Optique Poncelet: 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 Poncelet
Largest movements
- Receivables within one year +€13,709
up €13,709 (+214%), from €6,396 to €20,106
of which Trade receivables: +€13,458
- Cash -€5,025
down €5,025 (-34.8%), from €14,449 to €9,423
mainly Receivables within one year (-€13,709) and Tax, wage and social debts (-€1,449)
- Stocks and contracts +€1,202
up €1,202 (+183%), from €657 to €1,859
- Trade debts +€6,732
up €6,732 (+153%), from €4,411 to €11,143
- Profit (loss) carried forward +€4,604
up €4,604 (+7.4%), from -€62,123 to -€57,520
- Tax, wage and social debts -€1,449
no longer reported in 2025 (was €1,449)
- Gross operating margin -€11,178
down €11,178 (-68.8%), from €16,245 to €5,067
- Financial charges +€265
up €265 (+480%), from €55 to €320
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 | €21,502 | €31,388 | +€9,886 | +46.0% |
| Current assets | 29/58 | €21,502 | €31,388 | +€9,886 | +46.0% |
| Stocks and contracts in progress | 3 | €657 | €1,859 | +€1,202 | +183% |
| Stocks | 30/36 | €657 | €1,859 | +€1,202 | +183% |
| Amounts receivable within one year | 40/41 | €6,396 | €20,106 | +€13,709 | +214% |
| Trade receivables | 40 | €6,396 | €19,854 | +€13,458 | +210% |
| Other amounts receivable | 41 | - | €251 | +€251 | |
| Cash at bank and in hand | 54/58 | €14,449 | €9,423 | -€5,025 | -34.8% |
| Total equity and liabilities | 10/49 | €21,502 | €31,388 | +€9,886 | +46.0% |
| Equity | 10/15 | -€35,873 | -€31,269 | +€4,604 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,650 | €7,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,650 | €7,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,650 | €7,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,123 | -€57,520 | +€4,604 | +7.4% |
| Amounts payable | 17/49 | €57,375 | €62,657 | +€5,283 | +9.2% |
| Amounts payable within one year | 42/48 | €57,375 | €62,657 | +€5,283 | +9.2% |
| Trade debts | 44 | €4,411 | €11,143 | +€6,732 | +153% |
| Suppliers | 440/4 | €4,411 | €11,143 | +€6,732 | +153% |
| Taxes, remuneration and social security | 45 | €1,449 | - | -€1,449 | |
| Taxes | 450/3 | €1,449 | - | -€1,449 | |
| Other amounts payable | 47/48 | €51,514 | €51,514 | = | 0.0% |
| Other operating charges | 640/8 | €412 | €400 | -€12 | -3.0% |
| Gross operating margin | 9900 | €16,245 | €5,067 | -€11,178 | -68.8% |
| Operating profit (loss) | 9901 | €15,833 | €4,667 | -€11,166 | -70.5% |
| Financial income | 75/76B | €249 | €256 | +€7 | +2.7% |
| Recurring financial income | 75 | €249 | €256 | +€7 | +2.7% |
| Financial charges | 65/66B | €55 | €320 | +€265 | +480% |
| Recurring financial charges | 65 | €55 | €320 | +€265 | +480% |
| Profit (loss) for the period before taxes | 9903 | €16,027 | €4,604 | -€11,424 | -71.3% |
| Profit (loss) for the period | 9904 | €16,027 | €4,604 | -€11,424 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,027 | €4,604 | -€11,424 | -71.3% |
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 31 October 2026 via checked.be.