Optiek Tanghe: what changed
What changed
Optiek Tanghe
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€67,471
2024 · €52,822+€14,649
Equity
€280,369
2024 · €212,898+€67,471
Cash
€161,668
2024 · €101,803+€59,865
Balance sheet total
€318,153
2024 · €246,130+€72,023
Largest movements
Assets
- Cash +€59,865
up €59,865 (+58.8%), from €101,803 to €161,668
mainly Net result for the year (+€67,471) and Trade debts (+€22,324)
- Receivables within one year +€13,663
up €13,663 (+16.3%), from €83,574 to €97,237
- Tangible fixed assets -€3,612
down €3,612 (-11.2%), from €32,176 to €28,564
of which Plant, machinery and equipment: -€5,600
Equity and liabilities
- Reserves +€67,471
up €67,471 (+32.5%), from €207,898 to €275,369
- Trade debts +€22,324
up €22,324 (+490%), from €4,559 to €26,882
- Tax, wage and social debts -€17,700
down €17,700 (-61.9%), from €28,603 to €10,902
of which Taxes: -€18,055
Income statement
- Gross operating margin +€13,163
up €13,163 (+17.6%), from €74,686 to €87,849
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
€52,822
Gross operating margin
+€13,163
Depreciation
-€57
Other operating charges
-€252
Financial income
+€858
Financial charges
+€118
Taxes
+€820
Result 2025
€67,471
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
+€62,140
Investment
-€2,275
Financing
€0
Cash 2024
€101,803
From operations (derived)
+€62,140
Net result for the year
+€67,471
Depreciation
+€7,087
Stocks and contracts
-€2,981
Receivables within one year
-€13,663
Deferred charges and accrued income
-€326
Trade debts
+€22,324
Tax, wage and social debts
-€17,700
Accrued charges and deferred income
-€71
Investment (derived)
-€2,275
Investment in fixed assets (net)
-€2,275
Cash 2025
€161,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,130 | €318,153 | +€72,023 | +29.3% |
| Fixed assets | 21/28 | €35,474 | €30,662 | -€4,812 | -13.6% |
| Intangible fixed assets | 21 | €3,298 | €2,098 | -€1,200 | -36.4% |
| Tangible fixed assets | 22/27 | €32,176 | €28,564 | -€3,612 | -11.2% |
| Plant, machinery and equipment | 23 | €31,388 | €25,788 | -€5,600 | -17.8% |
| Furniture and vehicles | 24 | €788 | €2,776 | +€1,988 | +252% |
| Current assets | 29/58 | €210,656 | €287,491 | +€76,835 | +36.5% |
| Stocks and contracts in progress | 3 | €23,993 | €26,974 | +€2,981 | +12.4% |
| Stocks | 30/36 | €23,993 | €26,974 | +€2,981 | +12.4% |
| Amounts receivable within one year | 40/41 | €83,574 | €97,237 | +€13,663 | +16.3% |
| Other amounts receivable | 41 | €83,574 | €97,237 | +€13,663 | +16.3% |
| Cash at bank and in hand | 54/58 | €101,803 | €161,668 | +€59,865 | +58.8% |
| Deferred charges and accrued income | 490/1 | €1,286 | €1,612 | +€326 | +25.3% |
| Total equity and liabilities | 10/49 | €246,130 | €318,153 | +€72,023 | +29.3% |
| Equity | 10/15 | €212,898 | €280,369 | +€67,471 | +31.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €207,898 | €275,369 | +€67,471 | +32.5% |
| Distributable reserves | 133 | €207,898 | €275,369 | +€67,471 | +32.5% |
| Amounts payable | 17/49 | €33,232 | €37,785 | +€4,553 | +13.7% |
| Amounts payable within one year | 42/48 | €33,161 | €37,785 | +€4,624 | +13.9% |
| Trade debts | 44 | €4,559 | €26,882 | +€22,324 | +490% |
| Suppliers | 440/4 | €4,559 | €26,882 | +€22,324 | +490% |
| Taxes, remuneration and social security | 45 | €28,603 | €10,902 | -€17,700 | -61.9% |
| Taxes | 450/3 | €26,857 | €8,802 | -€18,055 | -67.2% |
| Remuneration and social security | 454/9 | €1,746 | €2,100 | +€354 | +20.3% |
| Accrued charges and deferred income | 492/3 | €71 | €0 | -€71 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,030 | €7,087 | +€57 | +0.8% |
| Other operating charges | 640/8 | €151 | €403 | +€252 | +167% |
| Gross operating margin | 9900 | €74,686 | €87,849 | +€13,163 | +17.6% |
| Operating profit (loss) | 9901 | €67,505 | €80,359 | +€12,854 | +19.0% |
| Financial income | 75/76B | €4,096 | €4,954 | +€858 | +20.9% |
| Recurring financial income | 75 | €4,096 | €4,954 | +€858 | +20.9% |
| Financial charges | 65/66B | €564 | €447 | -€118 | -20.9% |
| Recurring financial charges | 65 | €564 | €447 | -€118 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €71,037 | €84,867 | +€13,829 | +19.5% |
| Income taxes | 67/77 | €18,215 | €17,396 | -€820 | -4.5% |
| Profit (loss) for the period | 9904 | €52,822 | €67,471 | +€14,649 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,822 | €67,471 | +€14,649 | +27.7% |
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 5 November 2026 via checked.be.