OPTIQUE EXCLUSIVE: 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 EXCLUSIVE
Largest movements
- Cash -€4,352
down €4,352 (-22.0%), from €19,763 to €15,411
mainly Net result for the year (-€5,415) and Trade debts (-€923)
- Receivables within one year -€2,378
down €2,378 (-15.5%), from €15,361 to €12,983
- Profit (loss) carried forward -€3,555
down €3,555 (-19.3%), from -€18,467 to -€22,022
- Reserves -€1,860
down €1,860 (-5.8%), from €32,122 to €30,262
- Trade debts -€923
down €923 (-35.3%), from €2,618 to €1,695
- Other debts -€531
down €531 (-14.5%), from €3,665 to €3,134
- Tax, wage and social debts +€431
up €431 (+13.8%), from €3,116 to €3,547
of which Taxes: +€267
- Gross operating margin +€1,151
up €1,151 (+8.2%), from €13,986 to €15,137
- Other operating charges -€631
down €631 (-29.1%), from €2,168 to €1,538
- Staff costs +€449
up €449 (+2.7%), from €16,758 to €17,207
- Financial charges -€409
down €409 (-28.3%), from €1,444 to €1,036
- Taxes +€224
up €224 (+85.1%), from €263 to €487
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 | €35,708 | €29,015 | -€6,693 | -18.7% |
| Fixed assets | 21/28 | €407 | €409 | +€2 | +0.5% |
| Tangible fixed assets | 22/27 | €227 | €229 | +€2 | +0.8% |
| Furniture and vehicles | 24 | €227 | €229 | +€2 | +0.8% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €35,301 | €28,606 | -€6,695 | -19.0% |
| Amounts receivable within one year | 40/41 | €15,361 | €12,983 | -€2,378 | -15.5% |
| Trade receivables | 40 | €15,361 | €12,983 | -€2,378 | -15.5% |
| Cash at bank and in hand | 54/58 | €19,763 | €15,411 | -€4,352 | -22.0% |
| Deferred charges and accrued income | 490/1 | €177 | €212 | +€35 | +19.6% |
| Total equity and liabilities | 10/49 | €35,708 | €29,015 | -€6,693 | -18.7% |
| Equity | 10/15 | €26,055 | €20,639 | -€5,415 | -20.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,122 | €30,262 | -€1,860 | -5.8% |
| Distributable reserves | 133 | €32,122 | €30,262 | -€1,860 | -5.8% |
| Profit (loss) carried forward | 14 | -€18,467 | -€22,022 | -€3,555 | -19.3% |
| Amounts payable | 17/49 | €9,653 | €8,375 | -€1,278 | -13.2% |
| Amounts payable within one year | 42/48 | €9,398 | €8,375 | -€1,023 | -10.9% |
| Trade debts | 44 | €2,618 | €1,695 | -€923 | -35.3% |
| Suppliers | 440/4 | €2,618 | €1,695 | -€923 | -35.3% |
| Taxes, remuneration and social security | 45 | €3,116 | €3,547 | +€431 | +13.8% |
| Taxes | 450/3 | €3,116 | €3,383 | +€267 | +8.6% |
| Remuneration and social security | 454/9 | - | €164 | +€164 | |
| Other amounts payable | 47/48 | €3,665 | €3,134 | -€531 | -14.5% |
| Accrued charges and deferred income | 492/3 | €255 | - | -€255 | |
| Remuneration, social security and pensions | 62 | €16,758 | €17,207 | +€449 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €285 | +€78 | +37.6% |
| Other operating charges | 640/8 | €2,168 | €1,538 | -€631 | -29.1% |
| Gross operating margin | 9900 | €13,986 | €15,137 | +€1,151 | +8.2% |
| Operating profit (loss) | 9901 | -€5,148 | -€3,893 | +€1,255 | +24.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,444 | €1,036 | -€409 | -28.3% |
| Recurring financial charges | 65 | €1,444 | €1,036 | -€409 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,592 | -€4,928 | +€1,664 | +25.2% |
| Income taxes | 67/77 | €263 | €487 | +€224 | +85.1% |
| Profit (loss) for the period | 9904 | -€6,855 | -€5,415 | +€1,440 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,855 | -€5,415 | +€1,440 | +21.0% |
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.