OPTIQUE GOUBLE: 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 GOUBLE
Largest movements
- Receivables within one year -€12,669
down €12,669 (-99.4%), from €12,750 to €80
of which Trade receivables: -€12,641
- Cash +€9,083
up €9,083 (+22.9%), from €39,625 to €48,708
mainly Receivables within one year (+€12,669) and Net result for the year (+€7,062)
- Tangible fixed assets -€1,795
down €1,795 (-10.5%), from €17,039 to €15,244
of which Other tangible fixed assets: -€1,455
- Profit (loss) carried forward +€7,062
up €7,062, from -€6,928 to €134
- Current portion of long-term debt -€4,168
down €4,168 (-91.5%), from €4,553 to €385
- Advances received -€3,659
down €3,659 (-100%), from €3,659 to €0
- Trade debts -€3,578
down €3,578 (-28.6%), from €12,511 to €8,933
- Gross operating margin +€14,163
up €14,163 (+1,678%), from €844 to €15,007
- Taxes +€1,681
new in 2025: €1,681
- Depreciation +€1,667
up €1,667 (+63.0%), from €2,645 to €4,312
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 | €130,570 | €124,027 | -€6,543 | -5.0% |
| Fixed assets | 21/28 | €17,839 | €16,044 | -€1,795 | -10.1% |
| Tangible fixed assets | 22/27 | €17,039 | €15,244 | -€1,795 | -10.5% |
| Plant, machinery and equipment | 23 | €13,192 | €12,852 | -€339 | -2.6% |
| Other tangible fixed assets | 26 | €3,847 | €2,392 | -€1,455 | -37.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €112,731 | €107,983 | -€4,748 | -4.2% |
| Stocks and contracts in progress | 3 | €59,042 | €57,864 | -€1,178 | -2.0% |
| Stocks | 30/36 | €59,042 | €57,864 | -€1,178 | -2.0% |
| Amounts receivable within one year | 40/41 | €12,750 | €80 | -€12,669 | -99.4% |
| Trade receivables | 40 | €12,641 | €0 | -€12,641 | -100% |
| Other amounts receivable | 41 | €108 | €80 | -€28 | -25.7% |
| Cash at bank and in hand | 54/58 | €39,625 | €48,708 | +€9,083 | +22.9% |
| Deferred charges and accrued income | 490/1 | €1,314 | €1,331 | +€16 | +1.2% |
| Total equity and liabilities | 10/49 | €130,570 | €124,027 | -€6,543 | -5.0% |
| Equity | 10/15 | €5,372 | €12,434 | +€7,062 | +131% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,100 | €6,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,100 | €6,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,928 | €134 | +€7,062 | |
| Amounts payable | 17/49 | €125,198 | €111,593 | -€13,605 | -10.9% |
| Amounts payable after more than one year | 17 | €385 | €0 | -€385 | -100% |
| Financial debts | 170/4 | €385 | €0 | -€385 | -100% |
| Amounts payable within one year | 42/48 | €124,812 | €111,593 | -€13,219 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €4,553 | €385 | -€4,168 | -91.5% |
| Trade debts | 44 | €12,511 | €8,933 | -€3,578 | -28.6% |
| Suppliers | 440/4 | €12,511 | €8,933 | -€3,578 | -28.6% |
| Advances received on contracts in progress | 46 | €3,659 | €0 | -€3,659 | -100% |
| Taxes, remuneration and social security | 45 | €5,625 | €4,627 | -€997 | -17.7% |
| Taxes | 450/3 | €5,625 | €4,627 | -€997 | -17.7% |
| Other amounts payable | 47/48 | €98,464 | €97,648 | -€817 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,645 | €4,312 | +€1,667 | +63.0% |
| Other operating charges | 640/8 | €1,721 | €1,738 | +€17 | +1.0% |
| Gross operating margin | 9900 | €844 | €15,007 | +€14,163 | +1,678% |
| Operating profit (loss) | 9901 | -€3,522 | €8,956 | +€12,479 | |
| Financial income | 75/76B | €278 | €188 | -€90 | -32.4% |
| Recurring financial income | 75 | €278 | €188 | -€90 | -32.4% |
| Financial charges | 65/66B | €466 | €402 | -€65 | -13.8% |
| Recurring financial charges | 65 | €466 | €402 | -€65 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,710 | €8,742 | +€12,453 | |
| Income taxes | 67/77 | - | €1,681 | +€1,681 | |
| Profit (loss) for the period | 9904 | -€3,710 | €7,062 | +€10,772 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,710 | €7,062 | +€10,772 |
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 23 October 2026 via checked.be.