Optique RENAUD: 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 RENAUD
Largest movements
- Cash -€32,913
down €32,913 (-59.6%), from €55,188 to €22,275
mainly Trade debts (-€55,233) and Net result for the year (-€27,476)
- Tangible fixed assets -€24,630
down €24,630 (-9.5%), from €258,690 to €234,060
of which Other tangible fixed assets: -€17,009
- Receivables within one year -€13,864
down €13,864 (-92.1%), from €15,048 to €1,184
of which Other amounts receivable: -€11,182
- Stocks and contracts +€12,285
up €12,285 (+20.3%), from €60,606 to €72,890
- Intangible fixed assets -€8,333
down €8,333 (-35.3%), from €23,584 to €15,251
- Trade debts -€55,233
down €55,233 (-27.2%), from €203,227 to €147,994
- Profit (loss) carried forward -€27,476
down €27,476 (-76.5%), from -€35,926 to -€63,402
- Current portion of long-term debt +€20,647
new in 2025: €20,647
- Accrued charges and deferred income -€6,383
down €6,383 (-81.6%), from €7,818 to €1,435
- Debts after one year -€4,640
down €4,640 (-2.1%), from €219,031 to €214,391
- Gross operating margin +€46,792
up €46,792, from -€22,997 to €23,794
- Depreciation +€33,072
up €33,072 (+323.4%), from €10,225 to €43,298
- Financial charges +€4,962
up €4,962 (+183.6%), from €2,703 to €7,665
- Other operating charges +€308
new in 2025: €308
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 | €424,150 | €354,803 | -€69,347 | -16.3% |
| Formation expenses | 20 | €4,215 | €2,611 | -€1,605 | -38.1% |
| Fixed assets | 21/28 | €282,275 | €249,311 | -€32,964 | -11.7% |
| Intangible fixed assets | 21 | €23,584 | €15,251 | -€8,333 | -35.3% |
| Tangible fixed assets | 22/27 | €258,690 | €234,060 | -€24,630 | -9.5% |
| Plant, machinery and equipment | 23 | €23,030 | €18,390 | -€4,640 | -20.1% |
| Furniture and vehicles | 24 | €11,808 | €8,827 | -€2,981 | -25.2% |
| Other tangible fixed assets | 26 | €223,852 | €206,843 | -€17,009 | -7.6% |
| Current assets | 29/58 | €137,660 | €102,882 | -€34,779 | -25.3% |
| Stocks and contracts in progress | 3 | €60,606 | €72,890 | +€12,285 | +20.3% |
| Stocks | 30/36 | €60,606 | €72,890 | +€12,285 | +20.3% |
| Amounts receivable within one year | 40/41 | €15,048 | €1,184 | -€13,864 | -92.1% |
| Trade receivables | 40 | €2,969 | €286 | -€2,683 | -90.4% |
| Other amounts receivable | 41 | €12,079 | €897 | -€11,182 | -92.6% |
| Cash at bank and in hand | 54/58 | €55,188 | €22,275 | -€32,913 | -59.6% |
| Deferred charges and accrued income | 490/1 | €6,818 | €6,532 | -€286 | -4.2% |
| Total equity and liabilities | 10/49 | €424,150 | €354,803 | -€69,347 | -16.3% |
| Equity | 10/15 | -€5,926 | -€33,402 | -€27,476 | -463.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,926 | -€63,402 | -€27,476 | -76.5% |
| Amounts payable | 17/49 | €430,076 | €388,205 | -€41,871 | -9.7% |
| Amounts payable after more than one year | 17 | €219,031 | €214,391 | -€4,640 | -2.1% |
| Financial debts | 170/4 | €219,031 | €214,391 | -€4,640 | -2.1% |
| Amounts payable within one year | 42/48 | €203,227 | €172,379 | -€30,848 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | - | €20,647 | +€20,647 | |
| Trade debts | 44 | €203,227 | €147,994 | -€55,233 | -27.2% |
| Suppliers | 440/4 | €203,227 | €147,994 | -€55,233 | -27.2% |
| Taxes, remuneration and social security | 45 | - | €3,738 | +€3,738 | |
| Taxes | 450/3 | - | €2,529 | +€2,529 | |
| Remuneration and social security | 454/9 | - | €1,209 | +€1,209 | |
| Accrued charges and deferred income | 492/3 | €7,818 | €1,435 | -€6,383 | -81.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,225 | €43,298 | +€33,072 | +323.4% |
| Other operating charges | 640/8 | - | €308 | +€308 | |
| Gross operating margin | 9900 | -€22,997 | €23,794 | +€46,792 | |
| Operating profit (loss) | 9901 | -€33,223 | -€19,811 | +€13,412 | +40.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400.0% |
| Financial charges | 65/66B | €2,703 | €7,665 | +€4,962 | +183.6% |
| Recurring financial charges | 65 | €2,703 | €7,665 | +€4,962 | +183.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,926 | -€27,476 | +€8,450 | +23.5% |
| Profit (loss) for the period | 9904 | -€35,926 | -€27,476 | +€8,450 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,926 | -€27,476 | +€8,450 | +23.5% |
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 10 October 2026 via checked.be.