OPTIQUE FONCK: what changed
OPTIQUE FONCK
Largest movements
- Stocks and contracts -€15,322
down €15,322 (-31.7%), from €48,326 to €33,004
- Tangible fixed assets -€14,079
down €14,079 (-21.4%), from €65,900 to €51,822
of which Furniture and vehicles: -€12,116
- Receivables within one year -€2,391
down €2,391 (-62.3%), from €3,836 to €1,445
of which Trade receivables: -€3,822
- Deferred charges and accrued income +€1,755
up €1,755 (+44.3%), from €3,964 to €5,720
- Cash -€1,348
down €1,348 (-42.0%), from €3,209 to €1,861
mainly Net result for the year (-€32,413) and Accrued charges and deferred income (-€2,496)
- Profit (loss) carried forward -€32,413
down €32,413 (-453%), from -€7,161 to -€39,573
- Other debts +€6,182
up €6,182 (+11.0%), from €56,208 to €62,390
- Accrued charges and deferred income -€2,496
no longer reported in 2025 (was €2,496)
- Trade debts -€1,671
down €1,671 (-11.2%), from €14,883 to €13,212
- Depreciation +€4,599
up €4,599 (+48.5%), from €9,480 to €14,079
- Gross operating margin -€1,820
down €1,820 (-21.8%), from -€8,363 to -€10,183
- Taxes +€390
new in 2025: €390
- Financial income -€331
down €331 (-53.5%), from €618 to €287
of which Non-recurring financial income: -€186
- Other operating charges +€233
up €233 (+3.2%), from €7,245 to €7,477
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 | €128,225 | €96,840 | -€31,385 | -24.5% |
| Fixed assets | 21/28 | €68,890 | €54,812 | -€14,079 | -20.4% |
| Tangible fixed assets | 22/27 | €65,900 | €51,822 | -€14,079 | -21.4% |
| Plant, machinery and equipment | 23 | €9,716 | €7,754 | -€1,962 | -20.2% |
| Furniture and vehicles | 24 | €56,184 | €44,068 | -€12,116 | -21.6% |
| Financial fixed assets | 28 | €2,990 | €2,990 | = | 0.0% |
| Current assets | 29/58 | €59,334 | €42,029 | -€17,306 | -29.2% |
| Stocks and contracts in progress | 3 | €48,326 | €33,004 | -€15,322 | -31.7% |
| Stocks | 30/36 | €48,326 | €33,004 | -€15,322 | -31.7% |
| Amounts receivable within one year | 40/41 | €3,836 | €1,445 | -€2,391 | -62.3% |
| Trade receivables | 40 | €3,822 | €0 | -€3,822 | -100% |
| Other amounts receivable | 41 | €13 | €1,445 | +€1,431 | +10,698% |
| Cash at bank and in hand | 54/58 | €3,209 | €1,861 | -€1,348 | -42.0% |
| Deferred charges and accrued income | 490/1 | €3,964 | €5,720 | +€1,755 | +44.3% |
| Total equity and liabilities | 10/49 | €128,225 | €96,840 | -€31,385 | -24.5% |
| Equity | 10/15 | €50,713 | €18,300 | -€32,413 | -63.9% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €45,479 | €45,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €22,479 | €22,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,161 | -€39,573 | -€32,413 | -453% |
| Amounts payable | 17/49 | €77,512 | €78,540 | +€1,028 | +1.3% |
| Amounts payable within one year | 42/48 | €75,016 | €78,540 | +€3,524 | +4.7% |
| Trade debts | 44 | €14,883 | €13,212 | -€1,671 | -11.2% |
| Suppliers | 440/4 | €14,883 | €13,212 | -€1,671 | -11.2% |
| Taxes, remuneration and social security | 45 | €3,925 | €2,937 | -€988 | -25.2% |
| Taxes | 450/3 | €925 | €2,937 | +€2,012 | +217% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €56,208 | €62,390 | +€6,182 | +11.0% |
| Accrued charges and deferred income | 492/3 | €2,496 | - | -€2,496 | |
| Non-recurring operating income | 76A | €3,002 | - | -€3,002 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,480 | €14,079 | +€4,599 | +48.5% |
| Other operating charges | 640/8 | €7,245 | €7,477 | +€233 | +3.2% |
| Non-recurring operating charges | 66A | €69 | €248 | +€179 | +259% |
| Gross operating margin | 9900 | -€8,363 | -€10,183 | -€1,820 | -21.8% |
| Operating profit (loss) | 9901 | -€25,157 | -€31,987 | -€6,830 | -27.1% |
| Financial income | 75/76B | €618 | €287 | -€331 | -53.5% |
| Recurring financial income | 75 | €432 | €287 | -€145 | -33.6% |
| Non-recurring financial income | 76B | €186 | €0 | -€186 | -100.0% |
| Financial charges | 65/66B | €192 | €322 | +€131 | +68.3% |
| Recurring financial charges | 65 | €73 | €302 | +€229 | +316% |
| Non-recurring financial charges | 66B | €119 | €20 | -€99 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,731 | -€32,023 | -€7,292 | -29.5% |
| Income taxes | 67/77 | - | €390 | +€390 | |
| Profit (loss) for the period | 9904 | -€24,731 | -€32,413 | -€7,682 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,731 | -€32,413 | -€7,682 | -31.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.