OPTIQUE MANSET: 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.
What changed
OPTIQUE MANSET
NACE 26.700, Manufacture of computer, electronic and optical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29,098
2024 · €29,432-€334
Equity
€209,875
2024 · €219,024-€9,149
Cash
€180,779
2024 · €178,345+€2,434
Balance sheet total
€540,144
2024 · €564,426-€24,283
Largest movements
Assets
- Tangible fixed assets -€29,193
down €29,193 (-7.8%), from €376,313 to €347,120
Equity and liabilities
- Debts after one year -€27,592
down €27,592 (-13.0%), from €212,556 to €184,964
- Other debts +€12,926
up €12,926 (+48.0%), from €26,943 to €39,869
- Reserves -€9,149
down €9,149 (-4.7%), from €194,024 to €184,875
of which Tax-exempt reserves: -€9,149
Income statement
- Gross operating margin +€9,557
up €9,557 (+10.6%), from €90,558 to €100,115
- Taxes +€7,876
up €7,876 (+100%), from €7,873 to €15,749
- Other operating charges +€1,286
up €1,286 (+53.2%), from €2,417 to €3,703
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.
Result 2024
€29,432
Gross operating margin
+€9,557
Staff costs
-€168
Depreciation
-€548
Other operating charges
-€1,286
Financial income
-€467
Financial charges
+€469
Taxes
-€7,876
Deferred taxes and other
-€15
Result 2025
€29,098
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€76,002
Investment
-€3,856
Financing
-€69,712
Cash 2024
€178,345
From operations (derived)
+€76,002
Net result for the year
+€29,098
Depreciation
+€33,049
Stocks and contracts
-€1,220
Receivables within one year
+€973
Deferred charges and accrued income
-€2,229
Provisions
-€3,050
Trade debts
+€3,828
Tax, wage and social debts
+€2,657
Other debts
+€12,926
Accrued charges and deferred income
-€30
Investment (derived)
-€3,856
Investment in fixed assets (net)
-€3,856
Financing
-€69,712
Debts after one year
-€27,592
Current portion of long-term debt
-€3,872
Contributions, distributions and other
-€38,247
Cash 2025
€180,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €564,426 | €540,144 | -€24,283 | -4.3% |
| Fixed assets | 21/28 | €376,313 | €347,120 | -€29,193 | -7.8% |
| Tangible fixed assets | 22/27 | €376,313 | €347,120 | -€29,193 | -7.8% |
| Land and buildings | 22 | €323,145 | €309,234 | -€13,911 | -4.3% |
| Plant, machinery and equipment | 23 | €13,997 | €12,068 | -€1,930 | -13.8% |
| Furniture and vehicles | 24 | €39,171 | €25,818 | -€13,353 | -34.1% |
| Current assets | 29/58 | €188,113 | €193,024 | +€4,911 | +2.6% |
| Stocks and contracts in progress | 3 | €6,689 | €7,909 | +€1,220 | +18.2% |
| Stocks | 30/36 | €6,689 | €7,909 | +€1,220 | +18.2% |
| Amounts receivable within one year | 40/41 | €2,082 | €1,109 | -€973 | -46.7% |
| Trade receivables | 40 | - | €1,109 | +€1,109 | |
| Other amounts receivable | 41 | €2,082 | €0 | -€2,082 | -100% |
| Cash at bank and in hand | 54/58 | €178,345 | €180,779 | +€2,434 | +1.4% |
| Deferred charges and accrued income | 490/1 | €998 | €3,227 | +€2,229 | +223% |
| Total equity and liabilities | 10/49 | €564,426 | €540,144 | -€24,283 | -4.3% |
| Equity | 10/15 | €219,024 | €209,875 | -€9,149 | -4.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €194,024 | €184,875 | -€9,149 | -4.7% |
| Tax-exempt reserves | 132 | €171,389 | €162,239 | -€9,149 | -5.3% |
| Distributable reserves | 133 | €22,635 | €22,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €57,130 | €54,080 | -€3,050 | -5.3% |
| Deferred taxes | 168 | €57,130 | €54,080 | -€3,050 | -5.3% |
| Amounts payable | 17/49 | €288,273 | €276,189 | -€12,084 | -4.2% |
| Amounts payable after more than one year | 17 | €212,556 | €184,964 | -€27,592 | -13.0% |
| Financial debts | 170/4 | €212,556 | €184,964 | -€27,592 | -13.0% |
| Amounts payable within one year | 42/48 | €75,686 | €91,225 | +€15,539 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €31,464 | €27,592 | -€3,872 | -12.3% |
| Trade debts | 44 | €5,444 | €9,272 | +€3,828 | +70.3% |
| Suppliers | 440/4 | €5,444 | €9,272 | +€3,828 | +70.3% |
| Taxes, remuneration and social security | 45 | €11,834 | €14,491 | +€2,657 | +22.5% |
| Taxes | 450/3 | €8,096 | €10,568 | +€2,472 | +30.5% |
| Remuneration and social security | 454/9 | €3,738 | €3,923 | +€185 | +5.0% |
| Other amounts payable | 47/48 | €26,943 | €39,869 | +€12,926 | +48.0% |
| Accrued charges and deferred income | 492/3 | €30 | €0 | -€30 | -100% |
| Remuneration, social security and pensions | 62 | €19,245 | €19,413 | +€168 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,501 | €33,049 | +€548 | +1.7% |
| Other operating charges | 640/8 | €2,417 | €3,703 | +€1,286 | +53.2% |
| Gross operating margin | 9900 | €90,558 | €100,115 | +€9,557 | +10.6% |
| Operating profit (loss) | 9901 | €36,395 | €43,951 | +€7,555 | +20.8% |
| Financial income | 75/76B | €2,553 | €2,085 | -€467 | -18.3% |
| Recurring financial income | 75 | €2,553 | €2,085 | -€467 | -18.3% |
| Financial charges | 65/66B | €4,707 | €4,239 | -€469 | -10.0% |
| Recurring financial charges | 65 | €4,707 | €4,239 | -€469 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €34,241 | €41,797 | +€7,557 | +22.1% |
| Transfer from deferred taxes | 780 | €3,065 | €3,050 | -€15 | -0.5% |
| Income taxes | 67/77 | €7,873 | €15,749 | +€7,876 | +100% |
| Profit (loss) for the period | 9904 | €29,432 | €29,098 | -€334 | -1.1% |
| Transfer from tax-exempt reserves | 789 | €9,195 | €9,149 | -€45 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,627 | €38,247 | -€380 | -1.0% |
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 26 October 2026 via checked.be.