Optique Dussart: what changed
Optique Dussart
Largest movements
- Tangible fixed assets -€65,284
down €65,284 (-13.6%), from €480,973 to €415,689
of which Furniture and vehicles: -€39,889
- Cash +€31,498
up €31,498 (+40.7%), from €77,442 to €108,940
mainly Other debts (+€85,000) and Depreciation (+€73,451)
- Stocks and contracts +€20,312
up €20,312 (+14.3%), from €142,167 to €162,479
- Other debts +€85,000
new in 2025: €85,000
- Reserves -€65,000
down €65,000 (-34.3%), from €189,701 to €124,701
of which Distributable reserves: -€65,000
- Debts after one year -€53,793
down €53,793 (-14.1%), from €382,217 to €328,424
- Tax, wage and social debts +€25,302
up €25,302 (+159%), from €15,866 to €41,168
of which Taxes: +€22,312
- Trade debts -€12,411
down €12,411 (-25.7%), from €48,332 to €35,921
- Staff costs +€19,462
up €19,462 (+20.0%), from €97,076 to €116,538
- Gross operating margin -€12,603
down €12,603 (-3.9%), from €324,507 to €311,904
- Financial charges -€7,582
down €7,582 (-9.1%), from €83,357 to €75,775
of which Non-recurring financial charges: -€4,310
- Depreciation -€5,313
down €5,313 (-6.7%), from €78,764 to €73,451
- Taxes -€4,007
down €4,007 (-17.2%), from €23,306 to €19,299
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €741,836 | €724,817 | -€17,019 | -2.3% |
| Fixed assets | 21/28 | €481,098 | €418,660 | -€62,438 | -13.0% |
| Intangible fixed assets | 21 | - | €2,846 | +€2,846 | |
| Tangible fixed assets | 22/27 | €480,973 | €415,689 | -€65,284 | -13.6% |
| Land and buildings | 22 | €310,421 | €293,794 | -€16,627 | -5.4% |
| Plant, machinery and equipment | 23 | €21,272 | €12,504 | -€8,768 | -41.2% |
| Furniture and vehicles | 24 | €149,280 | €109,391 | -€39,889 | -26.7% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €260,738 | €306,157 | +€45,419 | +17.4% |
| Stocks and contracts in progress | 3 | €142,167 | €162,479 | +€20,312 | +14.3% |
| Stocks | 30/36 | €142,167 | €162,479 | +€20,312 | +14.3% |
| Amounts receivable within one year | 40/41 | €41,129 | €34,738 | -€6,391 | -15.5% |
| Trade receivables | 40 | €1,001 | €446 | -€555 | -55.4% |
| Other amounts receivable | 41 | €40,128 | €34,292 | -€5,836 | -14.5% |
| Cash at bank and in hand | 54/58 | €77,442 | €108,940 | +€31,498 | +40.7% |
| Total equity and liabilities | 10/49 | €741,836 | €724,817 | -€17,019 | -2.3% |
| Equity | 10/15 | €245,577 | €185,113 | -€60,464 | -24.6% |
| Contributions | 10/11 | €77,500 | €77,500 | = | 0.0% |
| Reserves | 13 | €189,701 | €124,701 | -€65,000 | -34.3% |
| Non-distributable reserves | 130/1 | €1,701 | €1,701 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,701 | €1,701 | = | 0.0% |
| Distributable reserves | 133 | €188,000 | €123,000 | -€65,000 | -34.6% |
| Profit (loss) carried forward | 14 | -€21,624 | -€17,088 | +€4,536 | +21.0% |
| Amounts payable | 17/49 | €496,259 | €539,704 | +€43,445 | +8.8% |
| Amounts payable after more than one year | 17 | €382,217 | €328,424 | -€53,793 | -14.1% |
| Financial debts | 170/4 | €382,217 | €328,424 | -€53,793 | -14.1% |
| Amounts payable within one year | 42/48 | €113,655 | €210,881 | +€97,226 | +85.5% |
| Current portion of amounts payable after more than one year | 42 | €49,457 | €48,792 | -€665 | -1.3% |
| Trade debts | 44 | €48,332 | €35,921 | -€12,411 | -25.7% |
| Suppliers | 440/4 | €48,332 | €35,921 | -€12,411 | -25.7% |
| Taxes, remuneration and social security | 45 | €15,866 | €41,168 | +€25,302 | +159% |
| Taxes | 450/3 | €3,966 | €26,278 | +€22,312 | +563% |
| Remuneration and social security | 454/9 | €11,900 | €14,890 | +€2,990 | +25.1% |
| Other amounts payable | 47/48 | - | €85,000 | +€85,000 | |
| Accrued charges and deferred income | 492/3 | €387 | €399 | +€12 | +3.1% |
| Remuneration, social security and pensions | 62 | €97,076 | €116,538 | +€19,462 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,764 | €73,451 | -€5,313 | -6.7% |
| Other operating charges | 640/8 | €6,801 | €5,963 | -€838 | -12.3% |
| Gross operating margin | 9900 | €324,507 | €311,904 | -€12,603 | -3.9% |
| Operating profit (loss) | 9901 | €141,866 | €115,952 | -€25,914 | -18.3% |
| Financial income | 75/76B | €2,595 | €3,658 | +€1,063 | +41.0% |
| Recurring financial income | 75 | €2,595 | €3,658 | +€1,063 | +41.0% |
| Financial charges | 65/66B | €83,357 | €75,775 | -€7,582 | -9.1% |
| Recurring financial charges | 65 | €14,209 | €10,937 | -€3,272 | -23.0% |
| Non-recurring financial charges | 66B | €69,148 | €64,838 | -€4,310 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €61,104 | €43,835 | -€17,269 | -28.3% |
| Income taxes | 67/77 | €23,306 | €19,299 | -€4,007 | -17.2% |
| Profit (loss) for the period | 9904 | €37,798 | €24,536 | -€13,262 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,798 | €24,536 | -€13,262 | -35.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.