OPTIQUE GAUTHIER: 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 GAUTHIER
Largest movements
- Tangible fixed assets -€6,435
down €6,435 (-26.9%), from €23,921 to €17,487
of which Other tangible fixed assets: -€4,803
- Stocks and contracts -€2,500
down €2,500 (-2.0%), from €125,881 to €123,381
- Profit (loss) carried forward -€19,244
down €19,244 (-35.5%), from €54,191 to €34,947
- Trade debts +€6,551
up €6,551 (+115%), from €5,713 to €12,264
- Tax, wage and social debts +€2,210
up €2,210 (+17.1%), from €12,893 to €15,103
of which Taxes: +€1,883
- Other debts +€1,980
up €1,980 (+3.9%), from €51,380 to €53,360
- Gross operating margin +€16,796
up €16,796 (+115%), from €14,663 to €31,459
- Financial charges +€1,217
up €1,217 (+33.6%), from €3,622 to €4,839
- Staff costs +€1,152
up €1,152 (+3.1%), from €37,426 to €38,578
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 | €152,147 | €142,683 | -€9,464 | -6.2% |
| Fixed assets | 21/28 | €24,030 | €17,596 | -€6,435 | -26.8% |
| Tangible fixed assets | 22/27 | €23,921 | €17,487 | -€6,435 | -26.9% |
| Plant, machinery and equipment | 23 | €2,793 | €1,161 | -€1,632 | -58.4% |
| Other tangible fixed assets | 26 | €21,128 | €16,326 | -€4,803 | -22.7% |
| Financial fixed assets | 28 | €109 | €109 | = | 0.0% |
| Current assets | 29/58 | €128,117 | €125,088 | -€3,029 | -2.4% |
| Stocks and contracts in progress | 3 | €125,881 | €123,381 | -€2,500 | -2.0% |
| Stocks | 30/36 | €125,881 | €123,381 | -€2,500 | -2.0% |
| Amounts receivable within one year | 40/41 | €1,317 | €551 | -€765 | -58.1% |
| Trade receivables | 40 | €1,317 | €551 | -€765 | -58.1% |
| Cash at bank and in hand | 54/58 | €248 | €129 | -€119 | -48.0% |
| Deferred charges and accrued income | 490/1 | €672 | €1,026 | +€355 | +52.8% |
| Total equity and liabilities | 10/49 | €152,147 | €142,683 | -€9,464 | -6.2% |
| Equity | 10/15 | €74,651 | €55,407 | -€19,244 | -25.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,191 | €34,947 | -€19,244 | -35.5% |
| Amounts payable | 17/49 | €77,497 | €87,276 | +€9,780 | +12.6% |
| Amounts payable within one year | 42/48 | €73,951 | €84,663 | +€10,712 | +14.5% |
| Financial debts | 43 | €3,965 | €3,936 | -€28 | -0.7% |
| Credit institutions | 430/8 | €3,965 | €3,936 | -€28 | -0.7% |
| Trade debts | 44 | €5,713 | €12,264 | +€6,551 | +115% |
| Suppliers | 440/4 | €5,713 | €12,264 | +€6,551 | +115% |
| Taxes, remuneration and social security | 45 | €12,893 | €15,103 | +€2,210 | +17.1% |
| Taxes | 450/3 | €4,886 | €6,769 | +€1,883 | +38.5% |
| Remuneration and social security | 454/9 | €8,007 | €8,334 | +€327 | +4.1% |
| Other amounts payable | 47/48 | €51,380 | €53,360 | +€1,980 | +3.9% |
| Accrued charges and deferred income | 492/3 | €3,546 | €2,613 | -€932 | -26.3% |
| Remuneration, social security and pensions | 62 | €37,426 | €38,578 | +€1,152 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,435 | €6,435 | = | 0.0% |
| Other operating charges | 640/8 | €672 | €904 | +€232 | +34.6% |
| Gross operating margin | 9900 | €14,663 | €31,459 | +€16,796 | +115% |
| Operating profit (loss) | 9901 | -€29,869 | -€14,457 | +€15,412 | +51.6% |
| Financial income | 75/76B | €111 | €193 | +€82 | +74.3% |
| Recurring financial income | 75 | €111 | €193 | +€82 | +74.3% |
| Financial charges | 65/66B | €3,622 | €4,839 | +€1,217 | +33.6% |
| Recurring financial charges | 65 | €3,622 | €4,839 | +€1,217 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€33,380 | -€19,103 | +€14,277 | +42.8% |
| Income taxes | 67/77 | €141 | €141 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€33,521 | -€19,244 | +€14,278 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,521 | -€19,244 | +€14,278 | +42.6% |
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.