OPTIQUE SCALLIET: 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 SCALLIET
Largest movements
- Stocks and contracts +€47,222
up €47,222 (+32.1%), from €147,293 to €194,515
- Tangible fixed assets -€35,364
down €35,364 (-8.5%), from €416,105 to €380,741
of which Land and buildings: -€33,877
- Cash +€34,527
up €34,527 (+10.8%), from €321,038 to €355,564
mainly Net result for the year (+€128,081) and Depreciation (+€77,487)
- Deferred charges and accrued income +€26,834
up €26,834 (+434%), from €6,188 to €33,021
- Intangible fixed assets -€15,000
down €15,000 (-19.7%), from €76,230 to €61,230
- Reserves +€128,000
up €128,000 (+29.3%), from €436,682 to €564,682
of which Distributable reserves: +€128,000
- Trade debts -€48,167
down €48,167 (-34.2%), from €140,926 to €92,759
- Debts after one year -€46,121
down €46,121 (-18.8%), from €244,827 to €198,706
- Tax, wage and social debts +€39,670
up €39,670 (+53.1%), from €74,691 to €114,361
of which Taxes: +€35,642
- Current portion of long-term debt -€28,513
down €28,513 (-38.2%), from €74,634 to €46,121
- Gross operating margin +€121,155
up €121,155 (+25.4%), from €477,210 to €598,365
- Staff costs +€41,729
up €41,729 (+15.1%), from €276,753 to €318,482
- Taxes +€33,330
up €33,330 (+132%), from €25,252 to €58,581
- Depreciation -€23,805
down €23,805 (-23.5%), from €101,292 to €77,487
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 | €1,039,385 | €1,083,437 | +€44,051 | +4.2% |
| Fixed assets | 21/28 | €495,425 | €445,060 | -€50,364 | -10.2% |
| Intangible fixed assets | 21 | €76,230 | €61,230 | -€15,000 | -19.7% |
| Tangible fixed assets | 22/27 | €416,105 | €380,741 | -€35,364 | -8.5% |
| Land and buildings | 22 | €381,940 | €348,062 | -€33,877 | -8.9% |
| Plant, machinery and equipment | 23 | €22,162 | €19,075 | -€3,087 | -13.9% |
| Furniture and vehicles | 24 | €12,003 | €13,603 | +€1,600 | +13.3% |
| Financial fixed assets | 28 | €3,090 | €3,090 | = | 0.0% |
| Current assets | 29/58 | €543,961 | €638,377 | +€94,416 | +17.4% |
| Stocks and contracts in progress | 3 | €147,293 | €194,515 | +€47,222 | +32.1% |
| Stocks | 30/36 | €147,293 | €194,515 | +€47,222 | +32.1% |
| Amounts receivable within one year | 40/41 | €69,443 | €55,276 | -€14,167 | -20.4% |
| Trade receivables | 40 | €32,444 | €50,361 | +€17,917 | +55.2% |
| Other amounts receivable | 41 | €36,999 | €4,915 | -€32,083 | -86.7% |
| Cash at bank and in hand | 54/58 | €321,038 | €355,564 | +€34,527 | +10.8% |
| Deferred charges and accrued income | 490/1 | €6,188 | €33,021 | +€26,834 | +434% |
| Total equity and liabilities | 10/49 | €1,039,385 | €1,083,437 | +€44,051 | +4.2% |
| Equity | 10/15 | €444,539 | €572,620 | +€128,081 | +28.8% |
| Contributions | 10/11 | €6,375 | €6,375 | = | 0.0% |
| Reserves | 13 | €436,682 | €564,682 | +€128,000 | +29.3% |
| Tax-exempt reserves | 132 | €5,682 | €5,682 | = | 0.0% |
| Distributable reserves | 133 | €431,000 | €559,000 | +€128,000 | +29.7% |
| Profit (loss) carried forward | 14 | €1,482 | €1,563 | +€81 | +5.5% |
| Amounts payable | 17/49 | €594,847 | €510,817 | -€84,030 | -14.1% |
| Amounts payable after more than one year | 17 | €244,827 | €198,706 | -€46,121 | -18.8% |
| Financial debts | 170/4 | €244,827 | €198,706 | -€46,121 | -18.8% |
| Amounts payable within one year | 42/48 | €350,003 | €312,103 | -€37,901 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €74,634 | €46,121 | -€28,513 | -38.2% |
| Trade debts | 44 | €140,926 | €92,759 | -€48,167 | -34.2% |
| Suppliers | 440/4 | €140,926 | €92,759 | -€48,167 | -34.2% |
| Taxes, remuneration and social security | 45 | €74,691 | €114,361 | +€39,670 | +53.1% |
| Taxes | 450/3 | €49,761 | €85,403 | +€35,642 | +71.6% |
| Remuneration and social security | 454/9 | €24,930 | €28,958 | +€4,028 | +16.2% |
| Other amounts payable | 47/48 | €59,752 | €58,862 | -€890 | -1.5% |
| Accrued charges and deferred income | 492/3 | €17 | €9 | -€8 | -48.1% |
| Remuneration, social security and pensions | 62 | €276,753 | €318,482 | +€41,729 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,292 | €77,487 | -€23,805 | -23.5% |
| Other operating charges | 640/8 | €3,020 | €4,296 | +€1,275 | +42.2% |
| Gross operating margin | 9900 | €477,210 | €598,365 | +€121,155 | +25.4% |
| Operating profit (loss) | 9901 | €96,145 | €198,100 | +€101,956 | +106% |
| Financial income | 75/76B | €7,328 | €5,715 | -€1,613 | -22.0% |
| Recurring financial income | 75 | €7,328 | €5,715 | -€1,613 | -22.0% |
| Financial charges | 65/66B | €18,158 | €17,153 | -€1,005 | -5.5% |
| Recurring financial charges | 65 | €18,158 | €17,153 | -€1,005 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €85,314 | €186,663 | +€101,348 | +119% |
| Income taxes | 67/77 | €25,252 | €58,581 | +€33,330 | +132% |
| Profit (loss) for the period | 9904 | €60,063 | €128,081 | +€68,018 | +113% |
| Profit (loss) for the period to be appropriated | 9905 | €60,063 | €128,081 | +€68,018 | +113% |
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 23 October 2026 via checked.be.