OPTIQUE MARIE KLEIN: 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 MARIE KLEIN
Largest movements
- Cash +€67,559
up €67,559 (+16.2%), from €416,465 to €484,023
mainly Net result for the year (+€54,932) and Stocks and contracts (+€9,898)
- Stocks and contracts -€9,898
down €9,898 (-20.0%), from €49,560 to €39,662
- Reserves +€31,000
up €31,000 (+14.4%), from €215,860 to €246,860
of which Distributable reserves: +€31,000
- Other debts +€9,495
up €9,495 (+34.5%), from €27,500 to €36,995
- Trade debts +€7,576
up €7,576 (+83.9%), from €9,035 to €16,611
- Gross operating margin -€5,613
down €5,613 (-4.3%), from €129,294 to €123,680
- Financial income -€4,432
down €4,432 (-36.8%), from €12,039 to €7,607
- Taxes -€3,205
down €3,205 (-10.5%), from €30,418 to €27,213
- Staff costs +€1,914
up €1,914 (+4.6%), from €41,537 to €43,451
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 | €490,803 | €543,928 | +€53,125 | +10.8% |
| Fixed assets | 21/28 | €9,795 | €7,525 | -€2,270 | -23.2% |
| Tangible fixed assets | 22/27 | €9,795 | €7,525 | -€2,270 | -23.2% |
| Furniture and vehicles | 24 | €7,932 | €6,282 | -€1,649 | -20.8% |
| Other tangible fixed assets | 26 | €1,863 | €1,242 | -€621 | -33.3% |
| Current assets | 29/58 | €481,008 | €536,404 | +€55,396 | +11.5% |
| Stocks and contracts in progress | 3 | €49,560 | €39,662 | -€9,898 | -20.0% |
| Stocks | 30/36 | €49,560 | €39,662 | -€9,898 | -20.0% |
| Amounts receivable within one year | 40/41 | €13,162 | €9,386 | -€3,777 | -28.7% |
| Trade receivables | 40 | €6,826 | €9,386 | +€2,559 | +37.5% |
| Other amounts receivable | 41 | €6,336 | €0 | -€6,336 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €416,465 | €484,023 | +€67,559 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,821 | €3,333 | +€1,512 | +83.0% |
| Total equity and liabilities | 10/49 | €490,803 | €543,928 | +€53,125 | +10.8% |
| Equity | 10/15 | €442,203 | €474,134 | +€31,932 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €215,860 | €246,860 | +€31,000 | +14.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,000 | €245,000 | +€31,000 | +14.5% |
| Profit (loss) carried forward | 14 | €213,943 | €214,874 | +€932 | +0.4% |
| Amounts payable | 17/49 | €48,600 | €69,794 | +€21,194 | +43.6% |
| Amounts payable within one year | 42/48 | €48,572 | €69,794 | +€21,222 | +43.7% |
| Trade debts | 44 | €9,035 | €16,611 | +€7,576 | +83.9% |
| Suppliers | 440/4 | €9,035 | €16,611 | +€7,576 | +83.9% |
| Taxes, remuneration and social security | 45 | €12,037 | €16,188 | +€4,151 | +34.5% |
| Taxes | 450/3 | €2,962 | €8,028 | +€5,066 | +171% |
| Remuneration and social security | 454/9 | €9,075 | €8,160 | -€915 | -10.1% |
| Other amounts payable | 47/48 | €27,500 | €36,995 | +€9,495 | +34.5% |
| Accrued charges and deferred income | 492/3 | €29 | €0 | -€29 | -100% |
| Remuneration, social security and pensions | 62 | €41,537 | €43,451 | +€1,914 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,596 | €3,283 | +€687 | +26.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €490 | -€227 | -€717 | |
| Other operating charges | 640/8 | €1,068 | €953 | -€115 | -10.7% |
| Gross operating margin | 9900 | €129,294 | €123,680 | -€5,613 | -4.3% |
| Operating profit (loss) | 9901 | €83,604 | €76,221 | -€7,382 | -8.8% |
| Financial income | 75/76B | €12,039 | €7,607 | -€4,432 | -36.8% |
| Recurring financial income | 75 | €12,039 | €7,607 | -€4,432 | -36.8% |
| Financial charges | 65/66B | €2,413 | €1,683 | -€730 | -30.3% |
| Recurring financial charges | 65 | €2,413 | €1,683 | -€730 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €93,229 | €82,145 | -€11,084 | -11.9% |
| Income taxes | 67/77 | €30,418 | €27,213 | -€3,205 | -10.5% |
| Profit (loss) for the period | 9904 | €62,810 | €54,932 | -€7,879 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,810 | €54,932 | -€7,879 | -12.5% |
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 23 October 2026 via checked.be.