OPTIQUE AWANS: 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.
OPTIQUE AWANS
Largest movements
- Tangible fixed assets -€26,922
down €26,922 (-15.9%), from €169,385 to €142,463
of which Other tangible fixed assets: -€19,863
- Debts after one year -€40,977
down €40,977 (-29.9%), from €137,012 to €96,035
- Profit (loss) carried forward +€17,095
up €17,095 (+11.3%), from -€151,078 to -€133,983
- Trade debts -€13,364
down €13,364 (-8.8%), from €152,462 to €139,098
- Current portion of long-term debt +€6,929
up €6,929 (+20.4%), from €34,048 to €40,977
- Tax, wage and social debts +€4,298
up €4,298 (+56.5%), from €7,609 to €11,907
of which Taxes: +€2,890
- Gross operating margin +€29,973
up €29,973 (+32.5%), from €92,326 to €122,298
- Staff costs -€12,697
down €12,697 (-15.4%), from €82,239 to €69,542
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,476 | €273,457 | -€26,019 | -8.7% |
| Formation expenses | 20 | €7,581 | €6,581 | -€1,000 | -13.2% |
| Fixed assets | 21/28 | €169,385 | €142,463 | -€26,922 | -15.9% |
| Tangible fixed assets | 22/27 | €169,385 | €142,463 | -€26,922 | -15.9% |
| Plant, machinery and equipment | 23 | €2,918 | €1,758 | -€1,160 | -39.8% |
| Furniture and vehicles | 24 | €14,810 | €8,911 | -€5,899 | -39.8% |
| Other tangible fixed assets | 26 | €151,657 | €131,794 | -€19,863 | -13.1% |
| Current assets | 29/58 | €122,510 | €124,413 | +€1,903 | +1.6% |
| Stocks and contracts in progress | 3 | €96,145 | €95,323 | -€822 | -0.9% |
| Stocks | 30/36 | €96,145 | €95,323 | -€822 | -0.9% |
| Amounts receivable within one year | 40/41 | €7,363 | €9,072 | +€1,708 | +23.2% |
| Trade receivables | 40 | €7,363 | €9,072 | +€1,708 | +23.2% |
| Current investments | 50/53 | €7,230 | €7,281 | +€51 | +0.7% |
| Cash at bank and in hand | 54/58 | €11,344 | €12,288 | +€944 | +8.3% |
| Deferred charges and accrued income | 490/1 | €427 | €449 | +€22 | +5.2% |
| Total equity and liabilities | 10/49 | €299,476 | €273,457 | -€26,019 | -8.7% |
| Equity | 10/15 | -€141,078 | -€123,983 | +€17,095 | +12.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,078 | -€133,983 | +€17,095 | +11.3% |
| Amounts payable | 17/49 | €440,553 | €397,440 | -€43,114 | -9.8% |
| Amounts payable after more than one year | 17 | €137,012 | €96,035 | -€40,977 | -29.9% |
| Financial debts | 170/4 | €137,012 | €96,035 | -€40,977 | -29.9% |
| Amounts payable within one year | 42/48 | €303,541 | €301,404 | -€2,137 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €34,048 | €40,977 | +€6,929 | +20.4% |
| Trade debts | 44 | €152,462 | €139,098 | -€13,364 | -8.8% |
| Suppliers | 440/4 | €152,462 | €139,098 | -€13,364 | -8.8% |
| Taxes, remuneration and social security | 45 | €7,609 | €11,907 | +€4,298 | +56.5% |
| Taxes | 450/3 | €246 | €3,136 | +€2,890 | +1,175% |
| Remuneration and social security | 454/9 | €7,363 | €8,772 | +€1,408 | +19.1% |
| Other amounts payable | 47/48 | €109,422 | €109,422 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €82,239 | €69,542 | -€12,697 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,922 | €27,922 | = | 0.0% |
| Other operating charges | 640/8 | €1,267 | €1,296 | +€29 | +2.3% |
| Gross operating margin | 9900 | €92,326 | €122,298 | +€29,973 | +32.5% |
| Operating profit (loss) | 9901 | -€19,103 | €23,539 | +€42,641 | |
| Financial income | 75/76B | €296 | €195 | -€102 | -34.3% |
| Recurring financial income | 75 | €296 | €195 | -€102 | -34.3% |
| Financial charges | 65/66B | €7,268 | €6,441 | -€827 | -11.4% |
| Recurring financial charges | 65 | €7,268 | €6,441 | -€827 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,074 | €17,293 | +€43,367 | |
| Income taxes | 67/77 | €353 | €198 | -€155 | -43.9% |
| Profit (loss) for the period | 9904 | -€26,427 | €17,095 | +€43,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,427 | €17,095 | +€43,521 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.