Optique Lanvin: 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.
Optique Lanvin
Largest movements
- Receivables within one year +€22,213
up €22,213 (+44.3%), from €50,195 to €72,408
of which Other amounts receivable: +€25,135
- Intangible fixed assets -€18,000
down €18,000 (-75.0%), from €24,000 to €6,000
- Tax, wage and social debts +€3,111
up €3,111 (+10.4%), from €30,051 to €33,162
- Short-term financial debts +€2,055
up €2,055 (+9.3%), from €22,109 to €24,164
- Trade debts -€1,806
down €1,806 (-26.4%), from €6,849 to €5,043
- Other debts +€1,480
up €1,480 (+98.7%), from €1,500 to €2,980
- Gross operating margin -€22,457
down €22,457 (-43.6%), from €51,506 to €29,049
- Taxes -€5,118
down €5,118 (-73.1%), from €6,997 to €1,879
- Write-downs -€4,581
down €4,581, from €4,096 to -€485
- Financial charges +€534
up €534 (+9.6%), from €5,573 to €6,106
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,635 | €120,686 | +€5,051 | +4.4% |
| Fixed assets | 21/28 | €24,907 | €7,775 | -€17,132 | -68.8% |
| Intangible fixed assets | 21 | €24,000 | €6,000 | -€18,000 | -75.0% |
| Tangible fixed assets | 22/27 | €7 | €875 | +€868 | +12495.3% |
| Furniture and vehicles | 24 | €7 | €875 | +€868 | +12495.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €90,728 | €112,910 | +€22,182 | +24.4% |
| Stocks and contracts in progress | 3 | €31,904 | €31,868 | -€35 | -0.1% |
| Stocks | 30/36 | €31,904 | €31,868 | -€35 | -0.1% |
| Amounts receivable within one year | 40/41 | €50,195 | €72,408 | +€22,213 | +44.3% |
| Trade receivables | 40 | €7,316 | €4,394 | -€2,921 | -39.9% |
| Other amounts receivable | 41 | €42,879 | €68,014 | +€25,135 | +58.6% |
| Cash at bank and in hand | 54/58 | €5,395 | €5,403 | +€7 | +0.1% |
| Deferred charges and accrued income | 490/1 | €3,234 | €3,231 | -€3 | -0.1% |
| Total equity and liabilities | 10/49 | €115,635 | €120,686 | +€5,051 | +4.4% |
| Equity | 10/15 | €55,065 | €55,219 | +€155 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €465 | €619 | +€155 | +33.2% |
| Amounts payable | 17/49 | €60,570 | €65,466 | +€4,896 | +8.1% |
| Amounts payable within one year | 42/48 | €60,509 | €65,349 | +€4,839 | +8.0% |
| Financial debts | 43 | €22,109 | €24,164 | +€2,055 | +9.3% |
| Credit institutions | 430/8 | €22,109 | €24,164 | +€2,055 | +9.3% |
| Trade debts | 44 | €6,849 | €5,043 | -€1,806 | -26.4% |
| Suppliers | 440/4 | €6,849 | €5,043 | -€1,806 | -26.4% |
| Taxes, remuneration and social security | 45 | €30,051 | €33,162 | +€3,111 | +10.4% |
| Taxes | 450/3 | €30,051 | €33,162 | +€3,111 | +10.4% |
| Other amounts payable | 47/48 | €1,500 | €2,980 | +€1,480 | +98.7% |
| Accrued charges and deferred income | 492/3 | €60 | €117 | +€57 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,575 | €18,110 | -€465 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,096 | -€485 | -€4,581 | |
| Other operating charges | 640/8 | €3,424 | €3,320 | -€104 | -3.0% |
| Gross operating margin | 9900 | €51,506 | €29,049 | -€22,457 | -43.6% |
| Operating profit (loss) | 9901 | €25,411 | €8,104 | -€17,307 | -68.1% |
| Financial income | 75/76B | €249 | €36 | -€213 | -85.6% |
| Recurring financial income | 75 | €249 | €36 | -€213 | -85.6% |
| Financial charges | 65/66B | €5,573 | €6,106 | +€534 | +9.6% |
| Recurring financial charges | 65 | €5,573 | €6,106 | +€534 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €20,088 | €2,033 | -€18,054 | -89.9% |
| Income taxes | 67/77 | €6,997 | €1,879 | -€5,118 | -73.1% |
| Profit (loss) for the period | 9904 | €13,091 | €155 | -€12,937 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,091 | €155 | -€12,937 | -98.8% |
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 6 October 2026 via checked.be.