OPTIEK VAN GORP: 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 VAN GORP
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€807,771
2025 · €985,482-€177,711
Equity
€6.5m
2025 · €5.7m+€807,771
Cash
€5.1m
2025 · €4.8m+€306,854
Balance sheet total
€6.8m
2025 · €6.6m+€125,612
Largest movements
Assets
- Cash +€306,854
up €306,854 (+6.4%), from €4.8m to €5.1m
mainly Net result for the year (+€807,771) and Receivables after one year (+€125,354)
- Receivables after one year -€125,354
down €125,354 (-11.1%), from €1.1m to €1.0m
Equity and liabilities
- Reserves +€807,771
up €807,771 (+14.3%), from €5.6m to €6.5m
of which Distributable reserves: +€1.0m
- Other debts -€715,000
down €715,000 (-94.1%), from €760,000 to €45,000
Income statement
- Gross operating margin -€86,280
down €86,280 (-6.1%), from €1.4m to €1.3m
- Staff costs +€76,767
up €76,767 (+48.3%), from €159,044 to €235,811
- Financial income -€68,532
down €68,532 (-66.4%), from €103,217 to €34,684
- Taxes -€58,968
down €58,968 (-17.9%), from €330,228 to €271,260
From the 2025 result to the 2026 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 2025
€985,482
Gross operating margin
-€86,280
Staff costs
-€76,767
Depreciation
-€6,441
Other operating charges
+€1,193
Financial income
-€68,532
Financial charges
+€148
Taxes
+€58,968
Result 2026
€807,771
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€312,635
Investment
-€5,781
Financing
€0
Cash 2025
€4.8m
From operations (derived)
+€312,635
Net result for the year
+€807,771
Depreciation
+€42,312
Receivables after one year
+€125,354
Stocks and contracts
-€18,005
Receivables within one year
+€40,469
Deferred charges and accrued income
-€3,106
Trade debts
+€17,507
Tax, wage and social debts
+€15,333
Other debts
-€715,000
Investment (derived)
-€5,781
Investment in fixed assets (net)
-€5,781
Cash 2026
€5.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,625,777 | €6,751,389 | +€125,612 | +1.9% |
| Fixed assets | 21/28 | €182,905 | €146,374 | -€36,531 | -20.0% |
| Intangible fixed assets | 21 | €13,462 | €7,477 | -€5,985 | -44.5% |
| Tangible fixed assets | 22/27 | €168,879 | €138,375 | -€30,504 | -18.1% |
| Plant, machinery and equipment | 23 | €15,377 | €9,077 | -€6,300 | -41.0% |
| Furniture and vehicles | 24 | €30,941 | €15,321 | -€15,620 | -50.5% |
| Other tangible fixed assets | 26 | €122,562 | €113,977 | -€8,584 | -7.0% |
| Financial fixed assets | 28 | €564 | €522 | -€41 | -7.3% |
| Current assets | 29/58 | €6,442,872 | €6,605,015 | +€162,142 | +2.5% |
| Amounts receivable after more than one year | 29 | €1,127,434 | €1,002,079 | -€125,354 | -11.1% |
| Other amounts receivable | 291 | €1,127,434 | €1,002,079 | -€125,354 | -11.1% |
| Stocks and contracts in progress | 3 | €254,962 | €272,967 | +€18,005 | +7.1% |
| Stocks | 30/36 | €254,962 | €272,967 | +€18,005 | +7.1% |
| Amounts receivable within one year | 40/41 | €257,196 | €216,728 | -€40,469 | -15.7% |
| Trade receivables | 40 | €48,286 | €91,373 | +€43,087 | +89.2% |
| Other amounts receivable | 41 | €208,910 | €125,354 | -€83,556 | -40.0% |
| Current investments | 50/53 | €22,210 | €22,210 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,774,065 | €5,080,919 | +€306,854 | +6.4% |
| Deferred charges and accrued income | 490/1 | €7,006 | €10,112 | +€3,106 | +44.3% |
| Total equity and liabilities | 10/49 | €6,625,777 | €6,751,389 | +€125,612 | +1.9% |
| Equity | 10/15 | €5,665,730 | €6,473,501 | +€807,771 | +14.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,647,138 | €6,454,909 | +€807,771 | +14.3% |
| Tax-exempt reserves | 132 | €968,300 | €757,800 | -€210,500 | -21.7% |
| Distributable reserves | 133 | €4,678,838 | €5,697,109 | +€1.0m | +21.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €960,047 | €277,887 | -€682,159 | -71.1% |
| Amounts payable within one year | 42/48 | €960,047 | €277,887 | -€682,159 | -71.1% |
| Trade debts | 44 | €124,676 | €142,183 | +€17,507 | +14.0% |
| Suppliers | 440/4 | €124,676 | €142,183 | +€17,507 | +14.0% |
| Taxes, remuneration and social security | 45 | €75,371 | €90,705 | +€15,333 | +20.3% |
| Taxes | 450/3 | €57,425 | €65,310 | +€7,885 | +13.7% |
| Remuneration and social security | 454/9 | €17,946 | €25,394 | +€7,448 | +41.5% |
| Other amounts payable | 47/48 | €760,000 | €45,000 | -€715,000 | -94.1% |
| Non-recurring operating income | 76A | - | €5,500 | +€5,500 | |
| Remuneration, social security and pensions | 62 | €159,044 | €235,811 | +€76,767 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,871 | €42,312 | +€6,441 | +18.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €4,465 | €3,271 | -€1,193 | -26.7% |
| Gross operating margin | 9900 | €1,415,456 | €1,329,176 | -€86,280 | -6.1% |
| Operating profit (loss) | 9901 | €1,216,076 | €1,047,783 | -€168,294 | -13.8% |
| Financial income | 75/76B | €103,217 | €34,684 | -€68,532 | -66.4% |
| Recurring financial income | 75 | €103,217 | €34,684 | -€68,532 | -66.4% |
| Financial charges | 65/66B | €3,583 | €3,435 | -€148 | -4.1% |
| Recurring financial charges | 65 | €3,583 | €3,435 | -€148 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €1,315,710 | €1,079,032 | -€236,678 | -18.0% |
| Income taxes | 67/77 | €330,228 | €271,260 | -€58,968 | -17.9% |
| Profit (loss) for the period | 9904 | €985,482 | €807,771 | -€177,711 | -18.0% |
| Transfer from tax-exempt reserves | 789 | - | €399,950 | +€399,950 | |
| Transfer to tax-exempt reserves | 689 | €252,600 | €189,450 | -€63,150 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €732,882 | €1,018,271 | +€285,389 | +38.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.