OPTIQUE DESTEXHE: 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 DESTEXHE
Largest movements
- Cash +€39,756
up €39,756 (+56.9%), from €69,834 to €109,590
mainly Net result for the year (+€31,003) and Tax, wage and social debts (+€8,857)
- Stocks and contracts +€4,886
up €4,886 (+8.9%), from €54,730 to €59,616
- Tangible fixed assets -€2,168
down €2,168 (-9.5%), from €22,713 to €20,545
of which Land and buildings: -€1,755
- Reserves +€31,003
up €31,003 (+26.6%), from €116,542 to €147,546
of which Distributable reserves: +€31,003
- Tax, wage and social debts +€8,857
up €8,857 (+333%), from €2,658 to €11,516
- Trade debts +€5,182
up €5,182 (+44.3%), from €11,708 to €16,889
- Debts after one year -€3,000
down €3,000 (-26.1%), from €11,506 to €8,506
- Gross operating margin +€70,252
up €70,252, from -€29,901 to €40,351
- Taxes +€3,216
up €3,216 (+2,513%), from €128 to €3,344
- Other operating charges +€1,014
up €1,014 (+76.5%), from €1,326 to €2,339
- Financial income -€868
down €868 (-95.1%), from €912 to €44
of which Non-recurring financial income: -€856
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 | €156,303 | €198,412 | +€42,109 | +26.9% |
| Fixed assets | 21/28 | €23,513 | €21,345 | -€2,168 | -9.2% |
| Tangible fixed assets | 22/27 | €22,713 | €20,545 | -€2,168 | -9.5% |
| Land and buildings | 22 | €21,594 | €19,838 | -€1,755 | -8.1% |
| Furniture and vehicles | 24 | €1,120 | €706 | -€413 | -36.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €132,790 | €177,068 | +€44,278 | +33.3% |
| Stocks and contracts in progress | 3 | €54,730 | €59,616 | +€4,886 | +8.9% |
| Stocks | 30/36 | €54,730 | €59,616 | +€4,886 | +8.9% |
| Amounts receivable within one year | 40/41 | €8,100 | €7,730 | -€370 | -4.6% |
| Trade receivables | 40 | €581 | €200 | -€381 | -65.6% |
| Other amounts receivable | 41 | €7,519 | €7,530 | +€11 | +0.1% |
| Cash at bank and in hand | 54/58 | €69,834 | €109,590 | +€39,756 | +56.9% |
| Deferred charges and accrued income | 490/1 | €126 | €132 | +€6 | +4.9% |
| Total equity and liabilities | 10/49 | €156,303 | €198,412 | +€42,109 | +26.9% |
| Equity | 10/15 | €122,742 | €153,746 | +€31,003 | +25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €116,542 | €147,546 | +€31,003 | +26.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,294 | €8,294 | = | 0.0% |
| Distributable reserves | 133 | €106,389 | €137,392 | +€31,003 | +29.1% |
| Amounts payable | 17/49 | €33,561 | €44,667 | +€11,106 | +33.1% |
| Amounts payable after more than one year | 17 | €11,506 | €8,506 | -€3,000 | -26.1% |
| Financial debts | 170/4 | €11,506 | €8,506 | -€3,000 | -26.1% |
| Amounts payable within one year | 42/48 | €22,054 | €36,161 | +€14,106 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €2,849 | €3,000 | +€151 | +5.3% |
| Trade debts | 44 | €11,708 | €16,889 | +€5,182 | +44.3% |
| Suppliers | 440/4 | €11,708 | €16,889 | +€5,182 | +44.3% |
| Taxes, remuneration and social security | 45 | €2,658 | €11,516 | +€8,857 | +333% |
| Taxes | 450/3 | €2,658 | €11,516 | +€8,857 | +333% |
| Other amounts payable | 47/48 | €4,839 | €4,756 | -€83 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,168 | €2,168 | = | 0.0% |
| Other operating charges | 640/8 | €1,326 | €2,339 | +€1,014 | +76.5% |
| Gross operating margin | 9900 | -€29,901 | €40,351 | +€70,252 | |
| Operating profit (loss) | 9901 | -€33,395 | €35,843 | +€69,238 | |
| Financial income | 75/76B | €912 | €44 | -€868 | -95.1% |
| Recurring financial income | 75 | €56 | €44 | -€12 | -21.3% |
| Non-recurring financial income | 76B | €856 | - | -€856 | |
| Financial charges | 65/66B | €1,346 | €1,540 | +€194 | +14.4% |
| Recurring financial charges | 65 | €1,346 | €1,540 | +€194 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,829 | €34,348 | +€68,176 | |
| Income taxes | 67/77 | €128 | €3,344 | +€3,216 | +2,513% |
| Profit (loss) for the period | 9904 | -€33,957 | €31,003 | +€64,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,957 | €31,003 | +€64,960 |
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 20 October 2026 via checked.be.