OPTIQUE LECAPITAINE: 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 LECAPITAINE
Largest movements
- Cash +€48,492
up €48,492 (+64.0%), from €75,758 to €124,250
mainly Debts after one year (+€34,321) and Depreciation (+€28,944)
- Stocks and contracts -€13,545
down €13,545 (-8.1%), from €167,346 to €153,801
- Tangible fixed assets +€5,077
up €5,077 (+2.7%), from €187,281 to €192,358
of which Furniture and vehicles: +€8,890
- Debts after one year +€34,321
up €34,321 (+46.6%), from €73,638 to €107,959
- Profit (loss) carried forward +€18,724
up €18,724 (+7.5%), from €249,709 to €268,433
- Current portion of long-term debt -€18,144
down €18,144 (-35.5%), from €51,168 to €33,024
- Tax, wage and social debts +€10,226
up €10,226 (+122%), from €8,397 to €18,623
of which Taxes: +€8,379
- Accrued charges and deferred income -€5,921
no longer reported in 2025 (was €5,921)
- Purchases and services +€20,877
up €20,877 (+9.1%), from €228,942 to €249,819
- Gross operating margin +€14,785
up €14,785 (+14.9%), from €98,981 to €113,766
- Depreciation +€11,632
up €11,632 (+67.2%), from €17,312 to €28,944
- Taxes -€7,422
down €7,422 (-50.8%), from €14,623 to €7,201
- Financial charges +€2,616
up €2,616 (+70.1%), from €3,732 to €6,348
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 | €432,539 | €473,781 | +€41,242 | +9.5% |
| Fixed assets | 21/28 | €187,719 | €192,796 | +€5,077 | +2.7% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €187,281 | €192,358 | +€5,077 | +2.7% |
| Land and buildings | 22 | €56,492 | €53,340 | -€3,152 | -5.6% |
| Plant, machinery and equipment | 23 | €2,329 | €1,668 | -€661 | -28.4% |
| Furniture and vehicles | 24 | €128,460 | €137,350 | +€8,890 | +6.9% |
| Financial fixed assets | 28 | €438 | €438 | = | 0.0% |
| Current assets | 29/58 | €244,820 | €280,985 | +€36,165 | +14.8% |
| Stocks and contracts in progress | 3 | €167,346 | €153,801 | -€13,545 | -8.1% |
| Stocks | 30/36 | €167,346 | €153,801 | -€13,545 | -8.1% |
| Amounts receivable within one year | 40/41 | €1,330 | €2,374 | +€1,044 | +78.5% |
| Trade receivables | 40 | €337 | €2,374 | +€2,037 | +604% |
| Other amounts receivable | 41 | €993 | - | -€993 | |
| Cash at bank and in hand | 54/58 | €75,758 | €124,250 | +€48,492 | +64.0% |
| Deferred charges and accrued income | 490/1 | €386 | €560 | +€174 | +45.1% |
| Total equity and liabilities | 10/49 | €432,539 | €473,781 | +€41,242 | +9.5% |
| Equity | 10/15 | €270,169 | €288,893 | +€18,724 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,709 | €268,433 | +€18,724 | +7.5% |
| Amounts payable | 17/49 | €162,370 | €184,888 | +€22,518 | +13.9% |
| Amounts payable after more than one year | 17 | €73,638 | €107,959 | +€34,321 | +46.6% |
| Financial debts | 170/4 | €73,638 | €107,959 | +€34,321 | +46.6% |
| Amounts payable within one year | 42/48 | €82,811 | €76,929 | -€5,882 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €51,168 | €33,024 | -€18,144 | -35.5% |
| Trade debts | 44 | €12,699 | €13,647 | +€948 | +7.5% |
| Suppliers | 440/4 | €12,699 | €13,647 | +€948 | +7.5% |
| Taxes, remuneration and social security | 45 | €8,397 | €18,623 | +€10,226 | +122% |
| Taxes | 450/3 | €2,712 | €11,091 | +€8,379 | +309% |
| Remuneration and social security | 454/9 | €5,685 | €7,532 | +€1,847 | +32.5% |
| Other amounts payable | 47/48 | €10,547 | €11,635 | +€1,088 | +10.3% |
| Accrued charges and deferred income | 492/3 | €5,921 | - | -€5,921 | |
| Non-recurring operating income | 76A | €4,053 | €5,921 | +€1,868 | +46.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €228,942 | €249,819 | +€20,877 | +9.1% |
| Remuneration, social security and pensions | 62 | €51,497 | €54,086 | +€2,589 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,312 | €28,944 | +€11,632 | +67.2% |
| Other operating charges | 640/8 | €292 | €350 | +€58 | +19.9% |
| Non-recurring operating charges | 66A | €13 | €187 | +€174 | +1,338% |
| Gross operating margin | 9900 | €98,981 | €113,766 | +€14,785 | +14.9% |
| Operating profit (loss) | 9901 | €29,867 | €30,199 | +€332 | +1.1% |
| Financial income | 75/76B | €1,567 | €2,075 | +€508 | +32.4% |
| Recurring financial income | 75 | €1,567 | €2,075 | +€508 | +32.4% |
| Financial charges | 65/66B | €3,732 | €6,348 | +€2,616 | +70.1% |
| Recurring financial charges | 65 | €3,732 | €6,348 | +€2,616 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €27,702 | €25,926 | -€1,776 | -6.4% |
| Income taxes | 67/77 | €14,623 | €7,201 | -€7,422 | -50.8% |
| Profit (loss) for the period | 9904 | €13,079 | €18,725 | +€5,646 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,079 | €18,725 | +€5,646 | +43.2% |
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 29 October 2026 via checked.be.