OPTIQUE BERNARD: what changed
Two fiscal 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 BERNARD
Largest movements
- Cash -€43,680
down €43,680 (-12.3%), from €353,969 to €310,289
mainly Contributions, distributions and other (-€178,001) and Debts after one year (-€43,229)
- Tangible fixed assets -€29,724
down €29,724 (-13.7%), from €216,452 to €186,728
of which Other tangible fixed assets: -€24,752
- Reserves -€110,161
down €110,161 (-49.6%), from €221,900 to €111,738
- Other debts +€98,510
up €98,510 (+135.5%), from €72,727 to €171,236
- Debts after one year -€43,229
down €43,229 (-33.5%), from €129,120 to €85,891
- Trade debts -€17,570
down €17,570 (-37.0%), from €47,461 to €29,891
- Current portion of long-term debt -€12,624
down €12,624 (-23.0%), from €54,895 to €42,272
- Turnover +€739,338
new in 2025: €739,338
- Purchases and services +€478,465
new in 2025: €478,465
- Gross operating margin +€71,762
up €71,762 (+28.0%), from €256,311 to €328,073
- Staff costs +€18,834
up €18,834 (+11.8%), from €160,080 to €178,913
- Taxes +€14,748
up €14,748 (+96.6%), from €15,260 to €30,008
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.
Cash bridge derived
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 | €702,886 | €630,331 | -€72,555 | -10.3% |
| Fixed assets | 21/28 | €216,452 | €186,728 | -€29,724 | -13.7% |
| Tangible fixed assets | 22/27 | €216,452 | €186,728 | -€29,724 | -13.7% |
| Land and buildings | 22 | €16,841 | €15,841 | -€1,000 | -5.9% |
| Plant, machinery and equipment | 23 | €24,794 | €20,822 | -€3,972 | -16.0% |
| Other tangible fixed assets | 26 | €174,818 | €150,065 | -€24,752 | -14.2% |
| Current assets | 29/58 | €486,434 | €443,603 | -€42,830 | -8.8% |
| Stocks and contracts in progress | 3 | €80,273 | €81,920 | +€1,647 | +2.1% |
| Stocks | 30/36 | €80,273 | €81,920 | +€1,647 | +2.1% |
| Amounts receivable within one year | 40/41 | €44,001 | €43,315 | -€686 | -1.6% |
| Trade receivables | 40 | €2,954 | €2,954 | = | 0.0% |
| Other amounts receivable | 41 | €41,047 | €40,361 | -€686 | -1.7% |
| Cash at bank and in hand | 54/58 | €353,969 | €310,289 | -€43,680 | -12.3% |
| Deferred charges and accrued income | 490/1 | €8,191 | €8,079 | -€112 | -1.4% |
| Total equity and liabilities | 10/49 | €702,886 | €630,331 | -€72,555 | -10.3% |
| Equity | 10/15 | €363,589 | €253,428 | -€110,161 | -30.3% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Outside capital | 11 | €6,205 | - | -€6,205 | |
| Other | 1109/19 | €6,205 | - | -€6,205 | |
| Reserves | 13 | €221,900 | €111,738 | -€110,161 | -49.6% |
| Distributable reserves | 133 | €221,900 | €111,738 | -€110,161 | -49.6% |
| Profit (loss) carried forward | 14 | €135,484 | €135,484 | = | 0.0% |
| Amounts payable | 17/49 | €339,297 | €376,903 | +€37,607 | +11.1% |
| Amounts payable after more than one year | 17 | €129,120 | €85,891 | -€43,229 | -33.5% |
| Financial debts | 170/4 | €129,120 | €85,891 | -€43,229 | -33.5% |
| Amounts payable within one year | 42/48 | €210,177 | €291,012 | +€80,836 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €54,895 | €42,272 | -€12,624 | -23.0% |
| Trade debts | 44 | €47,461 | €29,891 | -€17,570 | -37.0% |
| Suppliers | 440/4 | €47,461 | €29,891 | -€17,570 | -37.0% |
| Taxes, remuneration and social security | 45 | €35,094 | €47,613 | +€12,520 | +35.7% |
| Taxes | 450/3 | €9,335 | €23,253 | +€13,918 | +149.1% |
| Remuneration and social security | 454/9 | €25,759 | €24,360 | -€1,398 | -5.4% |
| Other amounts payable | 47/48 | €72,727 | €171,236 | +€98,510 | +135.5% |
| Turnover | 70 | - | €739,338 | +€739,338 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €478,465 | +€478,465 | |
| Remuneration, social security and pensions | 62 | €160,080 | €178,913 | +€18,834 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,805 | €40,964 | -€840 | -2.0% |
| Other operating charges | 640/8 | €8,030 | €7,415 | -€615 | -7.7% |
| Non-recurring operating charges | 66A | €1,215 | - | -€1,215 | |
| Gross operating margin | 9900 | €256,311 | €328,073 | +€71,762 | +28.0% |
| Operating profit (loss) | 9901 | €45,182 | €100,780 | +€55,598 | +123.1% |
| Financial income | 75/76B | €7,988 | €4,842 | -€3,146 | -39.4% |
| Recurring financial income | 75 | €7,988 | €4,842 | -€3,146 | -39.4% |
| Financial charges | 65/66B | €8,485 | €7,775 | -€711 | -8.4% |
| Recurring financial charges | 65 | €8,485 | €7,775 | -€711 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €44,684 | €97,847 | +€53,163 | +119.0% |
| Income taxes | 67/77 | €15,260 | €30,008 | +€14,748 | +96.6% |
| Profit (loss) for the period | 9904 | €29,424 | €67,839 | +€38,415 | +130.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,424 | €67,839 | +€38,415 | +130.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.