OPTIQUE OUEST: 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 OUEST
Largest movements
- Cash -€54,979
down €54,979 (-35.9%), from €152,961 to €97,982
mainly Trade debts (-€134,151) and Other debts (-€48,816)
- Receivables within one year -€29,670
down €29,670 (-12.5%), from €236,609 to €206,939
of which Trade receivables: -€73,447
- Tangible fixed assets -€8,349
down €8,349 (-41.7%), from €20,036 to €11,687
of which Furniture and vehicles: -€6,905
- Trade debts -€134,151
down €134,151 (-49.8%), from €269,165 to €135,013
- Profit (loss) carried forward +€88,352
up €88,352 (+161%), from €55,040 to €143,391
- Other debts -€48,816
down €48,816 (-88.5%), from €55,158 to €6,343
- Gross operating margin +€17,649
up €17,649 (+17.1%), from €103,124 to €120,773
- Taxes -€8,636
no longer reported in 2025 (was €8,636)
- Staff costs +€3,994
up €3,994 (+21.4%), from €18,671 to €22,665
- Financial charges -€3,157
down €3,157 (-93.4%), from €3,381 to €224
of which Non-recurring financial charges: -€3,157
- Depreciation -€1,556
down €1,556 (-14.1%), from €11,002 to €9,447
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 | €410,182 | €316,916 | -€93,266 | -22.7% |
| Fixed assets | 21/28 | €20,036 | €11,687 | -€8,349 | -41.7% |
| Tangible fixed assets | 22/27 | €20,036 | €11,687 | -€8,349 | -41.7% |
| Plant, machinery and equipment | 23 | €3,273 | €1,828 | -€1,445 | -44.1% |
| Furniture and vehicles | 24 | €16,763 | €9,859 | -€6,905 | -41.2% |
| Current assets | 29/58 | €390,146 | €305,229 | -€84,917 | -21.8% |
| Amounts receivable within one year | 40/41 | €236,609 | €206,939 | -€29,670 | -12.5% |
| Trade receivables | 40 | €236,609 | €163,163 | -€73,447 | -31.0% |
| Other amounts receivable | 41 | - | €43,777 | +€43,777 | |
| Cash at bank and in hand | 54/58 | €152,961 | €97,982 | -€54,979 | -35.9% |
| Deferred charges and accrued income | 490/1 | €575 | €307 | -€268 | -46.6% |
| Total equity and liabilities | 10/49 | €410,182 | €316,916 | -€93,266 | -22.7% |
| Equity | 10/15 | €73,640 | €161,991 | +€88,352 | +120% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,040 | €143,391 | +€88,352 | +161% |
| Amounts payable | 17/49 | €336,542 | €154,925 | -€181,618 | -54.0% |
| Amounts payable within one year | 42/48 | €336,542 | €154,925 | -€181,618 | -54.0% |
| Trade debts | 44 | €269,165 | €135,013 | -€134,151 | -49.8% |
| Suppliers | 440/4 | €269,165 | €135,013 | -€134,151 | -49.8% |
| Taxes, remuneration and social security | 45 | €12,220 | €13,569 | +€1,349 | +11.0% |
| Taxes | 450/3 | €10,840 | €8,909 | -€1,931 | -17.8% |
| Remuneration and social security | 454/9 | €1,380 | €4,660 | +€3,280 | +238% |
| Other amounts payable | 47/48 | €55,158 | €6,343 | -€48,816 | -88.5% |
| Non-recurring operating income | 76A | - | €2,774 | +€2,774 | |
| Remuneration, social security and pensions | 62 | €18,671 | €22,665 | +€3,994 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,002 | €9,447 | -€1,556 | -14.1% |
| Other operating charges | 640/8 | €511 | €86 | -€425 | -83.2% |
| Gross operating margin | 9900 | €103,124 | €120,773 | +€17,649 | +17.1% |
| Operating profit (loss) | 9901 | €72,940 | €88,575 | +€15,636 | +21.4% |
| Financial charges | 65/66B | €3,381 | €224 | -€3,157 | -93.4% |
| Recurring financial charges | 65 | €224 | €224 | = | 0.0% |
| Non-recurring financial charges | 66B | €3,157 | - | -€3,157 | |
| Profit (loss) for the period before taxes | 9903 | €69,559 | €88,352 | +€18,793 | +27.0% |
| Income taxes | 67/77 | €8,636 | - | -€8,636 | |
| Profit (loss) for the period | 9904 | €60,923 | €88,352 | +€27,429 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,923 | €88,352 | +€27,429 | +45.0% |
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 23 October 2026 via checked.be.