OPTIQUE DEBILDE: what changed
Two fiscal 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 DEBILDE
Largest movements
- Receivables within one year -€66,838
down €66,838 (-57.9%), from €115,369 to €48,531
of which Trade receivables: -€94,352
- Tangible fixed assets -€61,436
down €61,436 (-20.1%), from €306,170 to €244,734
of which Plant, machinery and equipment: -€44,585
- Cash +€24,470
up €24,470 (+82.0%), from €29,855 to €54,325
mainly Net result for the year (+€67,072) and Receivables within one year (+€66,838)
- Other debts -€80,787
down €80,787 (-37.9%), from €213,291 to €132,504
- Debts after one year -€70,390
down €70,390 (-26.7%), from €263,909 to €193,519
- Trade debts -€70,254
down €70,254 (-38.7%), from €181,516 to €111,262
- Profit (loss) carried forward +€67,072
up €67,072, from -€10,189 to €56,883
- Current portion of long-term debt +€31,327
up €31,327 (+80.2%), from €39,063 to €70,390
- Staff costs +€51,359
up €51,359 (+26.4%), from €194,802 to €246,161
- Gross operating margin +€26,742
up €26,742 (+8.0%), from €335,520 to €362,261
- Financial income -€11,228
down €11,228 (-82.4%), from €13,621 to €2,393
- Depreciation -€8,364
down €8,364 (-26.6%), from €31,452 to €23,088
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 | €778,953 | €677,949 | -€101,005 | -13.0% |
| Fixed assets | 21/28 | €306,458 | €245,022 | -€61,436 | -20.0% |
| Tangible fixed assets | 22/27 | €306,170 | €244,734 | -€61,436 | -20.1% |
| Land and buildings | 22 | €219,965 | €211,814 | -€8,151 | -3.7% |
| Plant, machinery and equipment | 23 | €60,487 | €15,902 | -€44,585 | -73.7% |
| Furniture and vehicles | 24 | €5,913 | €2,495 | -€3,418 | -57.8% |
| Other tangible fixed assets | 26 | €19,805 | €14,523 | -€5,282 | -26.7% |
| Financial fixed assets | 28 | €288 | €288 | = | 0.0% |
| Current assets | 29/58 | €472,496 | €432,927 | -€39,569 | -8.4% |
| Stocks and contracts in progress | 3 | €326,868 | €329,312 | +€2,444 | +0.7% |
| Stocks | 30/36 | €326,868 | €329,312 | +€2,444 | +0.7% |
| Amounts receivable within one year | 40/41 | €115,369 | €48,531 | -€66,838 | -57.9% |
| Trade receivables | 40 | €115,369 | €21,018 | -€94,352 | -81.8% |
| Other amounts receivable | 41 | - | €27,513 | +€27,513 | |
| Cash at bank and in hand | 54/58 | €29,855 | €54,325 | +€24,470 | +82.0% |
| Deferred charges and accrued income | 490/1 | €404 | €758 | +€355 | +87.8% |
| Total equity and liabilities | 10/49 | €778,953 | €677,949 | -€101,005 | -13.0% |
| Equity | 10/15 | €43,440 | €110,512 | +€67,072 | +154.4% |
| Contributions | 10/11 | €28,615 | €28,615 | = | 0.0% |
| Reserves | 13 | €25,015 | €25,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €20,515 | €20,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,189 | €56,883 | +€67,072 | |
| Amounts payable | 17/49 | €735,514 | €567,437 | -€168,077 | -22.9% |
| Amounts payable after more than one year | 17 | €263,909 | €193,519 | -€70,390 | -26.7% |
| Financial debts | 170/4 | €263,909 | €193,519 | -€70,390 | -26.7% |
| Amounts payable within one year | 42/48 | €471,605 | €373,918 | -€97,687 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €39,063 | €70,390 | +€31,327 | +80.2% |
| Financial debts | 43 | - | €18,821 | +€18,821 | |
| Credit institutions | 430/8 | - | €18,821 | +€18,821 | |
| Trade debts | 44 | €181,516 | €111,262 | -€70,254 | -38.7% |
| Suppliers | 440/4 | €181,516 | €111,262 | -€70,254 | -38.7% |
| Taxes, remuneration and social security | 45 | €37,736 | €40,941 | +€3,205 | +8.5% |
| Taxes | 450/3 | €23,231 | €12,415 | -€10,816 | -46.6% |
| Remuneration and social security | 454/9 | €14,504 | €28,526 | +€14,021 | +96.7% |
| Other amounts payable | 47/48 | €213,291 | €132,504 | -€80,787 | -37.9% |
| Remuneration, social security and pensions | 62 | €194,802 | €246,161 | +€51,359 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,452 | €23,088 | -€8,364 | -26.6% |
| Other operating charges | 640/8 | €4,522 | €3,601 | -€921 | -20.4% |
| Gross operating margin | 9900 | €335,520 | €362,261 | +€26,742 | +8.0% |
| Operating profit (loss) | 9901 | €104,745 | €89,411 | -€15,333 | -14.6% |
| Financial income | 75/76B | €13,621 | €2,393 | -€11,228 | -82.4% |
| Recurring financial income | 75 | €13,621 | €2,393 | -€11,228 | -82.4% |
| Financial charges | 65/66B | €23,915 | €23,258 | -€657 | -2.7% |
| Recurring financial charges | 65 | €23,915 | €23,258 | -€657 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €94,451 | €68,547 | -€25,904 | -27.4% |
| Income taxes | 67/77 | - | €1,475 | +€1,475 | |
| Profit (loss) for the period | 9904 | €94,451 | €67,072 | -€27,379 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,451 | €67,072 | -€27,379 | -29.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.