OPTIQUE DECHAMBRE: 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 DECHAMBRE
Largest movements
- Stocks and contracts +€6,893
up €6,893 (+7.8%), from €88,223 to €95,116
- Cash +€3,554
up €3,554 (+4.6%), from €76,906 to €80,461
mainly Net result for the year (+€48,093) and Depreciation (+€11,407)
- Tangible fixed assets -€3,214
down €3,214 (-15.5%), from €20,785 to €17,571
of which Furniture and vehicles: -€3,569
- Trade debts -€5,314
down €5,314 (-24.4%), from €21,740 to €16,426
- Reserves +€4,770
up €4,770 (+2.3%), from €207,376 to €212,146
- Gross operating margin +€25,385
up €25,385 (+37.9%), from €66,984 to €92,369
- Taxes +€6,212
up €6,212 (+50.1%), from €12,391 to €18,603
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 | €295,784 | €299,191 | +€3,407 | +1.2% |
| Fixed assets | 21/28 | €20,785 | €17,571 | -€3,214 | -15.5% |
| Tangible fixed assets | 22/27 | €20,785 | €17,571 | -€3,214 | -15.5% |
| Plant, machinery and equipment | 23 | €12,524 | €12,879 | +€355 | +2.8% |
| Furniture and vehicles | 24 | €8,261 | €4,692 | -€3,569 | -43.2% |
| Current assets | 29/58 | €274,999 | €281,620 | +€6,621 | +2.4% |
| Stocks and contracts in progress | 3 | €88,223 | €95,116 | +€6,893 | +7.8% |
| Stocks | 30/36 | €88,223 | €95,116 | +€6,893 | +7.8% |
| Amounts receivable within one year | 40/41 | €7,856 | €4,920 | -€2,936 | -37.4% |
| Trade receivables | 40 | €4,060 | €1,127 | -€2,932 | -72.2% |
| Other amounts receivable | 41 | €3,797 | €3,793 | -€4 | -0.1% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €76,906 | €80,461 | +€3,554 | +4.6% |
| Deferred charges and accrued income | 490/1 | €2,014 | €1,123 | -€891 | -44.2% |
| Total equity and liabilities | 10/49 | €295,784 | €299,191 | +€3,407 | +1.2% |
| Equity | 10/15 | €215,418 | €220,282 | +€4,863 | +2.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,376 | €212,146 | +€4,770 | +2.3% |
| Distributable reserves | 133 | €207,376 | €212,146 | +€4,770 | +2.3% |
| Profit (loss) carried forward | 14 | €1,842 | €1,936 | +€93 | +5.1% |
| Amounts payable | 17/49 | €80,366 | €78,910 | -€1,456 | -1.8% |
| Amounts payable within one year | 42/48 | €80,177 | €78,832 | -€1,345 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €424 | - | -€424 | |
| Trade debts | 44 | €21,740 | €16,426 | -€5,314 | -24.4% |
| Suppliers | 440/4 | €21,740 | €16,426 | -€5,314 | -24.4% |
| Taxes, remuneration and social security | 45 | €12,909 | €15,793 | +€2,884 | +22.3% |
| Taxes | 450/3 | €11,017 | €13,644 | +€2,627 | +23.8% |
| Remuneration and social security | 454/9 | €1,892 | €2,148 | +€257 | +13.6% |
| Other amounts payable | 47/48 | €45,104 | €46,613 | +€1,509 | +3.3% |
| Accrued charges and deferred income | 492/3 | €189 | €78 | -€111 | -58.9% |
| Non-recurring operating income | 76A | €57 | - | -€57 | |
| Remuneration, social security and pensions | 62 | €11,767 | €12,417 | +€650 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,952 | €11,407 | +€455 | +4.2% |
| Other operating charges | 640/8 | €769 | €1,245 | +€476 | +61.8% |
| Gross operating margin | 9900 | €66,984 | €92,369 | +€25,385 | +37.9% |
| Operating profit (loss) | 9901 | €43,497 | €67,301 | +€23,804 | +54.7% |
| Financial income | 75/76B | €3,371 | €2,743 | -€628 | -18.6% |
| Recurring financial income | 75 | €3,371 | €2,743 | -€628 | -18.6% |
| Financial charges | 65/66B | €3,714 | €3,348 | -€367 | -9.9% |
| Recurring financial charges | 65 | €3,714 | €3,348 | -€367 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €43,153 | €66,696 | +€23,543 | +54.6% |
| Income taxes | 67/77 | €12,391 | €18,603 | +€6,212 | +50.1% |
| Profit (loss) for the period | 9904 | €30,762 | €48,093 | +€17,331 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,762 | €48,093 | +€17,331 | +56.3% |
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 27 October 2026 via checked.be.