |
| Other amounts receivable | 41 | €2,162 | €2,977 | +€815 | +37.7% |
| Current investments | 50/53 | €102,438 | €126,828 | +€24,390 | +23.8% |
| Cash at bank and in hand | 54/58 | €137,747 | €138,643 | +€896 | +0.7% |
| Deferred charges and accrued income | 490/1 | €3,525 | €4,081 | +€556 | +15.8% |
| Total equity and liabilities | 10/49 | €284,818 | €310,083 | +€25,265 | +8.9% |
| Equity | 10/15 | €227,233 | €245,909 | +€18,676 | +8.2% |
| Contributions | 10/11 | €55,792 | €55,792 | = | 0.0% |
| Reserves | 13 | €171,441 | €190,117 | +€18,676 | +10.9% |
| Distributable reserves | 133 | €171,441 | €190,117 | +€18,676 | +10.9% |
| Amounts payable | 17/49 | €57,585 | €64,174 | +€6,589 | +11.4% |
| Amounts payable within one year | 42/48 | €57,505 | €64,150 | +€6,645 | +11.6% |
| Trade debts | 44 | €3,175 | €6,617 | +€3,442 | +108% |
| Suppliers | 440/4 | €3,175 | €6,617 | +€3,442 | +108% |
| Taxes, remuneration and social security | 45 | €7,592 | €7,342 | -€250 | -3.3% |
| Taxes | 450/3 | €7,592 | €7,342 | -€250 | -3.3% |
| Other amounts payable | 47/48 | €46,738 | €50,191 | +€3,453 | +7.4% |
| Accrued charges and deferred income | 492/3 | €81 | €24 | -€56 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €1,619 | -€105 | -6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,363 | €2,330 | +€3,693 | |
| Other operating charges | 640/8 | €2,091 | €2,294 | +€203 | +9.7% |
| Gross operating margin | 9900 | €36,897 | €37,188 | +€291 | +0.8% |
| Operating profit (loss) | 9901 | €34,447 | €30,946 | -€3,501 | -10.2% |
| Financial income | 75/76B | €3,398 | €4,418 | +€1,020 | +30.0% |
| Recurring financial income | 75 | €3,398 | €4,418 | +€1,020 | +30.0% |
| Financial charges | 65/66B | €9,533 | €8,753 | -€779 | -8.2% |
| Recurring financial charges | 65 | €9,533 | €8,753 | -€779 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €28,313 | €26,611 | -€1,702 | -6.0% |
| Income taxes | 67/77 | €7,844 | €7,935 | +€91 | +1.2% |
| Profit (loss) for the period | 9904 | €20,469 | €18,676 | -€1,793 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,469 | €18,676 | -€1,793 | -8.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.