Optique Cardon: 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 Cardon
Largest movements
- Receivables within one year -€5,007
no longer reported in 2025 (was €5,007)
- Other debts +€71,289
up €71,289 (+36.6%), from €194,677 to €265,967
- Profit (loss) carried forward -€35,872
down €35,872 (-35.6%), from -€100,688 to -€136,560
- Tax, wage and social debts -€24,910
down €24,910 (-39.3%), from €63,313 to €38,403
of which Taxes: -€27,592
- Trade debts -€19,782
down €19,782 (-46.5%), from €42,505 to €22,723
- Short-term financial debts +€3,354
up €3,354 (+9.2%), from €36,445 to €39,799
- Other operating charges +€7,605
new in 2025: €7,605
- Staff costs -€1,760
down €1,760 (-2.1%), from €85,277 to €83,516
- Financial charges -€1,033
down €1,033 (-11.2%), from €9,225 to €8,193
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 | €277,493 | €271,573 | -€5,921 | -2.1% |
| Fixed assets | 21/28 | €36,930 | €36,296 | -€634 | -1.7% |
| Intangible fixed assets | 21 | €2,281 | €2,281 | = | 0.0% |
| Tangible fixed assets | 22/27 | €34,501 | €33,867 | -€634 | -1.8% |
| Land and buildings | 22 | €31,986 | €31,986 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,514 | - | -€2,514 | |
| Furniture and vehicles | 24 | - | €1,880 | +€1,880 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €240,564 | €235,277 | -€5,287 | -2.2% |
| Stocks and contracts in progress | 3 | €233,375 | €232,946 | -€429 | -0.2% |
| Stocks | 30/36 | €233,375 | €232,946 | -€429 | -0.2% |
| Amounts receivable within one year | 40/41 | €5,007 | - | -€5,007 | |
| Trade receivables | 40 | €5,007 | - | -€5,007 | |
| Cash at bank and in hand | 54/58 | €1,825 | - | -€1,825 | |
| Deferred charges and accrued income | 490/1 | €358 | €2,331 | +€1,973 | +552% |
| Total equity and liabilities | 10/49 | €277,493 | €271,573 | -€5,921 | -2.1% |
| Equity | 10/15 | -€59,447 | -€95,319 | -€35,872 | -60.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Capital | 10 | €20,451 | - | -€20,451 | |
| Issued capital | 100 | €20,451 | - | -€20,451 | |
| Reserves | 13 | €20,790 | €20,790 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,735 | €6,735 | = | 0.0% |
| Distributable reserves | 133 | €14,055 | €14,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,688 | -€136,560 | -€35,872 | -35.6% |
| Amounts payable | 17/49 | €336,940 | €366,892 | +€29,952 | +8.9% |
| Amounts payable within one year | 42/48 | €336,940 | €366,892 | +€29,952 | +8.9% |
| Financial debts | 43 | €36,445 | €39,799 | +€3,354 | +9.2% |
| Credit institutions | 430/8 | €36,445 | €39,799 | +€3,354 | +9.2% |
| Trade debts | 44 | €42,505 | €22,723 | -€19,782 | -46.5% |
| Suppliers | 440/4 | €42,505 | €22,723 | -€19,782 | -46.5% |
| Taxes, remuneration and social security | 45 | €63,313 | €38,403 | -€24,910 | -39.3% |
| Taxes | 450/3 | €45,040 | €17,448 | -€27,592 | -61.3% |
| Remuneration and social security | 454/9 | €18,272 | €20,955 | +€2,682 | +14.7% |
| Other amounts payable | 47/48 | €194,677 | €265,967 | +€71,289 | +36.6% |
| Non-recurring operating income | 76A | €1,016 | - | -€1,016 | |
| Remuneration, social security and pensions | 62 | €85,277 | €83,516 | -€1,760 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €634 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21 | - | -€21 | |
| Other operating charges | 640/8 | - | €7,605 | +€7,605 | |
| Gross operating margin | 9900 | €64,582 | €64,075 | -€506 | -0.8% |
| Operating profit (loss) | 9901 | -€21,350 | -€27,679 | -€6,329 | -29.6% |
| Financial income | 75/76B | €287 | - | -€287 | |
| Recurring financial income | 75 | €287 | - | -€287 | |
| Financial charges | 65/66B | €9,225 | €8,193 | -€1,033 | -11.2% |
| Recurring financial charges | 65 | €9,225 | €8,193 | -€1,033 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€30,289 | -€35,872 | -€5,584 | -18.4% |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | -€30,463 | -€35,872 | -€5,409 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,463 | -€35,872 | -€5,409 | -17.8% |
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 23 October 2026 via checked.be.