OPTIQUE DASPREMONT: 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 DASPREMONT
Largest movements
- Tangible fixed assets -€22,279
down €22,279 (-23.6%), from €94,401 to €72,122
of which Plant, machinery and equipment: -€11,606
- Stocks and contracts -€3,878
down €3,878 (-11.0%), from €35,141 to €31,262
- Cash +€1,634
up €1,634 (+8.9%), from €18,436 to €20,070
mainly Depreciation (+€17,587) and Investment in fixed assets (net) (+€4,692)
- Trade debts -€16,384
down €16,384 (-34.1%), from €48,069 to €31,685
of which Suppliers: -€14,941
- Debts after one year -€11,737
down €11,737 (-12.0%), from €98,017 to €86,280
- Tax, wage and social debts +€4,141
up €4,141 (+65732.2%), from €6 to €4,147
of which Taxes: +€2,533
- Gross operating margin -€2,401
down €2,401 (-9.0%), from €26,788 to €24,387
- Financial charges -€618
down €618 (-9.7%), from €6,382 to €5,764
- Depreciation +€309
up €309 (+1.8%), from €17,278 to €17,587
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 | €159,121 | €135,545 | -€23,576 | -14.8% |
| Fixed assets | 21/28 | €94,491 | €72,212 | -€22,279 | -23.6% |
| Tangible fixed assets | 22/27 | €94,401 | €72,122 | -€22,279 | -23.6% |
| Land and buildings | 22 | €8,111 | €6,413 | -€1,698 | -20.9% |
| Plant, machinery and equipment | 23 | €73,648 | €62,042 | -€11,606 | -15.8% |
| Furniture and vehicles | 24 | €12,642 | €3,667 | -€8,975 | -71.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €64,630 | €63,334 | -€1,297 | -2.0% |
| Stocks and contracts in progress | 3 | €35,141 | €31,262 | -€3,878 | -11.0% |
| Stocks | 30/36 | €35,141 | €31,262 | -€3,878 | -11.0% |
| Amounts receivable within one year | 40/41 | €10,660 | €11,461 | +€802 | +7.5% |
| Trade receivables | 40 | €10,306 | €11,410 | +€1,104 | +10.7% |
| Other amounts receivable | 41 | €354 | €51 | -€302 | -85.5% |
| Cash at bank and in hand | 54/58 | €18,436 | €20,070 | +€1,634 | +8.9% |
| Deferred charges and accrued income | 490/1 | €394 | €540 | +€146 | +36.9% |
| Total equity and liabilities | 10/49 | €159,121 | €135,545 | -€23,576 | -14.8% |
| Equity | 10/15 | €478 | €378 | -€100 | -21.0% |
| Contributions | 10/11 | €13,625 | €13,625 | = | 0.0% |
| Reserves | 13 | €4,127 | €4,127 | = | 0.0% |
| Distributable reserves | 133 | €4,127 | €4,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,274 | -€17,374 | -€100 | -0.6% |
| Amounts payable | 17/49 | €158,643 | €135,168 | -€23,475 | -14.8% |
| Amounts payable after more than one year | 17 | €98,017 | €86,280 | -€11,737 | -12.0% |
| Financial debts | 170/4 | €98,017 | €86,280 | -€11,737 | -12.0% |
| Amounts payable within one year | 42/48 | €59,308 | €47,570 | -€11,738 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €11,233 | €11,737 | +€504 | +4.5% |
| Trade debts | 44 | €48,069 | €31,685 | -€16,384 | -34.1% |
| Suppliers | 440/4 | €46,626 | €31,685 | -€14,941 | -32.0% |
| Bills of exchange payable | 441 | €1,443 | - | -€1,443 | |
| Taxes, remuneration and social security | 45 | €6 | €4,147 | +€4,141 | +65732.2% |
| Taxes | 450/3 | €6 | €2,540 | +€2,533 | +40210.3% |
| Remuneration and social security | 454/9 | - | €1,608 | +€1,608 | |
| Accrued charges and deferred income | 492/3 | €1,318 | €1,318 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,278 | €17,587 | +€309 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,409 | €2,168 | -€241 | -10.0% |
| Gross operating margin | 9900 | €26,788 | €24,387 | -€2,401 | -9.0% |
| Operating profit (loss) | 9901 | €7,101 | €4,632 | -€2,470 | -34.8% |
| Financial income | 75/76B | €1,257 | €1,032 | -€225 | -17.9% |
| Recurring financial income | 75 | €1,257 | €1,032 | -€225 | -17.9% |
| Financial charges | 65/66B | €6,382 | €5,764 | -€618 | -9.7% |
| Recurring financial charges | 65 | €6,382 | €5,764 | -€618 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €1,976 | -€100 | -€2,076 | |
| Profit (loss) for the period | 9904 | €1,976 | -€100 | -€2,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,976 | -€100 | -€2,076 |
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.