Optique Leclercq: 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 Leclercq
Largest movements
- Cash +€53,699
up €53,699 (+14.2%), from €377,423 to €431,122
mainly Net result for the year (+€118,047) and Tax, wage and social debts (+€30,512)
- Stocks and contracts +€10,034
up €10,034 (+9.1%), from €110,761 to €120,796
- Reserves +€118,047
up €118,047 (+111%), from €106,701 to €224,748
of which Distributable reserves: +€118,047
- Other debts -€75,000
no longer reported in 2025 (was €75,000)
- Tax, wage and social debts +€30,512
up €30,512 (+52.1%), from €58,549 to €89,061
of which Taxes: +€40,319
- Trade debts -€16,795
down €16,795 (-51.1%), from €32,875 to €16,080
- Staff costs -€57,114
down €57,114 (-29.8%), from €191,926 to €134,811
- Taxes +€21,508
up €21,508 (+58.8%), from €36,576 to €58,084
- Depreciation -€10,114
down €10,114 (-78.3%), from €12,925 to €2,810
- Gross operating margin +€8,877
up €8,877 (+2.8%), from €313,615 to €322,492
- Write-downs +€7,449
new in 2025: €7,449
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 | €516,584 | €574,556 | +€57,972 | +11.2% |
| Fixed assets | 21/28 | €18,495 | €16,241 | -€2,254 | -12.2% |
| Tangible fixed assets | 22/27 | €18,495 | €16,241 | -€2,254 | -12.2% |
| Land and buildings | 22 | €13,351 | €12,942 | -€409 | -3.1% |
| Furniture and vehicles | 24 | €4,628 | €2,902 | -€1,725 | -37.3% |
| Other tangible fixed assets | 26 | €516 | €397 | -€119 | -23.1% |
| Current assets | 29/58 | €498,089 | €558,315 | +€60,225 | +12.1% |
| Stocks and contracts in progress | 3 | €110,761 | €120,796 | +€10,034 | +9.1% |
| Stocks | 30/36 | €110,761 | €120,796 | +€10,034 | +9.1% |
| Amounts receivable within one year | 40/41 | €901 | €1,301 | +€400 | +44.3% |
| Trade receivables | 40 | €901 | €1,301 | +€400 | +44.3% |
| Cash at bank and in hand | 54/58 | €377,423 | €431,122 | +€53,699 | +14.2% |
| Deferred charges and accrued income | 490/1 | €9,004 | €5,096 | -€3,908 | -43.4% |
| Total equity and liabilities | 10/49 | €516,584 | €574,556 | +€57,972 | +11.2% |
| Equity | 10/15 | €350,159 | €468,207 | +€118,047 | +33.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €106,701 | €224,748 | +€118,047 | +111% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €89,201 | €207,248 | +€118,047 | +132% |
| Profit (loss) carried forward | 14 | €143,458 | €143,458 | = | 0.0% |
| Amounts payable | 17/49 | €166,425 | €106,349 | -€60,076 | -36.1% |
| Amounts payable within one year | 42/48 | €166,425 | €105,141 | -€61,283 | -36.8% |
| Trade debts | 44 | €32,875 | €16,080 | -€16,795 | -51.1% |
| Suppliers | 440/4 | €32,875 | €16,080 | -€16,795 | -51.1% |
| Taxes, remuneration and social security | 45 | €58,549 | €89,061 | +€30,512 | +52.1% |
| Taxes | 450/3 | €29,382 | €69,701 | +€40,319 | +137% |
| Remuneration and social security | 454/9 | €29,168 | €19,360 | -€9,807 | -33.6% |
| Other amounts payable | 47/48 | €75,000 | - | -€75,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,208 | +€1,208 | |
| Non-recurring operating income | 76A | €63,814 | €4,132 | -€59,681 | -93.5% |
| Remuneration, social security and pensions | 62 | €191,926 | €134,811 | -€57,114 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,925 | €2,810 | -€10,114 | -78.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,449 | +€7,449 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €313,615 | €322,492 | +€8,877 | +2.8% |
| Operating profit (loss) | 9901 | €108,377 | €177,022 | +€68,645 | +63.3% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €1,117 | €891 | -€227 | -20.3% |
| Recurring financial charges | 65 | €1,117 | €891 | -€227 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €107,312 | €176,131 | +€68,819 | +64.1% |
| Income taxes | 67/77 | €36,576 | €58,084 | +€21,508 | +58.8% |
| Profit (loss) for the period | 9904 | €70,736 | €118,047 | +€47,311 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,736 | €118,047 | +€47,311 | +66.9% |
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 25 October 2026 via checked.be.