OPTIQUE ENTREVUE: 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 ENTREVUE
Largest movements
- Current investments +€90,000
up €90,000 (+150%), from €60,000 to €150,000
- Cash -€82,710
down €82,710 (-20.8%), from €398,373 to €315,663
mainly Current investments (-€90,000) and Investment in fixed assets (net) (-€80,419)
- Tangible fixed assets +€58,294
up €58,294 (+53.2%), from €109,674 to €167,968
of which Other tangible fixed assets: +€66,096
- Receivables within one year +€25,710
up €25,710 (+954%), from €2,696 to €28,405
of which Trade receivables: +€22,472
- Deferred charges and accrued income -€13,407
down €13,407 (-85.0%), from €15,771 to €2,365
- Reserves +€103,335
up €103,335 (+22.2%), from €464,490 to €567,825
- Tax, wage and social debts -€24,427
down €24,427 (-60.6%), from €40,310 to €15,883
of which Taxes: -€26,731
- Debts after one year -€22,600
down €22,600 (-18.6%), from €121,500 to €98,900
- Trade debts +€17,715
up €17,715 (+68.7%), from €25,804 to €43,519
- Accrued charges and deferred income +€8,293
up €8,293 (+78.5%), from €10,569 to €18,862
- Write-downs +€36,282
new in 2025: €36,282
- Gross operating margin +€28,711
up €28,711 (+12.8%), from €223,872 to €252,583
- Staff costs +€8,698
up €8,698 (+24.5%), from €35,567 to €44,265
- Taxes -€8,226
down €8,226 (-16.4%), from €50,039 to €41,813
- Financial income -€5,194
down €5,194 (-40.2%), from €12,926 to €7,731
of which Non-recurring financial income: -€6,239
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 | €691,902 | €775,943 | +€84,042 | +12.1% |
| Fixed assets | 21/28 | €110,474 | €168,768 | +€58,294 | +52.8% |
| Tangible fixed assets | 22/27 | €109,674 | €167,968 | +€58,294 | +53.2% |
| Plant, machinery and equipment | 23 | €48,096 | €43,603 | -€4,493 | -9.3% |
| Furniture and vehicles | 24 | €48,185 | €44,876 | -€3,308 | -6.9% |
| Other tangible fixed assets | 26 | €13,393 | €79,490 | +€66,096 | +493% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €581,428 | €607,175 | +€25,747 | +4.4% |
| Stocks and contracts in progress | 3 | €104,588 | €110,742 | +€6,154 | +5.9% |
| Stocks | 30/36 | €104,588 | €110,742 | +€6,154 | +5.9% |
| Amounts receivable within one year | 40/41 | €2,696 | €28,405 | +€25,710 | +954% |
| Trade receivables | 40 | €2,143 | €24,615 | +€22,472 | +1,049% |
| Other amounts receivable | 41 | €553 | €3,790 | +€3,237 | +586% |
| Current investments | 50/53 | €60,000 | €150,000 | +€90,000 | +150% |
| Cash at bank and in hand | 54/58 | €398,373 | €315,663 | -€82,710 | -20.8% |
| Deferred charges and accrued income | 490/1 | €15,771 | €2,365 | -€13,407 | -85.0% |
| Total equity and liabilities | 10/49 | €691,902 | €775,943 | +€84,042 | +12.1% |
| Equity | 10/15 | €487,649 | €590,152 | +€102,502 | +21.0% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €464,490 | €567,825 | +€103,335 | +22.2% |
| Distributable reserves | 133 | €464,490 | €567,825 | +€103,335 | +22.2% |
| Profit (loss) carried forward | 14 | €1,159 | €327 | -€833 | -71.8% |
| Amounts payable | 17/49 | €204,252 | €185,792 | -€18,461 | -9.0% |
| Amounts payable after more than one year | 17 | €121,500 | €98,900 | -€22,600 | -18.6% |
| Other amounts payable | 178/9 | €121,500 | €98,900 | -€22,600 | -18.6% |
| Amounts payable within one year | 42/48 | €72,183 | €68,030 | -€4,153 | -5.8% |
| Trade debts | 44 | €25,804 | €43,519 | +€17,715 | +68.7% |
| Suppliers | 440/4 | €25,804 | €43,519 | +€17,715 | +68.7% |
| Taxes, remuneration and social security | 45 | €40,310 | €15,883 | -€24,427 | -60.6% |
| Taxes | 450/3 | €31,549 | €4,818 | -€26,731 | -84.7% |
| Remuneration and social security | 454/9 | €8,761 | €11,065 | +€2,304 | +26.3% |
| Other amounts payable | 47/48 | €6,069 | €8,627 | +€2,558 | +42.2% |
| Accrued charges and deferred income | 492/3 | €10,569 | €18,862 | +€8,293 | +78.5% |
| Remuneration, social security and pensions | 62 | €35,567 | €44,265 | +€8,698 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,450 | €22,125 | +€675 | +3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €36,282 | +€36,282 | |
| Other operating charges | 640/8 | €6,592 | €2,134 | -€4,458 | -67.6% |
| Gross operating margin | 9900 | €223,872 | €252,583 | +€28,711 | +12.8% |
| Operating profit (loss) | 9901 | €160,262 | €147,777 | -€12,485 | -7.8% |
| Financial income | 75/76B | €12,926 | €7,731 | -€5,194 | -40.2% |
| Recurring financial income | 75 | €6,687 | €7,731 | +€1,044 | +15.6% |
| Non-recurring financial income | 76B | €6,239 | - | -€6,239 | |
| Financial charges | 65/66B | €12,821 | €10,360 | -€2,462 | -19.2% |
| Recurring financial charges | 65 | €12,821 | €10,360 | -€2,462 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €160,367 | €145,148 | -€15,218 | -9.5% |
| Income taxes | 67/77 | €50,039 | €41,813 | -€8,226 | -16.4% |
| Profit (loss) for the period | 9904 | €110,327 | €103,335 | -€6,992 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,327 | €103,335 | -€6,992 | -6.3% |
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 30 October 2026 via checked.be.