OPTIQUE DUWEZ: 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 DUWEZ
Largest movements
- Receivables within one year -€184,636
down €184,636 (-55.2%), from €334,650 to €150,014
of which Other amounts receivable: -€190,838
- Cash +€79,609
up €79,609 (+90.6%), from €87,887 to €167,496
mainly Receivables within one year (+€184,636) and Net result for the year (+€101,900)
- Deferred charges and accrued income -€36,332
down €36,332 (-77.3%), from €47,028 to €10,697
- Tangible fixed assets -€15,225
down €15,225 (-15.9%), from €96,016 to €80,792
of which Plant, machinery and equipment: -€9,061
- Stocks and contracts -€9,644
down €9,644 (-16.0%), from €60,208 to €50,564
- Reserves -€179,000
down €179,000 (-37.5%), from €477,000 to €298,000
- Other debts +€15,563
up €15,563 (+18.7%), from €83,032 to €98,596
- Gross operating margin +€18,423
up €18,423 (+13.0%), from €142,177 to €160,600
- Taxes +€5,653
up €5,653 (+13.5%), from €42,006 to €47,659
- Financial income -€3,442
down €3,442 (-26.2%), from €13,142 to €9,701
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 | €697,691 | €532,333 | -€165,358 | -23.7% |
| Fixed assets | 21/28 | €96,257 | €81,032 | -€15,225 | -15.8% |
| Tangible fixed assets | 22/27 | €96,016 | €80,792 | -€15,225 | -15.9% |
| Land and buildings | 22 | €70,058 | €66,435 | -€3,623 | -5.2% |
| Plant, machinery and equipment | 23 | €22,657 | €13,596 | -€9,061 | -40.0% |
| Furniture and vehicles | 24 | €3,302 | €761 | -€2,541 | -77.0% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €601,435 | €451,302 | -€150,133 | -25.0% |
| Stocks and contracts in progress | 3 | €60,208 | €50,564 | -€9,644 | -16.0% |
| Stocks | 30/36 | €60,208 | €50,564 | -€9,644 | -16.0% |
| Amounts receivable within one year | 40/41 | €334,650 | €150,014 | -€184,636 | -55.2% |
| Trade receivables | 40 | €20,650 | €26,853 | +€6,203 | +30.0% |
| Other amounts receivable | 41 | €314,000 | €123,162 | -€190,838 | -60.8% |
| Current investments | 50/53 | €71,661 | €72,531 | +€869 | +1.2% |
| Cash at bank and in hand | 54/58 | €87,887 | €167,496 | +€79,609 | +90.6% |
| Deferred charges and accrued income | 490/1 | €47,028 | €10,697 | -€36,332 | -77.3% |
| Total equity and liabilities | 10/49 | €697,691 | €532,333 | -€165,358 | -23.7% |
| Equity | 10/15 | €503,819 | €325,719 | -€178,100 | -35.3% |
| Contributions | 10/11 | €8,065 | €8,065 | = | 0.0% |
| Reserves | 13 | €477,000 | €298,000 | -€179,000 | -37.5% |
| Distributable reserves | 133 | €477,000 | €298,000 | -€179,000 | -37.5% |
| Profit (loss) carried forward | 14 | €18,753 | €19,654 | +€900 | +4.8% |
| Amounts payable | 17/49 | €193,873 | €206,614 | +€12,742 | +6.6% |
| Amounts payable within one year | 42/48 | €193,670 | €206,614 | +€12,945 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €9,005 | €8,965 | -€40 | -0.4% |
| Trade debts | 44 | €50,956 | €46,196 | -€4,760 | -9.3% |
| Suppliers | 440/4 | €50,956 | €46,196 | -€4,760 | -9.3% |
| Taxes, remuneration and social security | 45 | €50,677 | €52,858 | +€2,181 | +4.3% |
| Taxes | 450/3 | €50,677 | €52,858 | +€2,181 | +4.3% |
| Other amounts payable | 47/48 | €83,032 | €98,596 | +€15,563 | +18.7% |
| Accrued charges and deferred income | 492/3 | €203 | - | -€203 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,282 | €15,225 | +€943 | +6.6% |
| Other operating charges | 640/8 | €3,611 | €3,402 | -€209 | -5.8% |
| Gross operating margin | 9900 | €142,177 | €160,600 | +€18,423 | +13.0% |
| Operating profit (loss) | 9901 | €124,283 | €141,973 | +€17,690 | +14.2% |
| Financial income | 75/76B | €13,142 | €9,701 | -€3,442 | -26.2% |
| Recurring financial income | 75 | €13,142 | €9,701 | -€3,442 | -26.2% |
| Financial charges | 65/66B | €3,036 | €2,114 | -€922 | -30.4% |
| Recurring financial charges | 65 | €3,036 | €2,114 | -€922 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €134,389 | €149,559 | +€15,170 | +11.3% |
| Income taxes | 67/77 | €42,006 | €47,659 | +€5,653 | +13.5% |
| Profit (loss) for the period | 9904 | €92,384 | €101,900 | +€9,517 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,384 | €101,900 | +€9,517 | +10.3% |
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 20 October 2026 via checked.be.