OPTIQUE BOUVROY: 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 BOUVROY
Largest movements
- Cash +€37,290
up €37,290 (+63.9%), from €58,340 to €95,630
mainly Net result for the year (+€37,556) and Depreciation (+€31,117)
- Tangible fixed assets -€25,470
down €25,470 (-17.5%), from €145,554 to €120,084
of which Land and buildings: -€18,994
- Receivables within one year -€8,591
down €8,591 (-46.6%), from €18,418 to €9,827
of which Trade receivables: -€11,624
- Reserves +€36,723
up €36,723 (+23.1%), from €159,095 to €195,818
- Current portion of long-term debt -€17,644
down €17,644 (-59.0%), from €29,910 to €12,266
- Debts after one year -€10,722
down €10,722 (-100.0%), from €10,722 to €0
- Trade debts -€8,177
down €8,177 (-26.3%), from €31,147 to €22,970
- Tax, wage and social debts +€3,530
up €3,530 (+16.7%), from €21,102 to €24,632
of which Taxes: +€6,048
- Gross operating margin +€24,834
up €24,834 (+18.3%), from €135,842 to €160,676
- Depreciation -€10,306
down €10,306 (-24.9%), from €41,423 to €31,117
- Taxes +€10,149
up €10,149 (+175.5%), from €5,783 to €15,932
- Staff costs +€5,082
up €5,082 (+7.6%), from €66,759 to €71,842
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 | €272,572 | €275,141 | +€2,569 | +0.9% |
| Fixed assets | 21/28 | €146,343 | €120,684 | -€25,659 | -17.5% |
| Intangible fixed assets | 21 | €189 | €0 | -€189 | -100.0% |
| Tangible fixed assets | 22/27 | €145,554 | €120,084 | -€25,470 | -17.5% |
| Land and buildings | 22 | €124,371 | €105,378 | -€18,994 | -15.3% |
| Plant, machinery and equipment | 23 | €20,204 | €14,263 | -€5,942 | -29.4% |
| Furniture and vehicles | 24 | €978 | €444 | -€534 | -54.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €126,229 | €154,457 | +€28,228 | +22.4% |
| Stocks and contracts in progress | 3 | €47,275 | €46,645 | -€630 | -1.3% |
| Stocks | 30/36 | €47,275 | €46,645 | -€630 | -1.3% |
| Amounts receivable within one year | 40/41 | €18,418 | €9,827 | -€8,591 | -46.6% |
| Trade receivables | 40 | €18,418 | €6,795 | -€11,624 | -63.1% |
| Other amounts receivable | 41 | €0 | €3,032 | +€3,032 | |
| Cash at bank and in hand | 54/58 | €58,340 | €95,630 | +€37,290 | +63.9% |
| Deferred charges and accrued income | 490/1 | €2,195 | €2,355 | +€160 | +7.3% |
| Total equity and liabilities | 10/49 | €272,572 | €275,141 | +€2,569 | +0.9% |
| Equity | 10/15 | €177,696 | €214,419 | +€36,723 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,095 | €195,818 | +€36,723 | +23.1% |
| Distributable reserves | 133 | €159,095 | €195,818 | +€36,723 | +23.1% |
| Profit (loss) carried forward | 14 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €94,876 | €60,722 | -€34,154 | -36.0% |
| Amounts payable after more than one year | 17 | €10,722 | €0 | -€10,722 | -100.0% |
| Financial debts | 170/4 | €10,722 | €0 | -€10,722 | -100.0% |
| Amounts payable within one year | 42/48 | €84,154 | €60,701 | -€23,453 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €29,910 | €12,266 | -€17,644 | -59.0% |
| Trade debts | 44 | €31,147 | €22,970 | -€8,177 | -26.3% |
| Suppliers | 440/4 | €31,147 | €22,970 | -€8,177 | -26.3% |
| Advances received on contracts in progress | 46 | €250 | €0 | -€250 | -100.0% |
| Taxes, remuneration and social security | 45 | €21,102 | €24,632 | +€3,530 | +16.7% |
| Taxes | 450/3 | €8,786 | €14,834 | +€6,048 | +68.8% |
| Remuneration and social security | 454/9 | €12,315 | €9,798 | -€2,518 | -20.4% |
| Other amounts payable | 47/48 | €1,745 | €833 | -€912 | -52.3% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Remuneration, social security and pensions | 62 | €66,759 | €71,842 | +€5,082 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,423 | €31,117 | -€10,306 | -24.9% |
| Other operating charges | 640/8 | €3,427 | €3,518 | +€91 | +2.7% |
| Gross operating margin | 9900 | €135,842 | €160,676 | +€24,834 | +18.3% |
| Operating profit (loss) | 9901 | €24,232 | €54,199 | +€29,967 | +123.7% |
| Financial income | 75/76B | €275 | €523 | +€248 | +90.1% |
| Recurring financial income | 75 | €275 | €523 | +€248 | +90.1% |
| Financial charges | 65/66B | €1,992 | €1,234 | -€758 | -38.1% |
| Recurring financial charges | 65 | €1,992 | €1,234 | -€758 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €22,515 | €53,488 | +€30,973 | +137.6% |
| Income taxes | 67/77 | €5,783 | €15,932 | +€10,149 | +175.5% |
| Profit (loss) for the period | 9904 | €16,732 | €37,556 | +€20,824 | +124.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,732 | €37,556 | +€20,824 | +124.5% |
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 12 October 2026 via checked.be.