OPTIQUE INVEST: what changed
What changed
OPTIQUE INVEST
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
filed annual accounts (NBB)
Net result for the year
€129,407
2024 · €73,295+€56,113
Equity
€176,219
2024 · €96,812+€79,407
Cash
€134,456
2024 · €169,662-€35,206
Balance sheet total
€1.2m
2024 · €1.5m-€213,485
Largest movements
Assets
- Intangible fixed assets -€110,203
down €110,203 (-22.2%), from €496,701 to €386,498
- Tangible fixed assets -€101,378
down €101,378 (-17.4%), from €582,495 to €481,117
of which Other tangible fixed assets: -€88,457
- Cash -€35,206
down €35,206 (-20.8%), from €169,662 to €134,456
mainly Short-term financial debts (-€189,824) and Debts after one year (-€152,427)
- Stocks and contracts +€31,055
up €31,055 (+16.1%), from €193,053 to €224,108
Equity and liabilities
- Short-term financial debts -€189,824
down €189,824 (-94.9%), from €200,000 to €10,176
- Debts after one year -€152,427
down €152,427 (-26.0%), from €585,441 to €433,014
- Profit (loss) carried forward +€79,407
up €79,407 (+91.5%), from €86,812 to €166,219
- Other debts +€50,000
up €50,000 (+87.2%), from €57,360 to €107,360
- Tax, wage and social debts +€28,383
up €28,383 (+54.7%), from €51,893 to €80,276
of which Taxes: +€26,793
Income statement
- Gross operating margin +€55,106
up €55,106 (+11.3%), from €488,812 to €543,918
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.
Result 2024
€73,295
Gross operating margin
+€55,106
Staff costs
-€1,217
Depreciation
+€646
Other operating charges
-€1,290
Financial income
+€2,607
Financial charges
+€1,641
Taxes
-€1,379
Result 2025
€129,407
raises the resultlowers the result
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.
From operations
+€358,339
Investment
+€486
Financing
-€394,032
Cash 2024
€169,662
From operations (derived)
+€358,339
Net result for the year
+€129,407
Depreciation
+€211,581
Stocks and contracts
-€31,055
Receivables within one year
-€924
Deferred charges and accrued income
-€1,811
Trade debts
-€27,243
Tax, wage and social debts
+€28,383
Other debts
+€50,000
Investment (derived)
+€486
Current investments
+€486
Financing
-€394,032
Debts after one year
-€152,427
Current portion of long-term debt
-€1,781
Short-term financial debts
-€189,824
Contributions, distributions and other
-€50,000
Cash 2025
€134,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,455,318 | €1,241,834 | -€213,485 | -14.7% |
| Fixed assets | 21/28 | €1,079,196 | €867,615 | -€211,581 | -19.6% |
| Intangible fixed assets | 21 | €496,701 | €386,498 | -€110,203 | -22.2% |
| Tangible fixed assets | 22/27 | €582,495 | €481,117 | -€101,378 | -17.4% |
| Plant, machinery and equipment | 23 | €5,767 | €1,050 | -€4,717 | -81.8% |
| Furniture and vehicles | 24 | €17,091 | €8,887 | -€8,204 | -48.0% |
| Other tangible fixed assets | 26 | €559,637 | €471,180 | -€88,457 | -15.8% |
| Current assets | 29/58 | €376,122 | €374,219 | -€1,903 | -0.5% |
| Stocks and contracts in progress | 3 | €193,053 | €224,108 | +€31,055 | +16.1% |
| Stocks | 30/36 | €193,053 | €224,108 | +€31,055 | +16.1% |
| Amounts receivable within one year | 40/41 | €1,940 | €2,864 | +€924 | +47.6% |
| Trade receivables | 40 | €734 | €2,864 | +€2,130 | +290% |
| Other amounts receivable | 41 | €1,206 | - | -€1,206 | |
| Current investments | 50/53 | €486 | - | -€486 | |
| Cash at bank and in hand | 54/58 | €169,662 | €134,456 | -€35,206 | -20.8% |
| Deferred charges and accrued income | 490/1 | €10,981 | €12,792 | +€1,811 | +16.5% |
| Total equity and liabilities | 10/49 | €1,455,318 | €1,241,834 | -€213,485 | -14.7% |
| Equity | 10/15 | €96,812 | €176,219 | +€79,407 | +82.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,812 | €166,219 | +€79,407 | +91.5% |
| Amounts payable | 17/49 | €1,358,506 | €1,065,614 | -€292,892 | -21.6% |
| Amounts payable after more than one year | 17 | €585,441 | €433,014 | -€152,427 | -26.0% |
| Financial debts | 170/4 | €585,441 | €433,014 | -€152,427 | -26.0% |
| Amounts payable within one year | 42/48 | €773,065 | €632,600 | -€140,465 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €157,288 | €155,508 | -€1,781 | -1.1% |
| Financial debts | 43 | €200,000 | €10,176 | -€189,824 | -94.9% |
| Credit institutions | 430/8 | €200,000 | €10,176 | -€189,824 | -94.9% |
| Trade debts | 44 | €306,524 | €279,281 | -€27,243 | -8.9% |
| Suppliers | 440/4 | €306,524 | €279,281 | -€27,243 | -8.9% |
| Taxes, remuneration and social security | 45 | €51,893 | €80,276 | +€28,383 | +54.7% |
| Taxes | 450/3 | €25,573 | €52,366 | +€26,793 | +105% |
| Remuneration and social security | 454/9 | €26,319 | €27,910 | +€1,590 | +6.0% |
| Other amounts payable | 47/48 | €57,360 | €107,360 | +€50,000 | +87.2% |
| Remuneration, social security and pensions | 62 | €131,516 | €132,734 | +€1,217 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,228 | €211,581 | -€646 | -0.3% |
| Other operating charges | 640/8 | €7,660 | €8,950 | +€1,290 | +16.8% |
| Gross operating margin | 9900 | €488,812 | €543,918 | +€55,106 | +11.3% |
| Operating profit (loss) | 9901 | €137,408 | €190,652 | +€53,244 | +38.7% |
| Financial income | 75/76B | €5,601 | €8,208 | +€2,607 | +46.6% |
| Recurring financial income | 75 | €5,601 | €8,208 | +€2,607 | +46.6% |
| Financial charges | 65/66B | €39,654 | €38,014 | -€1,641 | -4.1% |
| Recurring financial charges | 65 | €39,654 | €38,014 | -€1,641 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €103,355 | €160,846 | +€57,492 | +55.6% |
| Income taxes | 67/77 | €30,060 | €31,439 | +€1,379 | +4.6% |
| Profit (loss) for the period | 9904 | €73,295 | €129,407 | +€56,113 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,295 | €129,407 | +€56,113 | +76.6% |
Next steps
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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.