OPTIQUE LEFEVRE - ERIC COLLART: 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 - ERIC COLLART
Largest movements
- Cash +€22,509
up €22,509 (+41.9%), from €53,707 to €76,216
mainly Net result for the year (+€27,646) and Depreciation (+€14,929)
- Tangible fixed assets -€13,929
down €13,929 (-37.3%), from €37,295 to €23,366
of which Furniture and vehicles: -€10,155
- Deferred charges and accrued income +€6,582
up €6,582 (+1547.4%), from €425 to €7,008
- Stocks and contracts +€1,597
up €1,597 (+6.6%), from €24,196 to €25,793
- Reserves +€27,646
up €27,646 (+32.8%), from €84,227 to €111,873
- Current portion of long-term debt -€8,429
down €8,429 (-52.2%), from €16,142 to €7,713
- Debts after one year -€4,305
no longer reported in 2025 (was €4,305)
- Tax, wage and social debts +€4,132
up €4,132 (+51.2%), from €8,076 to €12,208
of which Taxes: +€4,000
- Other debts -€2,549
no longer reported in 2025 (was €2,549)
- Gross operating margin +€22,989
up €22,989 (+34.5%), from €66,720 to €89,709
- Taxes +€8,865
up €8,865 (+165.9%), from €5,343 to €14,208
- Depreciation -€3,954
down €3,954 (-20.9%), from €18,883 to €14,929
- Staff costs +€1,334
up €1,334 (+4.7%), from €28,228 to €29,562
- Write-downs +€1,286
up €1,286 (+232.8%), from €552 to €1,838
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 | €122,811 | €138,615 | +€15,804 | +12.9% |
| Fixed assets | 21/28 | €38,245 | €24,316 | -€13,929 | -36.4% |
| Tangible fixed assets | 22/27 | €37,295 | €23,366 | -€13,929 | -37.3% |
| Plant, machinery and equipment | 23 | €2,030 | - | -€2,030 | |
| Furniture and vehicles | 24 | €24,367 | €14,213 | -€10,155 | -41.7% |
| Other tangible fixed assets | 26 | €10,897 | €9,154 | -€1,744 | -16.0% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €84,566 | €114,299 | +€29,733 | +35.2% |
| Stocks and contracts in progress | 3 | €24,196 | €25,793 | +€1,597 | +6.6% |
| Stocks | 30/36 | €24,196 | €25,793 | +€1,597 | +6.6% |
| Amounts receivable within one year | 40/41 | €6,238 | €5,282 | -€956 | -15.3% |
| Trade receivables | 40 | €377 | €911 | +€535 | +141.9% |
| Other amounts receivable | 41 | €5,862 | €4,371 | -€1,490 | -25.4% |
| Cash at bank and in hand | 54/58 | €53,707 | €76,216 | +€22,509 | +41.9% |
| Deferred charges and accrued income | 490/1 | €425 | €7,008 | +€6,582 | +1547.4% |
| Total equity and liabilities | 10/49 | €122,811 | €138,615 | +€15,804 | +12.9% |
| Equity | 10/15 | €86,227 | €113,873 | +€27,646 | +32.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,227 | €111,873 | +€27,646 | +32.8% |
| Distributable reserves | 133 | €84,227 | €111,873 | +€27,646 | +32.8% |
| Amounts payable | 17/49 | €36,584 | €24,742 | -€11,842 | -32.4% |
| Amounts payable after more than one year | 17 | €4,305 | - | -€4,305 | |
| Financial debts | 170/4 | €4,305 | - | -€4,305 | |
| Amounts payable within one year | 42/48 | €32,280 | €24,742 | -€7,537 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €16,142 | €7,713 | -€8,429 | -52.2% |
| Trade debts | 44 | €5,513 | €4,721 | -€791 | -14.4% |
| Suppliers | 440/4 | €5,513 | €4,721 | -€791 | -14.4% |
| Advances received on contracts in progress | 46 | - | €100 | +€100 | |
| Taxes, remuneration and social security | 45 | €8,076 | €12,208 | +€4,132 | +51.2% |
| Taxes | 450/3 | €3,760 | €7,759 | +€4,000 | +106.4% |
| Remuneration and social security | 454/9 | €4,316 | €4,448 | +€132 | +3.1% |
| Other amounts payable | 47/48 | €2,549 | - | -€2,549 | |
| Remuneration, social security and pensions | 62 | €28,228 | €29,562 | +€1,334 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,883 | €14,929 | -€3,954 | -20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €552 | €1,838 | +€1,286 | +232.8% |
| Other operating charges | 640/8 | €1,374 | €1,404 | +€30 | +2.2% |
| Gross operating margin | 9900 | €66,720 | €89,709 | +€22,989 | +34.5% |
| Operating profit (loss) | 9901 | €17,684 | €41,977 | +€24,293 | +137.4% |
| Financial income | 75/76B | €842 | €845 | +€3 | +0.3% |
| Recurring financial income | 75 | €842 | €845 | +€3 | +0.3% |
| Financial charges | 65/66B | €1,136 | €968 | -€168 | -14.8% |
| Recurring financial charges | 65 | €1,136 | €968 | -€168 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €17,390 | €41,854 | +€24,464 | +140.7% |
| Income taxes | 67/77 | €5,343 | €14,208 | +€8,865 | +165.9% |
| Profit (loss) for the period | 9904 | €12,047 | €27,646 | +€15,599 | +129.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,047 | €27,646 | +€15,599 | +129.5% |
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 10 October 2026 via checked.be.