OPTIQUE LA VIOLETTE: 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 LA VIOLETTE
Largest movements
- Cash +€8,744
up €8,744 (+61.1%), from €14,320 to €23,064
mainly Net result for the year (+€7,801) and Receivables within one year (+€2,779)
- Receivables within one year -€2,779
down €2,779 (-99.4%), from €2,797 to €18
- Profit (loss) carried forward +€7,801
up €7,801 (+11.8%), from -€66,189 to -€58,388
- Short-term financial debts -€1,053
no longer reported in 2025 (was €1,053)
- Tax, wage and social debts -€1,005
down €1,005 (-14.5%), from €6,954 to €5,948
of which Remuneration and social security: -€2,788
- Gross operating margin +€16,435
up €16,435, from -€6,621 to €9,814
- Other operating charges +€723
up €723 (+187%), from €387 to €1,110
- Taxes +€270
up €270 (+122%), from €221 to €491
- Financial charges -€226
down €226 (-56.3%), from €402 to €175
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 | €82,738 | €88,398 | +€5,660 | +6.8% |
| Fixed assets | 21/28 | €1,734 | €1,430 | -€305 | -17.6% |
| Tangible fixed assets | 22/27 | €914 | €609 | -€305 | -33.3% |
| Other tangible fixed assets | 26 | €914 | €609 | -€305 | -33.3% |
| Financial fixed assets | 28 | €821 | €821 | = | 0.0% |
| Current assets | 29/58 | €81,003 | €86,968 | +€5,965 | +7.4% |
| Stocks and contracts in progress | 3 | €63,887 | €63,887 | = | 0.0% |
| Stocks | 30/36 | €63,887 | €63,887 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,797 | €18 | -€2,779 | -99.4% |
| Other amounts receivable | 41 | €2,797 | €18 | -€2,779 | -99.4% |
| Cash at bank and in hand | 54/58 | €14,320 | €23,064 | +€8,744 | +61.1% |
| Total equity and liabilities | 10/49 | €82,738 | €88,398 | +€5,660 | +6.8% |
| Equity | 10/15 | €68,830 | €76,630 | +€7,801 | +11.3% |
| Contributions | 10/11 | €16,741 | €16,741 | = | 0.0% |
| Reserves | 13 | €118,277 | €118,277 | = | 0.0% |
| Distributable reserves | 133 | €118,277 | €118,277 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,189 | -€58,388 | +€7,801 | +11.8% |
| Amounts payable | 17/49 | €13,908 | €11,768 | -€2,140 | -15.4% |
| Amounts payable within one year | 42/48 | €13,908 | €11,768 | -€2,140 | -15.4% |
| Financial debts | 43 | €1,053 | - | -€1,053 | |
| Credit institutions | 430/8 | €1,053 | - | -€1,053 | |
| Trade debts | 44 | €1,688 | €1,280 | -€408 | -24.2% |
| Suppliers | 440/4 | €1,688 | €1,280 | -€408 | -24.2% |
| Taxes, remuneration and social security | 45 | €6,954 | €5,948 | -€1,005 | -14.5% |
| Taxes | 450/3 | €1,954 | €3,736 | +€1,782 | +91.2% |
| Remuneration and social security | 454/9 | €5,000 | €2,212 | -€2,788 | -55.8% |
| Other amounts payable | 47/48 | €4,214 | €4,539 | +€326 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €305 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,110 | +€723 | +187% |
| Gross operating margin | 9900 | -€6,621 | €9,814 | +€16,435 | |
| Operating profit (loss) | 9901 | -€7,312 | €8,399 | +€15,712 | |
| Financial income | 75/76B | €74 | €68 | -€6 | -8.4% |
| Recurring financial income | 75 | €74 | €68 | -€6 | -8.4% |
| Financial charges | 65/66B | €402 | €175 | -€226 | -56.3% |
| Recurring financial charges | 65 | €402 | €175 | -€226 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,640 | €8,292 | +€15,932 | |
| Income taxes | 67/77 | €221 | €491 | +€270 | +122% |
| Profit (loss) for the period | 9904 | -€7,861 | €7,801 | +€15,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,861 | €7,801 | +€15,662 |
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.