OPTIQUE MAGRIS: 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 MAGRIS
Largest movements
- Receivables within one year +€22,950
up €22,950 (+67.9%), from €33,809 to €56,759
of which Other amounts receivable: +€32,718
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Tangible fixed assets -€11,497
down €11,497 (-37.0%), from €31,073 to €19,577
- Cash -€9,469
down €9,469 (-13.0%), from €72,904 to €63,434
mainly Contributions, distributions and other (-€89,000) and Receivables within one year (-€22,950)
- Profit (loss) carried forward -€23,340
down €23,340 (-35.7%), from €65,443 to €42,103
- Other debts +€12,437
up €12,437 (+16.2%), from €76,945 to €89,382
- Trade debts -€8,744
down €8,744 (-33.8%), from €25,868 to €17,123
- Accrued charges and deferred income -€2,712
down €2,712 (-29.4%), from €9,228 to €6,517
- Gross operating margin -€12,340
down €12,340 (-11.2%), from €110,341 to €98,000
- Taxes -€3,641
down €3,641 (-14.2%), from €25,563 to €21,922
- Depreciation +€1,972
up €1,972 (+20.7%), from €9,525 to €11,497
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 | €240,507 | €221,276 | -€19,231 | -8.0% |
| Fixed assets | 21/28 | €35,382 | €23,886 | -€11,497 | -32.5% |
| Tangible fixed assets | 22/27 | €31,073 | €19,577 | -€11,497 | -37.0% |
| Land and buildings | 22 | €8,942 | €7,382 | -€1,560 | -17.4% |
| Plant, machinery and equipment | 23 | €6,412 | €1,993 | -€4,419 | -68.9% |
| Furniture and vehicles | 24 | €15,719 | €10,201 | -€5,518 | -35.1% |
| Financial fixed assets | 28 | €4,309 | €4,309 | = | 0.0% |
| Current assets | 29/58 | €205,125 | €197,390 | -€7,734 | -3.8% |
| Stocks and contracts in progress | 3 | €76,217 | €74,975 | -€1,242 | -1.6% |
| Stocks | 30/36 | €76,217 | €74,975 | -€1,242 | -1.6% |
| Amounts receivable within one year | 40/41 | €33,809 | €56,759 | +€22,950 | +67.9% |
| Trade receivables | 40 | €10,257 | €489 | -€9,768 | -95.2% |
| Other amounts receivable | 41 | €23,552 | €56,271 | +€32,718 | +139% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €72,904 | €63,434 | -€9,469 | -13.0% |
| Deferred charges and accrued income | 490/1 | €2,194 | €2,221 | +€27 | +1.2% |
| Total equity and liabilities | 10/49 | €240,507 | €221,276 | -€19,231 | -8.0% |
| Equity | 10/15 | €119,980 | €96,639 | -€23,340 | -19.5% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,443 | €42,103 | -€23,340 | -35.7% |
| Amounts payable | 17/49 | €120,527 | €124,636 | +€4,109 | +3.4% |
| Amounts payable within one year | 42/48 | €111,299 | €118,120 | +€6,821 | +6.1% |
| Financial debts | 43 | €8,486 | €10,042 | +€1,556 | +18.3% |
| Credit institutions | 430/8 | €8,486 | €10,042 | +€1,556 | +18.3% |
| Trade debts | 44 | €25,868 | €17,123 | -€8,744 | -33.8% |
| Suppliers | 440/4 | €25,868 | €17,123 | -€8,744 | -33.8% |
| Taxes, remuneration and social security | 45 | €0 | €1,573 | +€1,573 | |
| Taxes | 450/3 | €0 | €1,573 | +€1,573 | |
| Other amounts payable | 47/48 | €76,945 | €89,382 | +€12,437 | +16.2% |
| Accrued charges and deferred income | 492/3 | €9,228 | €6,517 | -€2,712 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,525 | €11,497 | +€1,972 | +20.7% |
| Other operating charges | 640/8 | €1,037 | €1,262 | +€225 | +21.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €110,341 | €98,000 | -€12,340 | -11.2% |
| Operating profit (loss) | 9901 | €99,778 | €85,241 | -€14,537 | -14.6% |
| Financial income | 75/76B | €4,053 | €3,653 | -€399 | -9.9% |
| Recurring financial income | 75 | €4,053 | €3,653 | -€399 | -9.9% |
| Financial charges | 65/66B | €1,705 | €1,313 | -€392 | -23.0% |
| Recurring financial charges | 65 | €1,705 | €1,313 | -€392 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €102,126 | €87,581 | -€14,545 | -14.2% |
| Income taxes | 67/77 | €25,563 | €21,922 | -€3,641 | -14.2% |
| Profit (loss) for the period | 9904 | €76,563 | €65,660 | -€10,904 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,563 | €65,660 | -€10,904 | -14.2% |
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 17 October 2026 via checked.be.