OPTIQUE ROISEUX: 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 ROISEUX
Largest movements
- Cash +€31,034
up €31,034 (+11.9%), from €261,647 to €292,681
mainly Net result for the year (+€34,643) and Tax, wage and social debts (+€9,971)
- Receivables within one year +€21,806
up €21,806 (+3,391%), from €643 to €22,449
of which Other amounts receivable: +€21,806
- Tangible fixed assets -€8,821
down €8,821 (-19.2%), from €46,004 to €37,183
of which Plant, machinery and equipment: -€6,255
- Stocks and contracts -€6,902
down €6,902 (-15.4%), from €44,805 to €37,903
- Reserves +€30,000
up €30,000 (+1,613%), from €1,860 to €31,860
- Tax, wage and social debts +€9,971
up €9,971 (+30.4%), from €32,810 to €42,781
of which Remuneration and social security: +€5,056
- Accrued charges and deferred income -€6,051
no longer reported in 2025 (was €6,051)
- Profit (loss) carried forward +€4,643
up €4,643 (+1.8%), from €251,173 to €255,816
- Purchases and services -€25,074
down €25,074 (-11.2%), from €224,057 to €198,983
- Gross operating margin +€22,767
up €22,767 (+22.9%), from €99,491 to €122,258
- Write-downs +€9,502
up €9,502, from -€4,318 to €5,184
- Taxes +€4,902
up €4,902 (+58.0%), from €8,453 to €13,355
- Staff costs +€4,100
up €4,100 (+8.2%), from €50,193 to €54,293
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 | €354,647 | €391,105 | +€36,458 | +10.3% |
| Fixed assets | 21/28 | €46,004 | €37,183 | -€8,821 | -19.2% |
| Tangible fixed assets | 22/27 | €46,004 | €37,183 | -€8,821 | -19.2% |
| Land and buildings | 22 | €9,704 | €7,138 | -€2,566 | -26.4% |
| Plant, machinery and equipment | 23 | €36,300 | €30,045 | -€6,255 | -17.2% |
| Current assets | 29/58 | €308,643 | €353,922 | +€45,279 | +14.7% |
| Stocks and contracts in progress | 3 | €44,805 | €37,903 | -€6,902 | -15.4% |
| Stocks | 30/36 | €44,805 | €37,903 | -€6,902 | -15.4% |
| Amounts receivable within one year | 40/41 | €643 | €22,449 | +€21,806 | +3,391% |
| Trade receivables | 40 | €643 | €643 | = | 0.0% |
| Other amounts receivable | 41 | - | €21,806 | +€21,806 | |
| Cash at bank and in hand | 54/58 | €261,647 | €292,681 | +€31,034 | +11.9% |
| Deferred charges and accrued income | 490/1 | €1,548 | €889 | -€659 | -42.6% |
| Total equity and liabilities | 10/49 | €354,647 | €391,105 | +€36,458 | +10.3% |
| Equity | 10/15 | €271,633 | €306,276 | +€34,643 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Non-distributable reserves | 130/1 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €251,173 | €255,816 | +€4,643 | +1.8% |
| Amounts payable | 17/49 | €83,014 | €84,829 | +€1,815 | +2.2% |
| Amounts payable within one year | 42/48 | €76,963 | €84,829 | +€7,866 | +10.2% |
| Trade debts | 44 | €33,182 | €31,229 | -€1,953 | -5.9% |
| Suppliers | 440/4 | €33,182 | €31,229 | -€1,953 | -5.9% |
| Taxes, remuneration and social security | 45 | €32,810 | €42,781 | +€9,971 | +30.4% |
| Taxes | 450/3 | €21,363 | €26,278 | +€4,915 | +23.0% |
| Remuneration and social security | 454/9 | €11,447 | €16,503 | +€5,056 | +44.2% |
| Other amounts payable | 47/48 | €10,971 | €10,819 | -€152 | -1.4% |
| Accrued charges and deferred income | 492/3 | €6,051 | - | -€6,051 | |
| Turnover | 70 | €323,548 | €321,241 | -€2,307 | -0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,057 | €198,983 | -€25,074 | -11.2% |
| Remuneration, social security and pensions | 62 | €50,193 | €54,293 | +€4,100 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,352 | €8,821 | -€1,531 | -14.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,318 | €5,184 | +€9,502 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €6,200 | €6,790 | +€590 | +9.5% |
| Other operating charges | 640/8 | €265 | €551 | +€286 | +108% |
| Gross operating margin | 9900 | €99,491 | €122,258 | +€22,767 | +22.9% |
| Operating profit (loss) | 9901 | €36,799 | €46,619 | +€9,820 | +26.7% |
| Financial income | 75/76B | €1,781 | €1,595 | -€186 | -10.4% |
| Recurring financial income | 75 | €1,781 | €1,595 | -€186 | -10.4% |
| Financial charges | 65/66B | - | €216 | +€216 | |
| Recurring financial charges | 65 | - | €216 | +€216 | |
| Profit (loss) for the period before taxes | 9903 | €38,580 | €47,998 | +€9,418 | +24.4% |
| Income taxes | 67/77 | €8,453 | €13,355 | +€4,902 | +58.0% |
| Profit (loss) for the period | 9904 | €30,127 | €34,643 | +€4,516 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,127 | €34,643 | +€4,516 | +15.0% |
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 26 October 2026 via checked.be.