Optique Lonnoy: 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 Lonnoy
Largest movements
- Cash +€12,280
up €12,280 (+6,048%), from €203 to €12,483
mainly Net result for the year (+€15,149) and Depreciation (+€11,021)
- Tangible fixed assets -€8,816
down €8,816 (-32.8%), from €26,886 to €18,070
of which Other tangible fixed assets: -€8,713
- Stocks and contracts +€2,599
up €2,599 (+24.7%), from €10,506 to €13,105
- Intangible fixed assets -€2,205
down €2,205 (-33.3%), from €6,616 to €4,411
- Deferred charges and accrued income -€879
down €879 (-38.8%), from €2,268 to €1,389
- Profit (loss) carried forward +€21,459
up €21,459 (+33.9%), from -€63,257 to -€41,798
- Debts after one year -€7,064
no longer reported in 2025 (was €7,064)
- Reserves -€6,310
down €6,310 (-10.1%), from €62,599 to €56,289
of which Tax-exempt reserves: -€6,310
- Provisions -€2,577
down €2,577 (-30.1%), from €8,572 to €5,995
- Other debts -€2,529
down €2,529 (-69.7%), from €3,628 to €1,099
- Gross operating margin +€14,474
up €14,474 (+128%), from €11,318 to €25,792
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 | €49,986 | €52,516 | +€2,530 | +5.1% |
| Fixed assets | 21/28 | €36,560 | €25,539 | -€11,021 | -30.1% |
| Intangible fixed assets | 21 | €6,616 | €4,411 | -€2,205 | -33.3% |
| Tangible fixed assets | 22/27 | €26,886 | €18,070 | -€8,816 | -32.8% |
| Plant, machinery and equipment | 23 | €103 | - | -€103 | |
| Other tangible fixed assets | 26 | €26,783 | €18,070 | -€8,713 | -32.5% |
| Financial fixed assets | 28 | €3,058 | €3,058 | = | 0.0% |
| Current assets | 29/58 | €13,426 | €26,977 | +€13,552 | +101% |
| Stocks and contracts in progress | 3 | €10,506 | €13,105 | +€2,599 | +24.7% |
| Stocks | 30/36 | €10,506 | €13,105 | +€2,599 | +24.7% |
| Amounts receivable within one year | 40/41 | €448 | - | -€448 | |
| Trade receivables | 40 | €445 | - | -€445 | |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Cash at bank and in hand | 54/58 | €203 | €12,483 | +€12,280 | +6,048% |
| Deferred charges and accrued income | 490/1 | €2,268 | €1,389 | -€879 | -38.8% |
| Total equity and liabilities | 10/49 | €49,986 | €52,516 | +€2,530 | +5.1% |
| Equity | 10/15 | €19,794 | €34,943 | +€15,149 | +76.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €62,599 | €56,289 | -€6,310 | -10.1% |
| Tax-exempt reserves | 132 | €20,987 | €14,677 | -€6,310 | -30.1% |
| Distributable reserves | 133 | €41,612 | €41,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,257 | -€41,798 | +€21,459 | +33.9% |
| Provisions and deferred taxes | 16 | €8,572 | €5,995 | -€2,577 | -30.1% |
| Deferred taxes | 168 | €8,572 | €5,995 | -€2,577 | -30.1% |
| Amounts payable | 17/49 | €21,620 | €11,579 | -€10,042 | -46.4% |
| Amounts payable after more than one year | 17 | €7,064 | - | -€7,064 | |
| Financial debts | 170/4 | €7,064 | - | -€7,064 | |
| Amounts payable within one year | 42/48 | €14,556 | €11,579 | -€2,978 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €6,919 | €7,064 | +€145 | +2.1% |
| Financial debts | 43 | €222 | - | -€222 | |
| Credit institutions | 430/8 | €222 | - | -€222 | |
| Trade debts | 44 | €3,135 | €2,597 | -€538 | -17.2% |
| Suppliers | 440/4 | €3,135 | €2,597 | -€538 | -17.2% |
| Taxes, remuneration and social security | 45 | €654 | €819 | +€165 | +25.3% |
| Taxes | 450/3 | €654 | €819 | +€165 | +25.3% |
| Other amounts payable | 47/48 | €3,628 | €1,099 | -€2,529 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,116 | €11,021 | -€95 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €505 | €646 | +€142 | +28.1% |
| Other operating charges | 640/8 | €1,018 | €926 | -€92 | -9.0% |
| Gross operating margin | 9900 | €11,318 | €25,792 | +€14,474 | +128% |
| Operating profit (loss) | 9901 | -€1,321 | €13,198 | +€14,519 | |
| Financial income | 75/76B | €425 | €490 | +€64 | +15.1% |
| Recurring financial income | 75 | €425 | €490 | +€64 | +15.1% |
| Financial charges | 65/66B | €1,166 | €944 | -€222 | -19.0% |
| Recurring financial charges | 65 | €1,166 | €944 | -€222 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,061 | €12,743 | +€14,805 | |
| Transfer from deferred taxes | 780 | €2,577 | €2,577 | = | 0.0% |
| Income taxes | 67/77 | €176 | €171 | -€5 | -2.7% |
| Profit (loss) for the period | 9904 | €340 | €15,149 | +€14,810 | +4,360% |
| Transfer from tax-exempt reserves | 789 | €6,310 | €6,310 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,649 | €21,459 | +€14,810 | +223% |
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 14 October 2026 via checked.be.