Optique Lambotte: 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 Lambotte
Largest movements
- Cash +€50,200
up €50,200 (+53.7%), from €93,523 to €143,723
mainly Net result for the year (+€54,860) and Depreciation (+€34,699)
- Tangible fixed assets -€30,543
down €30,543 (-15.2%), from €200,759 to €170,216
of which Plant, machinery and equipment: -€21,472
- Receivables within one year +€5,135
up €5,135 (+223%), from €2,305 to €7,441
of which Trade receivables: +€4,633
- Reserves +€54,803
up €54,803 (+46.1%), from €118,905 to €173,709
of which Distributable reserves: +€54,803
- Debts after one year -€23,126
down €23,126 (-47.4%), from €48,738 to €25,612
- Tax, wage and social debts +€9,920
up €9,920 (+28.2%), from €35,163 to €45,084
of which Taxes: +€22,509
- Trade debts -€9,256
down €9,256 (-21.5%), from €43,064 to €33,808
- Current portion of long-term debt -€6,327
down €6,327 (-21.5%), from €29,453 to €23,126
- Gross operating margin +€60,587
up €60,587 (+33.9%), from €178,499 to €239,086
- Taxes +€23,668
up €23,668 (+1,973%), from €1,200 to €24,868
- Staff costs -€11,358
down €11,358 (-8.9%), from €128,247 to €116,889
- Other operating charges +€3,936
up €3,936 (+98.5%), from €3,997 to €7,933
- Depreciation +€2,975
up €2,975 (+9.4%), from €31,725 to €34,699
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 | €347,055 | €372,191 | +€25,136 | +7.2% |
| Fixed assets | 21/28 | €200,759 | €170,216 | -€30,543 | -15.2% |
| Tangible fixed assets | 22/27 | €200,759 | €170,216 | -€30,543 | -15.2% |
| Land and buildings | 22 | €122,148 | €116,518 | -€5,631 | -4.6% |
| Plant, machinery and equipment | 23 | €66,686 | €45,214 | -€21,472 | -32.2% |
| Furniture and vehicles | 24 | €11,925 | €8,485 | -€3,441 | -28.9% |
| Current assets | 29/58 | €146,296 | €201,975 | +€55,679 | +38.1% |
| Stocks and contracts in progress | 3 | €49,909 | €48,780 | -€1,128 | -2.3% |
| Stocks | 30/36 | €49,909 | €48,780 | -€1,128 | -2.3% |
| Amounts receivable within one year | 40/41 | €2,305 | €7,441 | +€5,135 | +223% |
| Trade receivables | 40 | €2,305 | €6,938 | +€4,633 | +201% |
| Other amounts receivable | 41 | - | €502 | +€502 | |
| Cash at bank and in hand | 54/58 | €93,523 | €143,723 | +€50,200 | +53.7% |
| Deferred charges and accrued income | 490/1 | €559 | €2,031 | +€1,472 | +263% |
| Total equity and liabilities | 10/49 | €347,055 | €372,191 | +€25,136 | +7.2% |
| Equity | 10/15 | €180,905 | €235,766 | +€54,860 | +30.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | - | €62,000 | +€62,000 | |
| Issued capital | 100 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €118,905 | €173,709 | +€54,803 | +46.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Reserves not available under the articles | 1311 | €6,200 | - | -€6,200 | |
| Tax-exempt reserves | 132 | €27,009 | €27,009 | = | 0.0% |
| Distributable reserves | 133 | €85,697 | €140,500 | +€54,803 | +64.0% |
| Profit (loss) carried forward | 14 | - | €57 | +€57 | |
| Amounts payable | 17/49 | €166,150 | €136,425 | -€29,725 | -17.9% |
| Amounts payable after more than one year | 17 | €48,738 | €25,612 | -€23,126 | -47.4% |
| Financial debts | 170/4 | €48,738 | €25,612 | -€23,126 | -47.4% |
| Amounts payable within one year | 42/48 | €116,719 | €110,813 | -€5,906 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €29,453 | €23,126 | -€6,327 | -21.5% |
| Trade debts | 44 | €43,064 | €33,808 | -€9,256 | -21.5% |
| Suppliers | 440/4 | €43,064 | €33,808 | -€9,256 | -21.5% |
| Taxes, remuneration and social security | 45 | €35,163 | €45,084 | +€9,920 | +28.2% |
| Taxes | 450/3 | €20,104 | €42,613 | +€22,509 | +112% |
| Remuneration and social security | 454/9 | €15,059 | €2,471 | -€12,588 | -83.6% |
| Other amounts payable | 47/48 | €9,039 | €8,795 | -€244 | -2.7% |
| Accrued charges and deferred income | 492/3 | €692 | - | -€692 | |
| Non-recurring operating income | 76A | €10 | - | -€10 | |
| Remuneration, social security and pensions | 62 | €128,247 | €116,889 | -€11,358 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,725 | €34,699 | +€2,975 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €142 | -€367 | -€508 | |
| Other operating charges | 640/8 | €3,997 | €7,933 | +€3,936 | +98.5% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €178,499 | €239,086 | +€60,587 | +33.9% |
| Operating profit (loss) | 9901 | €14,389 | €79,931 | +€65,542 | +456% |
| Financial income | 75/76B | €3,779 | €3,175 | -€604 | -16.0% |
| Recurring financial income | 75 | €3,779 | €3,175 | -€604 | -16.0% |
| Financial charges | 65/66B | €3,989 | €3,377 | -€612 | -15.3% |
| Recurring financial charges | 65 | €3,989 | €3,377 | -€612 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €14,179 | €79,729 | +€65,550 | +462% |
| Income taxes | 67/77 | €1,200 | €24,868 | +€23,668 | +1,973% |
| Profit (loss) for the period | 9904 | €12,979 | €54,860 | +€41,882 | +323% |
| Profit (loss) for the period to be appropriated | 9905 | €12,979 | €54,860 | +€41,882 | +323% |
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.