Optiek Louis: what changed
What changed
Optiek Louis
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€69,425
2024 · €29,265+€40,160
Equity
€412,927
2024 · €343,502+€69,425
Cash
€61,271
2024 · €65,992-€4,721
Balance sheet total
€1.1m
2024 · €829,596+€225,284
Largest movements
Assets
- Tangible fixed assets +€211,131
up €211,131 (+39.5%), from €534,838 to €745,969
of which Land and buildings: +€223,826
- Stocks and contracts +€22,188
up €22,188 (+10.9%), from €203,906 to €226,094
Equity and liabilities
- Debts after one year +€131,403
up €131,403 (+35.7%), from €368,496 to €499,899
- Reserves +€69,425
up €69,425 (+22.2%), from €313,022 to €382,447
of which Distributable reserves: +€69,425
- Current portion of long-term debt +€13,880
up €13,880 (+34.1%), from €40,717 to €54,597
- Tax, wage and social debts +€11,952
up €11,952 (+126%), from €9,491 to €21,443
of which Taxes: +€7,811
Income statement
- Gross operating margin +€132,139
up €132,139 (+92.3%), from €143,158 to €275,296
- Write-downs +€25,315
up €25,315, from €0 to €25,315
- Staff costs +€22,713
up €22,713 (+56.8%), from €39,988 to €62,701
- Financial charges +€16,318
up €16,318 (+152%), from €10,763 to €27,081
- Depreciation +€15,480
up €15,480 (+33.1%), from €46,732 to €62,212
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
€29,265
Gross operating margin
+€132,139
Staff costs
-€22,713
Depreciation
-€15,480
Write-downs
-€25,315
Other operating charges
-€2,272
Financial income
+€56
Financial charges
-€16,318
Taxes
-€9,937
Result 2025
€69,425
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
+€122,854
Investment
-€272,843
Financing
+€145,268
Cash 2024
€65,992
From operations (derived)
+€122,854
Net result for the year
+€69,425
Depreciation
+€62,212
Stocks and contracts
-€22,188
Receivables within one year
+€6,061
Deferred charges and accrued income
-€3,247
Trade debts
+€1,403
Tax, wage and social debts
+€11,952
Other debts
-€760
Accrued charges and deferred income
-€2,005
Investment (derived)
-€272,843
Investment in fixed assets (net)
-€272,843
Financing
+€145,268
Debts after one year
+€131,403
Current portion of long-term debt
+€13,880
Short-term financial debts
-€15
Cash 2025
€61,271
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €829,596 | €1,054,880 | +€225,284 | +27.2% |
| Fixed assets | 21/28 | €536,171 | €746,802 | +€210,631 | +39.3% |
| Intangible fixed assets | 21 | €1,333 | €833 | -€500 | -37.5% |
| Tangible fixed assets | 22/27 | €534,838 | €745,969 | +€211,131 | +39.5% |
| Land and buildings | 22 | €421,026 | €644,851 | +€223,826 | +53.2% |
| Plant, machinery and equipment | 23 | €34,942 | €39,438 | +€4,496 | +12.9% |
| Furniture and vehicles | 24 | €78,870 | €61,680 | -€17,190 | -21.8% |
| Current assets | 29/58 | €293,425 | €308,078 | +€14,653 | +5.0% |
| Stocks and contracts in progress | 3 | €203,906 | €226,094 | +€22,188 | +10.9% |
| Stocks | 30/36 | €203,906 | €226,094 | +€22,188 | +10.9% |
| Amounts receivable within one year | 40/41 | €19,866 | €13,804 | -€6,061 | -30.5% |
| Trade receivables | 40 | €241 | €10,189 | +€9,948 | +4,134% |
| Other amounts receivable | 41 | €19,625 | €3,615 | -€16,010 | -81.6% |
| Cash at bank and in hand | 54/58 | €65,992 | €61,271 | -€4,721 | -7.2% |
| Deferred charges and accrued income | 490/1 | €3,661 | €6,908 | +€3,247 | +88.7% |
| Total equity and liabilities | 10/49 | €829,596 | €1,054,880 | +€225,284 | +27.2% |
| Equity | 10/15 | €343,502 | €412,927 | +€69,425 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €313,022 | €382,447 | +€69,425 | +22.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €311,162 | €380,587 | +€69,425 | +22.3% |
| Profit (loss) carried forward | 14 | €24,280 | €24,280 | = | 0.0% |
| Amounts payable | 17/49 | €486,094 | €641,954 | +€155,860 | +32.1% |
| Amounts payable after more than one year | 17 | €368,496 | €499,899 | +€131,403 | +35.7% |
| Financial debts | 170/4 | €368,496 | €499,899 | +€131,403 | +35.7% |
| Amounts payable within one year | 42/48 | €115,379 | €141,840 | +€26,461 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €40,717 | €54,597 | +€13,880 | +34.1% |
| Financial debts | 43 | €4,578 | €4,563 | -€15 | -0.3% |
| Credit institutions | 430/8 | €4,578 | €4,563 | -€15 | -0.3% |
| Trade debts | 44 | €57,188 | €58,591 | +€1,403 | +2.5% |
| Suppliers | 440/4 | €57,188 | €58,591 | +€1,403 | +2.5% |
| Taxes, remuneration and social security | 45 | €9,491 | €21,443 | +€11,952 | +126% |
| Taxes | 450/3 | €0 | €7,811 | +€7,811 | |
| Remuneration and social security | 454/9 | €9,491 | €13,632 | +€4,141 | +43.6% |
| Other amounts payable | 47/48 | €3,405 | €2,646 | -€760 | -22.3% |
| Accrued charges and deferred income | 492/3 | €2,220 | €215 | -€2,005 | -90.3% |
| Remuneration, social security and pensions | 62 | €39,988 | €62,701 | +€22,713 | +56.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,732 | €62,212 | +€15,480 | +33.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €25,315 | +€25,315 | |
| Other operating charges | 640/8 | €3,733 | €6,005 | +€2,272 | +60.9% |
| Gross operating margin | 9900 | €143,158 | €275,296 | +€132,139 | +92.3% |
| Operating profit (loss) | 9901 | €52,705 | €119,064 | +€66,359 | +126% |
| Financial income | 75/76B | €1,707 | €1,763 | +€56 | +3.3% |
| Recurring financial income | 75 | €1,707 | €1,763 | +€56 | +3.3% |
| Financial charges | 65/66B | €10,763 | €27,081 | +€16,318 | +152% |
| Recurring financial charges | 65 | €10,763 | €27,081 | +€16,318 | +152% |
| Profit (loss) for the period before taxes | 9903 | €43,649 | €93,746 | +€50,096 | +115% |
| Income taxes | 67/77 | €14,384 | €24,321 | +€9,937 | +69.1% |
| Profit (loss) for the period | 9904 | €29,265 | €69,425 | +€40,160 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €29,265 | €69,425 | +€40,160 | +137% |
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 4 November 2026 via checked.be.