OPTIEK SOFIE HYSSELINCKX: what changed
What changed
OPTIEK SOFIE HYSSELINCKX
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€19,271
2024 · €9,839+€9,433
Equity
€114,559
2024 · €96,120+€18,438
Cash
€12,515
2024 · €11,694+€821
Balance sheet total
€401,222
2024 · €401,633-€410
Largest movements
Assets
- Tangible fixed assets -€12,087
down €12,087 (-5.2%), from €234,424 to €222,337
of which Plant, machinery and equipment: -€12,777
- Stocks and contracts +€5,808
up €5,808 (+9.3%), from €62,395 to €68,204
- Receivables within one year +€4,356
up €4,356 (+30.7%), from €14,191 to €18,547
of which Other amounts receivable: +€2,379
Equity and liabilities
- Reserves +€18,438
up €18,438 (+39.6%), from €46,520 to €64,959
- Debts after one year -€16,906
down €16,906 (-7.3%), from €230,595 to €213,689
- Trade debts -€7,436
down €7,436 (-17.6%), from €42,271 to €34,835
- Current portion of long-term debt +€4,085
up €4,085 (+17.8%), from €22,951 to €27,035
Income statement
- Gross operating margin +€14,330
up €14,330 (+28.0%), from €51,095 to €65,425
- Taxes +€3,295
up €3,295 (+51.3%), from €6,420 to €9,715
- Depreciation +€1,094
up €1,094 (+4.7%), from €23,242 to €24,337
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
€9,839
Gross operating margin
+€14,330
Depreciation
-€1,094
Other operating charges
-€323
Financial income
-€74
Financial charges
-€111
Taxes
-€3,295
Result 2025
€19,271
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
+€25,981
Investment
-€11,922
Financing
-€13,238
Cash 2024
€11,694
From operations (derived)
+€25,981
Net result for the year
+€19,271
Depreciation
+€24,337
Stocks and contracts
-€5,808
Receivables within one year
-€4,356
Deferred charges and accrued income
-€1,019
Trade debts
-€7,436
Tax, wage and social debts
+€2,004
Other debts
-€26
Accrued charges and deferred income
-€986
Investment (derived)
-€11,922
Investment in fixed assets (net)
-€11,922
Financing
-€13,238
Debts after one year
-€16,906
Current portion of long-term debt
+€4,085
Short-term financial debts
+€417
Contributions, distributions and other
-€833
Cash 2025
€12,515
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,633 | €401,222 | -€410 | -0.1% |
| Fixed assets | 21/28 | €309,751 | €297,337 | -€12,415 | -4.0% |
| Intangible fixed assets | 21 | €328 | €0 | -€328 | -100% |
| Tangible fixed assets | 22/27 | €234,424 | €222,337 | -€12,087 | -5.2% |
| Land and buildings | 22 | €148,696 | €139,496 | -€9,200 | -6.2% |
| Plant, machinery and equipment | 23 | €85,506 | €72,729 | -€12,777 | -14.9% |
| Furniture and vehicles | 24 | €223 | €10,112 | +€9,890 | +4,444% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €91,881 | €103,886 | +€12,005 | +13.1% |
| Stocks and contracts in progress | 3 | €62,395 | €68,204 | +€5,808 | +9.3% |
| Stocks | 30/36 | €62,395 | €68,204 | +€5,808 | +9.3% |
| Amounts receivable within one year | 40/41 | €14,191 | €18,547 | +€4,356 | +30.7% |
| Trade receivables | 40 | €8,201 | €10,179 | +€1,977 | +24.1% |
| Other amounts receivable | 41 | €5,990 | €8,368 | +€2,379 | +39.7% |
| Cash at bank and in hand | 54/58 | €11,694 | €12,515 | +€821 | +7.0% |
| Deferred charges and accrued income | 490/1 | €3,601 | €4,620 | +€1,019 | +28.3% |
| Total equity and liabilities | 10/49 | €401,633 | €401,222 | -€410 | -0.1% |
| Equity | 10/15 | €96,120 | €114,559 | +€18,438 | +19.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,600 | €4,600 | = | 0.0% |
| Reserves | 13 | €46,520 | €64,959 | +€18,438 | +39.6% |
| Distributable reserves | 133 | €46,520 | €64,959 | +€18,438 | +39.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €305,512 | €286,664 | -€18,849 | -6.2% |
| Amounts payable after more than one year | 17 | €230,595 | €213,689 | -€16,906 | -7.3% |
| Financial debts | 170/4 | €230,595 | €213,689 | -€16,906 | -7.3% |
| Amounts payable within one year | 42/48 | €73,931 | €72,975 | -€957 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €22,951 | €27,035 | +€4,085 | +17.8% |
| Financial debts | 43 | €107 | €524 | +€417 | +388% |
| Credit institutions | 430/8 | €0 | €422 | +€422 | |
| Other loans | 439 | €107 | €103 | -€5 | -4.6% |
| Trade debts | 44 | €42,271 | €34,835 | -€7,436 | -17.6% |
| Suppliers | 440/4 | €42,271 | €34,835 | -€7,436 | -17.6% |
| Taxes, remuneration and social security | 45 | €7,743 | €9,747 | +€2,004 | +25.9% |
| Taxes | 450/3 | €7,743 | €9,747 | +€2,004 | +25.9% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €986 | €0 | -€986 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,242 | €24,337 | +€1,094 | +4.7% |
| Other operating charges | 640/8 | €3,756 | €4,079 | +€323 | +8.6% |
| Gross operating margin | 9900 | €51,095 | €65,425 | +€14,330 | +28.0% |
| Operating profit (loss) | 9901 | €24,097 | €37,010 | +€12,913 | +53.6% |
| Financial income | 75/76B | €91 | €17 | -€74 | -81.3% |
| Recurring financial income | 75 | €91 | €17 | -€74 | -81.3% |
| Financial charges | 65/66B | €7,929 | €8,041 | +€111 | +1.4% |
| Recurring financial charges | 65 | €7,929 | €8,041 | +€111 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €16,259 | €28,986 | +€12,727 | +78.3% |
| Income taxes | 67/77 | €6,420 | €9,715 | +€3,295 | +51.3% |
| Profit (loss) for the period | 9904 | €9,839 | €19,271 | +€9,433 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,839 | €19,271 | +€9,433 | +95.9% |
Next steps
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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 8 November 2026 via checked.be.