OPTIQUE HITTELET: what changed
Two fiscal 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.
What changed
OPTIQUE HITTELET
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€197,797
2024 · €161,510+€36,287
Equity
€1.0m
2024 · €938,778+€72,797
Cash
€462,172
2024 · €413,916+€48,256
Balance sheet total
€1.2m
2024 · €1.1m+€32,490
Largest movements
Assets
- Tangible fixed assets -€65,673
down €65,673 (-25.6%), from €256,642 to €190,969
- Current investments +€50,000
up €50,000 (+14.3%), from €350,000 to €400,000
- Cash +€48,256
up €48,256 (+11.7%), from €413,916 to €462,172
mainly Net result for the year (+€197,797) and Depreciation (+€73,134)
Equity and liabilities
- Reserves +€65,000
up €65,000 (+8.8%), from €736,860 to €801,860
- Current portion of long-term debt -€12,706
down €12,706 (-54.0%), from €23,533 to €10,827
Income statement
- Turnover +€153,812
up €153,812 (+15.6%), from €983,695 to €1.1m
- Gross operating margin +€95,578
up €95,578 (+23.0%), from €416,225 to €511,803
- Purchases and services +€62,104
up €62,104 (+10.7%), from €581,492 to €643,596
- Staff costs +€27,859
up €27,859 (+21.5%), from €129,834 to €157,693
- Taxes +€18,914
up €18,914 (+27.5%), from €68,765 to €87,679
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.
Result 2024
€161,510
Gross operating margin
+€95,578
Staff costs
-€27,859
Depreciation
-€7,609
Other operating charges
-€1,350
Financial income
-€3,749
Financial charges
+€191
Taxes
-€18,914
Result 2025
€197,797
Cash bridge derived
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.
From operations
+€254,250
Investment
-€57,461
Financing
-€148,533
Cash 2024
€413,916
From operations (derived)
+€254,250
Net result for the year
+€197,797
Depreciation
+€73,134
Stocks and contracts
-€8,389
Receivables within one year
+€5,455
Deferred charges and accrued income
+€3,026
Trade debts
-€4,545
Tax, wage and social debts
-€7,774
Advances received
-€3,613
Other debts
-€3,815
Accrued charges and deferred income
+€2,972
Investment (derived)
-€57,461
Investment in fixed assets (net)
-€7,461
Current investments
-€50,000
Financing
-€148,533
Debts after one year
-€10,827
Current portion of long-term debt
-€12,706
Contributions, distributions and other
-€125,000
Cash 2025
€462,172
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,142,240 | €1,174,730 | +€32,490 | +2.8% |
| Fixed assets | 21/28 | €256,820 | €191,147 | -€65,673 | -25.6% |
| Tangible fixed assets | 22/27 | €256,642 | €190,969 | -€65,673 | -25.6% |
| Plant, machinery and equipment | 23 | €60,082 | €44,620 | -€15,462 | -25.7% |
| Furniture and vehicles | 24 | €37,666 | €18,590 | -€19,075 | -50.6% |
| Other tangible fixed assets | 26 | €158,894 | €127,759 | -€31,135 | -19.6% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €885,420 | €983,583 | +€98,163 | +11.1% |
| Stocks and contracts in progress | 3 | €107,683 | €116,072 | +€8,389 | +7.8% |
| Stocks | 30/36 | €107,683 | €116,072 | +€8,389 | +7.8% |
| Amounts receivable within one year | 40/41 | €5,813 | €357 | -€5,455 | -93.9% |
| Trade receivables | 40 | €270 | €26 | -€244 | -90.3% |
| Other amounts receivable | 41 | €5,543 | €331 | -€5,211 | -94.0% |
| Current investments | 50/53 | €350,000 | €400,000 | +€50,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €413,916 | €462,172 | +€48,256 | +11.7% |
| Deferred charges and accrued income | 490/1 | €8,008 | €4,982 | -€3,026 | -37.8% |
| Total equity and liabilities | 10/49 | €1,142,240 | €1,174,730 | +€32,490 | +2.8% |
| Equity | 10/15 | €938,778 | €1,011,575 | +€72,797 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €736,860 | €801,860 | +€65,000 | +8.8% |
| Distributable reserves | 133 | €736,860 | €801,860 | +€65,000 | +8.8% |
| Profit (loss) carried forward | 14 | €183,318 | €191,115 | +€7,797 | +4.3% |
| Amounts payable | 17/49 | €203,462 | €163,155 | -€40,307 | -19.8% |
| Amounts payable after more than one year | 17 | €43,278 | €32,451 | -€10,827 | -25.0% |
| Financial debts | 170/4 | €43,278 | €32,451 | -€10,827 | -25.0% |
| Amounts payable within one year | 42/48 | €157,929 | €125,477 | -€32,452 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €23,533 | €10,827 | -€12,706 | -54.0% |
| Trade debts | 44 | €60,186 | €55,641 | -€4,545 | -7.6% |
| Suppliers | 440/4 | €60,186 | €55,641 | -€4,545 | -7.6% |
| Advances received on contracts in progress | 46 | €3,613 | - | -€3,613 | |
| Taxes, remuneration and social security | 45 | €58,787 | €51,014 | -€7,774 | -13.2% |
| Taxes | 450/3 | €58,787 | €51,014 | -€7,774 | -13.2% |
| Other amounts payable | 47/48 | €11,810 | €7,996 | -€3,815 | -32.3% |
| Accrued charges and deferred income | 492/3 | €2,255 | €5,227 | +€2,972 | +131.8% |
| Turnover | 70 | €983,695 | €1,137,507 | +€153,812 | +15.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €581,492 | €643,596 | +€62,104 | +10.7% |
| Remuneration, social security and pensions | 62 | €129,834 | €157,693 | +€27,859 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,525 | €73,134 | +€7,609 | +11.6% |
| Other operating charges | 640/8 | €1,882 | €3,232 | +€1,350 | +71.7% |
| Gross operating margin | 9900 | €416,225 | €511,803 | +€95,578 | +23.0% |
| Operating profit (loss) | 9901 | €218,984 | €277,744 | +€58,760 | +26.8% |
| Financial income | 75/76B | €16,040 | €12,291 | -€3,749 | -23.4% |
| Recurring financial income | 75 | €16,040 | €12,291 | -€3,749 | -23.4% |
| Financial charges | 65/66B | €4,750 | €4,559 | -€191 | -4.0% |
| Recurring financial charges | 65 | €4,750 | €4,559 | -€191 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €230,275 | €285,476 | +€55,201 | +24.0% |
| Income taxes | 67/77 | €68,765 | €87,679 | +€18,914 | +27.5% |
| Profit (loss) for the period | 9904 | €161,510 | €197,797 | +€36,287 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €161,510 | €197,797 | +€36,287 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.