OPTIQUE PONCIN: 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 PONCIN
Largest movements
- Cash -€16,178
down €16,178 (-28.9%), from €56,018 to €39,840
mainly Debts after one year (-€11,748) and Receivables within one year (-€7,865)
- Stocks and contracts -€9,623
down €9,623 (-16.1%), from €59,860 to €50,237
- Receivables within one year +€7,865
up €7,865 (+1746.3%), from €450 to €8,315
of which Other amounts receivable: +€6,759
- Tangible fixed assets -€4,905
down €4,905 (-29.6%), from €16,570 to €11,665
of which Plant, machinery and equipment: -€6,014
- Deferred charges and accrued income +€3,931
up €3,931 (+458.3%), from €858 to €4,788
- Debts after one year -€11,748
down €11,748 (-78.5%), from €14,968 to €3,219
- Reserves -€7,072
down €7,072 (-7.6%), from €92,595 to €85,523
of which Distributable reserves: -€5,212
- Gross operating margin -€19,183
down €19,183 (-31.1%), from €61,713 to €42,530
- Write-downs +€15,281
up €15,281, from -€60 to €15,221
- Taxes -€4,850
down €4,850 (-94.5%), from €5,132 to €282
- Financial charges -€682
down €682 (-31.6%), from €2,157 to €1,475
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.
Cash bridge derived
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 | €134,556 | €115,645 | -€18,911 | -14.1% |
| Fixed assets | 21/28 | €17,370 | €12,465 | -€4,905 | -28.2% |
| Tangible fixed assets | 22/27 | €16,570 | €11,665 | -€4,905 | -29.6% |
| Plant, machinery and equipment | 23 | €15,743 | €9,729 | -€6,014 | -38.2% |
| Furniture and vehicles | 24 | €827 | €1,936 | +€1,109 | +134.2% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €117,186 | €103,180 | -€14,006 | -12.0% |
| Stocks and contracts in progress | 3 | €59,860 | €50,237 | -€9,623 | -16.1% |
| Stocks | 30/36 | €59,860 | €50,237 | -€9,623 | -16.1% |
| Amounts receivable within one year | 40/41 | €450 | €8,315 | +€7,865 | +1746.3% |
| Trade receivables | 40 | €424 | €1,530 | +€1,106 | +260.6% |
| Other amounts receivable | 41 | €26 | €6,785 | +€6,759 | +25995.4% |
| Cash at bank and in hand | 54/58 | €56,018 | €39,840 | -€16,178 | -28.9% |
| Deferred charges and accrued income | 490/1 | €858 | €4,788 | +€3,931 | +458.3% |
| Total equity and liabilities | 10/49 | €134,556 | €115,645 | -€18,911 | -14.1% |
| Equity | 10/15 | €100,995 | €93,923 | -€7,072 | -7.0% |
| Contributions | 10/11 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €92,595 | €85,523 | -€7,072 | -7.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €90,735 | €85,523 | -€5,212 | -5.7% |
| Amounts payable | 17/49 | €33,560 | €21,721 | -€11,839 | -35.3% |
| Amounts payable after more than one year | 17 | €14,968 | €3,219 | -€11,748 | -78.5% |
| Other amounts payable | 178/9 | €14,968 | €3,219 | -€11,748 | -78.5% |
| Amounts payable within one year | 42/48 | €18,593 | €18,502 | -€91 | -0.5% |
| Financial debts | 43 | €20 | €0 | -€20 | -100.0% |
| Credit institutions | 430/8 | €20 | €0 | -€20 | -100.0% |
| Trade debts | 44 | €8,134 | €9,024 | +€890 | +10.9% |
| Suppliers | 440/4 | €8,134 | €9,024 | +€890 | +10.9% |
| Taxes, remuneration and social security | 45 | €10,439 | €9,478 | -€961 | -9.2% |
| Taxes | 450/3 | €8,788 | €6,399 | -€2,389 | -27.2% |
| Remuneration and social security | 454/9 | €1,651 | €3,079 | +€1,428 | +86.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €24,094 | €24,268 | +€174 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,194 | €6,705 | +€511 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€60 | €15,221 | +€15,281 | |
| Other operating charges | 640/8 | €1,667 | €1,782 | +€115 | +6.9% |
| Gross operating margin | 9900 | €61,713 | €42,530 | -€19,183 | -31.1% |
| Operating profit (loss) | 9901 | €29,817 | -€5,447 | -€35,265 | |
| Financial income | 75/76B | €245 | €132 | -€112 | -45.9% |
| Recurring financial income | 75 | €245 | €132 | -€112 | -45.9% |
| Financial charges | 65/66B | €2,157 | €1,475 | -€682 | -31.6% |
| Recurring financial charges | 65 | €2,157 | €1,475 | -€682 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €27,905 | -€6,790 | -€34,695 | |
| Income taxes | 67/77 | €5,132 | €282 | -€4,850 | -94.5% |
| Profit (loss) for the period | 9904 | €22,773 | -€7,072 | -€29,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,773 | -€7,072 | -€29,845 |
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 10 October 2026 via checked.be.