OPTIQUE PASCALE: 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 PASCALE
Largest movements
- Tangible fixed assets +€38,649
up €38,649 (+169%), from €22,803 to €61,452
of which Furniture and vehicles: +€41,159
- Cash +€37,362
up €37,362 (+31.3%), from €119,445 to €156,807
mainly Net result for the year (+€39,902) and Tax, wage and social debts (+€21,527)
- Receivables within one year -€8,997
down €8,997 (-85.4%), from €10,532 to €1,535
of which Trade receivables: -€8,181
- Stocks and contracts +€8,905
up €8,905 (+9.0%), from €99,006 to €107,911
- Tax, wage and social debts +€21,527
up €21,527 (+251%), from €8,581 to €30,108
of which Taxes: +€16,874
- Debts after one year +€21,478
new in 2025: €21,478
- Other debts +€17,551
up €17,551 (+172%), from €10,218 to €27,769
- Profit (loss) carried forward +€16,902
up €16,902 (+8.7%), from €193,671 to €210,573
- Turnover +€261,825
new in 2025: €261,825
- Purchases and services +€153,466
new in 2025: €153,466
- Gross operating margin +€70,094
up €70,094 (+125%), from €56,229 to €126,323
- Staff costs +€26,087
up €26,087 (+107%), from €24,317 to €50,404
- Taxes +€21,944
up €21,944 (+417%), from €5,257 to €27,201
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 | €253,623 | €329,860 | +€76,237 | +30.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €23,683 | €62,333 | +€38,649 | +163% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €22,803 | €61,452 | +€38,649 | +169% |
| Plant, machinery and equipment | 23 | €10,864 | €8,354 | -€2,510 | -23.1% |
| Furniture and vehicles | 24 | €11,939 | €53,098 | +€41,159 | +345% |
| Financial fixed assets | 28 | €880 | €880 | = | 0.0% |
| Current assets | 29/58 | €229,939 | €267,528 | +€37,588 | +16.3% |
| Stocks and contracts in progress | 3 | €99,006 | €107,911 | +€8,905 | +9.0% |
| Stocks | 30/36 | €99,006 | €107,911 | +€8,905 | +9.0% |
| Amounts receivable within one year | 40/41 | €10,532 | €1,535 | -€8,997 | -85.4% |
| Trade receivables | 40 | €9,280 | €1,099 | -€8,181 | -88.2% |
| Other amounts receivable | 41 | €1,252 | €436 | -€816 | -65.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €119,445 | €156,807 | +€37,362 | +31.3% |
| Deferred charges and accrued income | 490/1 | €957 | €1,275 | +€318 | +33.2% |
| Total equity and liabilities | 10/49 | €253,623 | €329,860 | +€76,237 | +30.1% |
| Equity | 10/15 | €214,122 | €231,024 | +€16,902 | +7.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,671 | €210,573 | +€16,902 | +8.7% |
| Amounts payable | 17/49 | €39,501 | €98,836 | +€59,335 | +150% |
| Amounts payable after more than one year | 17 | - | €21,478 | +€21,478 | |
| Financial debts | 170/4 | - | €21,478 | +€21,478 | |
| Amounts payable within one year | 42/48 | €39,501 | €77,358 | +€37,857 | +95.8% |
| Current portion of amounts payable after more than one year | 42 | €6,556 | €7,325 | +€769 | +11.7% |
| Trade debts | 44 | €14,145 | €12,155 | -€1,990 | -14.1% |
| Suppliers | 440/4 | €14,145 | €12,155 | -€1,990 | -14.1% |
| Taxes, remuneration and social security | 45 | €8,581 | €30,108 | +€21,527 | +251% |
| Taxes | 450/3 | €7,793 | €24,667 | +€16,874 | +217% |
| Remuneration and social security | 454/9 | €789 | €5,442 | +€4,653 | +590% |
| Other amounts payable | 47/48 | €10,218 | €27,769 | +€17,551 | +172% |
| Turnover | 70 | - | €261,825 | +€261,825 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €153,466 | +€153,466 | |
| Remuneration, social security and pensions | 62 | €24,317 | €50,404 | +€26,087 | +107% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,970 | €5,363 | -€5,607 | -51.1% |
| Other operating charges | 640/8 | €878 | €2,170 | +€1,292 | +147% |
| Gross operating margin | 9900 | €56,229 | €126,323 | +€70,094 | +125% |
| Operating profit (loss) | 9901 | €20,064 | €68,387 | +€48,323 | +241% |
| Financial income | 75/76B | €1,136 | €99 | -€1,037 | -91.3% |
| Recurring financial income | 75 | €1,136 | €99 | -€1,037 | -91.3% |
| Financial charges | 65/66B | €2,141 | €1,383 | -€758 | -35.4% |
| Recurring financial charges | 65 | €2,141 | €1,383 | -€758 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €19,059 | €67,103 | +€48,043 | +252% |
| Income taxes | 67/77 | €5,257 | €27,201 | +€21,944 | +417% |
| Profit (loss) for the period | 9904 | €13,802 | €39,902 | +€26,100 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €13,802 | €39,902 | +€26,100 | +189% |
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 22 October 2026 via checked.be.