OPTIQUE BRICTEUX: what changed
OPTIQUE BRICTEUX
Largest movements
- Stocks and contracts +€16,579
up €16,579 (+29.8%), from €55,709 to €72,288
- Tangible fixed assets +€9,340
up €9,340 (+34.9%), from €26,777 to €36,117
- Receivables within one year +€7,167
up €7,167 (+467%), from €1,536 to €8,703
of which Other amounts receivable: +€6,983
- Cash +€3,769
up €3,769 (+1.7%), from €216,756 to €220,525
mainly Net result for the year (+€70,865) and Trade debts (+€17,559)
- Profit (loss) carried forward +€44,865
up €44,865 (+65.1%), from €68,960 to €113,825
- Other debts -€39,483
down €39,483 (-64.5%), from €61,193 to €21,710
- Trade debts +€17,559
up €17,559 (+40.6%), from €43,267 to €60,826
of which Suppliers: +€23,331
- Tax, wage and social debts +€13,575
up €13,575 (+136%), from €9,980 to €23,555
of which Taxes: +€14,755
- Gross operating margin -€30,552
down €30,552 (-17.6%), from €173,345 to €142,794
- Taxes -€9,218
down €9,218 (-35.1%), from €26,299 to €17,081
- Depreciation +€3,455
up €3,455 (+26.8%), from €12,867 to €16,322
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,117 | €337,633 | +€36,516 | +12.1% |
| Fixed assets | 21/28 | €26,777 | €36,117 | +€9,340 | +34.9% |
| Tangible fixed assets | 22/27 | €26,777 | €36,117 | +€9,340 | +34.9% |
| Plant, machinery and equipment | 23 | €26,777 | €36,117 | +€9,340 | +34.9% |
| Current assets | 29/58 | €274,340 | €301,516 | +€27,176 | +9.9% |
| Stocks and contracts in progress | 3 | €55,709 | €72,288 | +€16,579 | +29.8% |
| Stocks | 30/36 | €55,709 | €72,288 | +€16,579 | +29.8% |
| Amounts receivable within one year | 40/41 | €1,536 | €8,703 | +€7,167 | +467% |
| Trade receivables | 40 | - | €184 | +€184 | |
| Other amounts receivable | 41 | €1,536 | €8,519 | +€6,983 | +455% |
| Cash at bank and in hand | 54/58 | €216,756 | €220,525 | +€3,769 | +1.7% |
| Deferred charges and accrued income | 490/1 | €340 | - | -€340 | |
| Total equity and liabilities | 10/49 | €301,117 | €337,633 | +€36,516 | +12.1% |
| Equity | 10/15 | €186,678 | €231,543 | +€44,865 | +24.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,717 | €112,717 | = | 0.0% |
| Distributable reserves | 133 | €112,717 | €112,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,960 | €113,825 | +€44,865 | +65.1% |
| Amounts payable | 17/49 | €114,440 | €106,091 | -€8,349 | -7.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €114,440 | €106,091 | -€8,349 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €43,267 | €60,826 | +€17,559 | +40.6% |
| Suppliers | 440/4 | €37,495 | €60,826 | +€23,331 | +62.2% |
| Bills of exchange payable | 441 | €5,773 | - | -€5,773 | |
| Taxes, remuneration and social security | 45 | €9,980 | €23,555 | +€13,575 | +136% |
| Taxes | 450/3 | €3,943 | €18,699 | +€14,755 | +374% |
| Remuneration and social security | 454/9 | €6,036 | €4,856 | -€1,180 | -19.5% |
| Other amounts payable | 47/48 | €61,193 | €21,710 | -€39,483 | -64.5% |
| Remuneration, social security and pensions | 62 | €41,934 | €42,479 | +€545 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,867 | €16,322 | +€3,455 | +26.8% |
| Other operating charges | 640/8 | €1,088 | €477 | -€611 | -56.2% |
| Gross operating margin | 9900 | €173,345 | €142,794 | -€30,552 | -17.6% |
| Operating profit (loss) | 9901 | €117,456 | €83,516 | -€33,940 | -28.9% |
| Financial income | 75/76B | €3,598 | €4,672 | +€1,073 | +29.8% |
| Recurring financial income | 75 | €3,598 | €4,672 | +€1,073 | +29.8% |
| Financial charges | 65/66B | €795 | €242 | -€553 | -69.6% |
| Recurring financial charges | 65 | €795 | €242 | -€553 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €120,259 | €87,946 | -€32,314 | -26.9% |
| Income taxes | 67/77 | €26,299 | €17,081 | -€9,218 | -35.1% |
| Profit (loss) for the period | 9904 | €93,960 | €70,865 | -€23,095 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,960 | €70,865 | -€23,095 | -24.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.