OPTIQUE DESTAT: 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 DESTAT
Largest movements
- Tangible fixed assets +€51,295
up €51,295 (+216%), from €23,701 to €74,996
of which Furniture and vehicles: +€56,004
- Cash +€42,139
up €42,139 (+6.5%), from €649,515 to €691,654
mainly Net result for the year (+€159,329) and Depreciation (+€11,717)
- Reserves +€74,000
up €74,000 (+8.2%), from €907,193 to €981,193
of which Distributable reserves: +€74,000
- Gross operating margin +€25,579
up €25,579 (+13.2%), from €194,170 to €219,749
- Taxes +€7,778
up €7,778 (+12.9%), from €60,328 to €68,106
- Financial income +€7,482
up €7,482 (+28.4%), from €26,341 to €33,823
- Staff costs -€3,895
down €3,895 (-38.2%), from €10,207 to €6,312
- Other operating charges +€2,982
up €2,982 (+74.3%), from €4,014 to €6,996
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 | €1,114,189 | €1,194,739 | +€80,550 | +7.2% |
| Fixed assets | 21/28 | €282,450 | €331,979 | +€49,529 | +17.5% |
| Tangible fixed assets | 22/27 | €23,701 | €74,996 | +€51,295 | +216% |
| Land and buildings | 22 | €3,995 | €1,447 | -€2,548 | -63.8% |
| Plant, machinery and equipment | 23 | €17,477 | €15,317 | -€2,160 | -12.4% |
| Furniture and vehicles | 24 | €2,228 | €58,232 | +€56,004 | +2,513% |
| Financial fixed assets | 28 | €258,750 | €256,983 | -€1,767 | -0.7% |
| Current assets | 29/58 | €831,739 | €862,760 | +€31,021 | +3.7% |
| Stocks and contracts in progress | 3 | €162,163 | €162,210 | +€47 | 0.0% |
| Stocks | 30/36 | €162,163 | €162,210 | +€47 | 0.0% |
| Amounts receivable within one year | 40/41 | €12,212 | €8,896 | -€3,316 | -27.2% |
| Other amounts receivable | 41 | €12,212 | €8,896 | -€3,316 | -27.2% |
| Cash at bank and in hand | 54/58 | €649,515 | €691,654 | +€42,139 | +6.5% |
| Deferred charges and accrued income | 490/1 | €7,848 | - | -€7,848 | |
| Total equity and liabilities | 10/49 | €1,114,189 | €1,194,739 | +€80,550 | +7.2% |
| Equity | 10/15 | €976,193 | €1,050,522 | +€74,329 | +7.6% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Capital | 10 | €69,000 | €69,000 | = | 0.0% |
| Issued capital | 100 | €69,000 | €69,000 | = | 0.0% |
| Reserves | 13 | €907,193 | €981,193 | +€74,000 | +8.2% |
| Non-distributable reserves | 130/1 | €6,900 | €6,900 | = | 0.0% |
| Legal reserve | 130 | €6,900 | €6,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €844,043 | €918,043 | +€74,000 | +8.8% |
| Profit (loss) carried forward | 14 | - | €329 | +€329 | |
| Amounts payable | 17/49 | €137,996 | €144,217 | +€6,221 | +4.5% |
| Amounts payable within one year | 42/48 | €137,996 | €144,217 | +€6,221 | +4.5% |
| Trade debts | 44 | €15,599 | €18,713 | +€3,114 | +20.0% |
| Suppliers | 440/4 | €15,599 | €18,713 | +€3,114 | +20.0% |
| Taxes, remuneration and social security | 45 | €36,033 | €40,504 | +€4,471 | +12.4% |
| Taxes | 450/3 | €35,061 | €40,504 | +€5,443 | +15.5% |
| Remuneration and social security | 454/9 | €973 | - | -€973 | |
| Other amounts payable | 47/48 | €86,364 | €85,000 | -€1,364 | -1.6% |
| Remuneration, social security and pensions | 62 | €10,207 | €6,312 | -€3,895 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,800 | €11,717 | +€1,917 | +19.6% |
| Other operating charges | 640/8 | €4,014 | €6,996 | +€2,982 | +74.3% |
| Gross operating margin | 9900 | €194,170 | €219,749 | +€25,579 | +13.2% |
| Operating profit (loss) | 9901 | €170,150 | €194,724 | +€24,574 | +14.4% |
| Financial income | 75/76B | €26,341 | €33,823 | +€7,482 | +28.4% |
| Recurring financial income | 75 | €26,341 | €33,823 | +€7,482 | +28.4% |
| Financial charges | 65/66B | €1,016 | €1,112 | +€96 | +9.5% |
| Recurring financial charges | 65 | €1,016 | €1,112 | +€96 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €195,476 | €227,435 | +€31,959 | +16.3% |
| Income taxes | 67/77 | €60,328 | €68,106 | +€7,778 | +12.9% |
| Profit (loss) for the period | 9904 | €135,148 | €159,329 | +€24,181 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €135,148 | €159,329 | +€24,181 | +17.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.