OPTIEK VERSCHELDEN: what changed
What changed
OPTIEK VERSCHELDEN
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€299,940
2025 · €220,416+€79,524
Equity
€1.2m
2025 · €1.0m+€179,940
Cash
€1.1m
2025 · €824,663+€273,052
Balance sheet total
€1.7m
2025 · €1.4m+€270,738
Largest movements
Assets
- Cash +€273,052
up €273,052 (+33.1%), from €824,663 to €1.1m
mainly Net result for the year (+€299,940) and Trade debts (+€53,320)
- Tangible fixed assets -€35,480
down €35,480 (-11.7%), from €301,970 to €266,490
- Receivables within one year +€29,370
up €29,370 (+120%), from €24,411 to €53,780
of which Trade receivables: +€42,349
Equity and liabilities
- Reserves +€179,940
up €179,940 (+17.9%), from €1.0m to €1.2m
- Trade debts +€53,320
up €53,320 (+79.1%), from €67,384 to €120,704
- Other debts +€38,000
up €38,000 (+50.0%), from €76,000 to €114,000
- Debts after one year -€34,513
down €34,513 (-19.7%), from €174,979 to €140,466
- Tax, wage and social debts +€33,753
up €33,753 (+46.3%), from €72,920 to €106,673
of which Taxes: +€31,273
Income statement
- Gross operating margin +€133,984
up €133,984 (+23.4%), from €572,437 to €706,421
- Taxes +€38,352
up €38,352 (+36.9%), from €104,020 to €142,372
- Staff costs +€30,702
up €30,702 (+16.2%), from €189,385 to €220,087
- Depreciation -€9,523
down €9,523 (-20.0%), from €47,630 to €38,107
Change in the result, 2025 to 2026
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 2025
€220,416
Gross operating margin
+€133,984
Staff costs
-€30,702
Depreciation
+€9,523
Other operating charges
+€210
Other operating items
+€156
Financial income
+€4,054
Financial charges
+€651
Taxes
-€38,352
Result 2026
€299,940
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€428,804
Investment
-€1,477
Financing
-€154,275
Cash 2025
€824,663
From operations (derived)
+€428,804
Net result for the year
+€299,940
Depreciation
+€38,107
Stocks and contracts
-€5,203
Receivables within one year
-€29,370
Deferred charges and accrued income
+€256
Trade debts
+€53,320
Tax, wage and social debts
+€33,753
Other debts
+€38,000
Investment (derived)
-€1,477
Investment in fixed assets (net)
-€1,477
Financing
-€154,275
Debts after one year
-€34,513
Current portion of long-term debt
+€238
Contributions, distributions and other
-€120,000
Cash 2026
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,430,393 | €1,701,132 | +€270,738 | +18.9% |
| Fixed assets | 21/28 | €303,700 | €267,070 | -€36,630 | -12.1% |
| Intangible fixed assets | 21 | €1,730 | €580 | -€1,150 | -66.5% |
| Tangible fixed assets | 22/27 | €301,970 | €266,490 | -€35,480 | -11.7% |
| Land and buildings | 22 | €261,367 | €246,010 | -€15,357 | -5.9% |
| Plant, machinery and equipment | 23 | €16,475 | €5,863 | -€10,612 | -64.4% |
| Furniture and vehicles | 24 | €24,128 | €14,617 | -€9,511 | -39.4% |
| Current assets | 29/58 | €1,126,694 | €1,434,062 | +€307,369 | +27.3% |
| Stocks and contracts in progress | 3 | €73,865 | €79,068 | +€5,203 | +7.0% |
| Stocks | 30/36 | €73,865 | €79,068 | +€5,203 | +7.0% |
| Amounts receivable within one year | 40/41 | €24,411 | €53,780 | +€29,370 | +120% |
| Trade receivables | 40 | €11,431 | €53,780 | +€42,349 | +370% |
| Other amounts receivable | 41 | €12,980 | - | -€12,980 | |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €824,663 | €1,097,715 | +€273,052 | +33.1% |
| Deferred charges and accrued income | 490/1 | €3,755 | €3,499 | -€256 | -6.8% |
| Total equity and liabilities | 10/49 | €1,430,393 | €1,701,132 | +€270,738 | +18.9% |
| Equity | 10/15 | €1,004,835 | €1,184,775 | +€179,940 | +17.9% |
| Reserves | 13 | €1,004,835 | €1,184,775 | +€179,940 | +17.9% |
| Distributable reserves | 133 | €1,004,835 | €1,184,775 | +€179,940 | +17.9% |
| Amounts payable | 17/49 | €425,558 | €516,357 | +€90,798 | +21.3% |
| Amounts payable after more than one year | 17 | €174,979 | €140,466 | -€34,513 | -19.7% |
| Financial debts | 170/4 | €174,979 | €140,466 | -€34,513 | -19.7% |
| Amounts payable within one year | 42/48 | €250,579 | €375,891 | +€125,312 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | €34,275 | €34,513 | +€238 | +0.7% |
| Trade debts | 44 | €67,384 | €120,704 | +€53,320 | +79.1% |
| Suppliers | 440/4 | €67,384 | €120,704 | +€53,320 | +79.1% |
| Taxes, remuneration and social security | 45 | €72,920 | €106,673 | +€33,753 | +46.3% |
| Taxes | 450/3 | €49,263 | €80,536 | +€31,273 | +63.5% |
| Remuneration and social security | 454/9 | €23,657 | €26,137 | +€2,480 | +10.5% |
| Other amounts payable | 47/48 | €76,000 | €114,000 | +€38,000 | +50.0% |
| Remuneration, social security and pensions | 62 | €189,385 | €220,087 | +€30,702 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,630 | €38,107 | -€9,523 | -20.0% |
| Other operating charges | 640/8 | €4,897 | €4,687 | -€210 | -4.3% |
| Non-recurring operating charges | 66A | €156 | - | -€156 | |
| Gross operating margin | 9900 | €572,437 | €706,421 | +€133,984 | +23.4% |
| Operating profit (loss) | 9901 | €330,369 | €443,539 | +€113,171 | +34.3% |
| Financial income | 75/76B | - | €4,054 | +€4,054 | |
| Recurring financial income | 75 | - | €4,054 | +€4,054 | |
| Financial charges | 65/66B | €5,933 | €5,282 | -€651 | -11.0% |
| Recurring financial charges | 65 | €5,933 | €5,282 | -€651 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €324,436 | €442,312 | +€117,876 | +36.3% |
| Income taxes | 67/77 | €104,020 | €142,372 | +€38,352 | +36.9% |
| Profit (loss) for the period | 9904 | €220,416 | €299,940 | +€79,524 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €220,416 | €299,940 | +€79,524 | +36.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.