OPTIQUE DEBIENNE: 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 DEBIENNE
Largest movements
- Tangible fixed assets -€31,711
down €31,711 (-53.5%), from €59,263 to €27,552
of which Furniture and vehicles: -€31,271
- Cash -€5,419
down €5,419 (-10.6%), from €51,229 to €45,810
mainly Net result for the year (-€35,597) and Debts after one year (-€8,321)
- Stocks and contracts -€3,042
down €3,042 (-7.6%), from €40,200 to €37,158
- Profit (loss) carried forward -€35,597
down €35,597 (-29.9%), from €119,088 to €83,491
- Debts after one year -€8,321
no longer reported in 2025 (was €8,321)
- Tax, wage and social debts +€4,447
up €4,447 (+238.3%), from €1,866 to €6,313
- Trade debts -€1,897
down €1,897 (-18.8%), from €10,107 to €8,210
- Turnover -€205,950
no longer reported in 2025 (was €205,950)
- Purchases and services -€189,433
no longer reported in 2025 (was €189,433)
- Financial income -€32,140
down €32,140 (-95.0%), from €33,832 to €1,692
of which Non-recurring financial income: -€29,851
- Gross operating margin -€20,606
down €20,606, from €16,517 to -€4,089
- Depreciation +€4,188
up €4,188 (+15.3%), from €27,303 to €31,491
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 | €155,512 | €115,277 | -€40,235 | -25.9% |
| Fixed assets | 21/28 | €59,263 | €27,772 | -€31,491 | -53.1% |
| Tangible fixed assets | 22/27 | €59,263 | €27,552 | -€31,711 | -53.5% |
| Furniture and vehicles | 24 | €58,823 | €27,552 | -€31,271 | -53.2% |
| Other tangible fixed assets | 26 | €440 | - | -€440 | |
| Financial fixed assets | 28 | - | €220 | +€220 | |
| Current assets | 29/58 | €96,249 | €87,504 | -€8,745 | -9.1% |
| Stocks and contracts in progress | 3 | €40,200 | €37,158 | -€3,042 | -7.6% |
| Stocks | 30/36 | €40,200 | €37,158 | -€3,042 | -7.6% |
| Amounts receivable within one year | 40/41 | €859 | €39 | -€820 | -95.5% |
| Trade receivables | 40 | - | €39 | +€39 | |
| Other amounts receivable | 41 | €859 | - | -€859 | |
| Cash at bank and in hand | 54/58 | €51,229 | €45,810 | -€5,419 | -10.6% |
| Deferred charges and accrued income | 490/1 | €3,961 | €4,498 | +€537 | +13.5% |
| Total equity and liabilities | 10/49 | €155,512 | €115,277 | -€40,235 | -25.9% |
| Equity | 10/15 | €127,144 | €91,547 | -€35,597 | -28.0% |
| Contributions | 10/11 | €6,197 | €6,197 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €119,088 | €83,491 | -€35,597 | -29.9% |
| Amounts payable | 17/49 | €28,368 | €23,730 | -€4,638 | -16.4% |
| Amounts payable after more than one year | 17 | €8,321 | - | -€8,321 | |
| Financial debts | 170/4 | €8,321 | - | -€8,321 | |
| Amounts payable within one year | 42/48 | €19,969 | €22,845 | +€2,876 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €7,996 | €8,321 | +€325 | +4.1% |
| Trade debts | 44 | €10,107 | €8,210 | -€1,897 | -18.8% |
| Suppliers | 440/4 | €10,107 | €8,210 | -€1,897 | -18.8% |
| Taxes, remuneration and social security | 45 | €1,866 | €6,313 | +€4,447 | +238.3% |
| Taxes | 450/3 | €1,866 | €6,313 | +€4,447 | +238.3% |
| Accrued charges and deferred income | 492/3 | €78 | €885 | +€807 | +1034.4% |
| Turnover | 70 | €205,950 | - | -€205,950 | |
| Goods, raw materials, services and sundry goods | 60/61 | €189,433 | - | -€189,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,303 | €31,491 | +€4,188 | +15.3% |
| Other operating charges | 640/8 | €3,200 | €180 | -€3,020 | -94.4% |
| Gross operating margin | 9900 | €16,517 | -€4,089 | -€20,606 | |
| Operating profit (loss) | 9901 | -€13,986 | -€35,760 | -€21,774 | -155.7% |
| Financial income | 75/76B | €33,832 | €1,692 | -€32,140 | -95.0% |
| Recurring financial income | 75 | €3,981 | €1,692 | -€2,289 | -57.5% |
| Non-recurring financial income | 76B | €29,851 | - | -€29,851 | |
| Financial charges | 65/66B | €1,004 | €822 | -€182 | -18.1% |
| Recurring financial charges | 65 | €1,004 | €822 | -€182 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €18,842 | -€34,890 | -€53,732 | |
| Income taxes | 67/77 | -€186 | €707 | +€893 | |
| Profit (loss) for the period | 9904 | €19,028 | -€35,597 | -€54,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,028 | -€35,597 | -€54,625 |
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 10 October 2026 via checked.be.