OPTIQUE LEFEVRE: 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 LEFEVRE
Largest movements
- Cash +€128,743
up €128,743 (+27.9%), from €460,680 to €589,422
mainly Net result for the year (+€174,524) and Other debts (+€156,812)
- Receivables within one year -€26,735
down €26,735 (-82.2%), from €32,523 to €5,788
of which Trade receivables: -€19,515
- Current investments +€24,000
up €24,000 (+48.0%), from €50,000 to €74,000
- Tangible fixed assets -€13,868
down €13,868 (-22.1%), from €62,678 to €48,810
- Deferred charges and accrued income +€10,896
up €10,896 (+73.6%), from €14,803 to €25,699
- Reserves -€175,071
down €175,071 (-35.4%), from €494,951 to €319,880
of which Distributable reserves: -€175,071
- Profit (loss) carried forward +€174,524
new in 2025: €174,524
- Other debts +€156,812
up €156,812 (+352,544%), from €44 to €156,856
- Trade debts -€29,105
down €29,105 (-37.1%), from €78,348 to €49,243
- Debts after one year -€10,576
down €10,576 (-74.4%), from €14,218 to €3,643
- Gross operating margin +€103,816
up €103,816 (+43.4%), from €239,159 to €342,975
- Taxes +€17,192
up €17,192 (+46.5%), from €36,941 to €54,133
- Depreciation -€14,448
down €14,448 (-39.0%), from €37,076 to €22,627
- Staff costs +€12,080
up €12,080 (+15.3%), from €79,014 to €91,094
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 | €712,008 | €833,499 | +€121,491 | +17.1% |
| Fixed assets | 21/28 | €62,738 | €48,870 | -€13,868 | -22.1% |
| Tangible fixed assets | 22/27 | €62,678 | €48,810 | -€13,868 | -22.1% |
| Plant, machinery and equipment | 23 | €17,018 | €12,191 | -€4,827 | -28.4% |
| Furniture and vehicles | 24 | €8,766 | €5,234 | -€3,532 | -40.3% |
| Other tangible fixed assets | 26 | €36,894 | €31,385 | -€5,509 | -14.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €649,270 | €784,629 | +€135,359 | +20.8% |
| Amounts receivable after more than one year | 29 | €7,100 | - | -€7,100 | |
| Other amounts receivable | 291 | €7,100 | - | -€7,100 | |
| Stocks and contracts in progress | 3 | €84,165 | €89,719 | +€5,555 | +6.6% |
| Stocks | 30/36 | €84,165 | €89,719 | +€5,555 | +6.6% |
| Amounts receivable within one year | 40/41 | €32,523 | €5,788 | -€26,735 | -82.2% |
| Trade receivables | 40 | €19,785 | €270 | -€19,515 | -98.6% |
| Other amounts receivable | 41 | €12,737 | €5,518 | -€7,220 | -56.7% |
| Current investments | 50/53 | €50,000 | €74,000 | +€24,000 | +48.0% |
| Cash at bank and in hand | 54/58 | €460,680 | €589,422 | +€128,743 | +27.9% |
| Deferred charges and accrued income | 490/1 | €14,803 | €25,699 | +€10,896 | +73.6% |
| Total equity and liabilities | 10/49 | €712,008 | €833,499 | +€121,491 | +17.1% |
| Equity | 10/15 | €556,951 | €556,404 | -€547 | -0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €494,951 | €319,880 | -€175,071 | -35.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,776 | €9,776 | = | 0.0% |
| Distributable reserves | 133 | €478,976 | €303,904 | -€175,071 | -36.6% |
| Profit (loss) carried forward | 14 | - | €174,524 | +€174,524 | |
| Amounts payable | 17/49 | €155,057 | €277,095 | +€122,038 | +78.7% |
| Amounts payable after more than one year | 17 | €14,218 | €3,643 | -€10,576 | -74.4% |
| Financial debts | 170/4 | €14,218 | €3,643 | -€10,576 | -74.4% |
| Amounts payable within one year | 42/48 | €140,839 | €273,452 | +€132,613 | +94.2% |
| Current portion of amounts payable after more than one year | 42 | €11,317 | €12,659 | +€1,341 | +11.9% |
| Trade debts | 44 | €78,348 | €49,243 | -€29,105 | -37.1% |
| Suppliers | 440/4 | €78,348 | €49,243 | -€29,105 | -37.1% |
| Taxes, remuneration and social security | 45 | €51,129 | €54,695 | +€3,566 | +7.0% |
| Taxes | 450/3 | €30,799 | €32,741 | +€1,942 | +6.3% |
| Remuneration and social security | 454/9 | €20,330 | €21,953 | +€1,623 | +8.0% |
| Other amounts payable | 47/48 | €44 | €156,856 | +€156,812 | +352,544% |
| Non-recurring operating income | 76A | - | €19,753 | +€19,753 | |
| Remuneration, social security and pensions | 62 | €79,014 | €91,094 | +€12,080 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,076 | €22,627 | -€14,448 | -39.0% |
| Other operating charges | 640/8 | €724 | €913 | +€189 | +26.1% |
| Non-recurring operating charges | 66A | €289 | - | -€289 | |
| Gross operating margin | 9900 | €239,159 | €342,975 | +€103,816 | +43.4% |
| Operating profit (loss) | 9901 | €122,056 | €228,341 | +€106,285 | +87.1% |
| Financial income | 75/76B | €9,462 | €8,102 | -€1,361 | -14.4% |
| Recurring financial income | 75 | €9,462 | €8,102 | -€1,361 | -14.4% |
| Financial charges | 65/66B | €5,649 | €7,786 | +€2,136 | +37.8% |
| Recurring financial charges | 65 | €5,649 | €7,786 | +€2,136 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €125,869 | €228,657 | +€102,788 | +81.7% |
| Income taxes | 67/77 | €36,941 | €54,133 | +€17,192 | +46.5% |
| Profit (loss) for the period | 9904 | €88,928 | €174,524 | +€85,596 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,928 | €174,524 | +€85,596 | +96.3% |
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 15 October 2026 via checked.be.