Optique Serexhe: 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 Serexhe
Largest movements
- Tangible fixed assets +€17,606
up €17,606 (+13.7%), from €128,953 to €146,559
of which Furniture and vehicles: +€22,002
- Cash +€11,863
up €11,863 (+233.9%), from €5,071 to €16,933
mainly Net result for the year (+€19,854) and Debts after one year (+€18,252)
- Receivables within one year +€11,664
up €11,664 (+50.7%), from €23,015 to €34,680
of which Other amounts receivable: +€9,985
- Debts after one year +€18,252
up €18,252 (+50.6%), from €36,071 to €54,323
- Reserves +€17,027
up €17,027 (+130.3%), from €13,066 to €30,093
of which Distributable reserves: +€15,727
- Tax, wage and social debts +€16,273
up €16,273 (+50.5%), from €32,216 to €48,489
of which Taxes: +€10,526
- Trade debts -€15,322
down €15,322 (-60.6%), from €25,269 to €9,947
- Current portion of long-term debt +€6,512
up €6,512 (+48.0%), from €13,571 to €20,083
- Gross operating margin +€15,039
up €15,039 (+16.9%), from €88,952 to €103,992
- Taxes +€6,370
up €6,370 (+62.8%), from €10,149 to €16,519
- Financial charges +€2,978
up €2,978 (+80.8%), from €3,684 to €6,662
- Staff costs +€2,699
up €2,699 (+6.8%), from €39,938 to €42,637
- Depreciation -€2,170
down €2,170 (-14.7%), from €14,762 to €12,592
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 | €214,863 | €256,673 | +€41,809 | +19.5% |
| Fixed assets | 21/28 | €129,221 | €146,828 | +€17,606 | +13.6% |
| Tangible fixed assets | 22/27 | €128,953 | €146,559 | +€17,606 | +13.7% |
| Land and buildings | 22 | €42,845 | €38,450 | -€4,395 | -10.3% |
| Furniture and vehicles | 24 | €86,108 | €108,109 | +€22,002 | +25.6% |
| Financial fixed assets | 28 | €269 | €269 | = | 0.0% |
| Current assets | 29/58 | €85,642 | €109,845 | +€24,203 | +28.3% |
| Stocks and contracts in progress | 3 | €57,006 | €58,232 | +€1,226 | +2.2% |
| Stocks | 30/36 | €57,006 | €58,232 | +€1,226 | +2.2% |
| Amounts receivable within one year | 40/41 | €23,015 | €34,680 | +€11,664 | +50.7% |
| Trade receivables | 40 | €0 | €1,679 | +€1,679 | |
| Other amounts receivable | 41 | €23,015 | €33,001 | +€9,985 | +43.4% |
| Cash at bank and in hand | 54/58 | €5,071 | €16,933 | +€11,863 | +233.9% |
| Deferred charges and accrued income | 490/1 | €550 | €0 | -€550 | -100.0% |
| Total equity and liabilities | 10/49 | €214,863 | €256,673 | +€41,809 | +19.5% |
| Equity | 10/15 | €72,666 | €91,681 | +€19,014 | +26.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €13,066 | €30,093 | +€17,027 | +130.3% |
| Non-distributable reserves | 130/1 | €3,099 | €4,399 | +€1,300 | +42.0% |
| Legal reserve | 130 | €3,099 | €4,399 | +€1,300 | +42.0% |
| Tax-exempt reserves | 132 | €9,967 | €9,967 | = | 0.0% |
| Distributable reserves | 133 | - | €15,727 | +€15,727 | |
| Profit (loss) carried forward | 14 | -€1,899 | €88 | +€1,987 | |
| Provisions and deferred taxes | 16 | €30,761 | €30,761 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,761 | €30,761 | = | 0.0% |
| Major repairs and maintenance | 162 | €30,761 | €30,761 | = | 0.0% |
| Amounts payable | 17/49 | €111,437 | €134,232 | +€22,795 | +20.5% |
| Amounts payable after more than one year | 17 | €36,071 | €54,323 | +€18,252 | +50.6% |
| Financial debts | 170/4 | €36,071 | €54,323 | +€18,252 | +50.6% |
| Amounts payable within one year | 42/48 | €75,366 | €79,359 | +€3,993 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €13,571 | €20,083 | +€6,512 | +48.0% |
| Financial debts | 43 | €4,310 | €0 | -€4,310 | -100.0% |
| Credit institutions | 430/8 | €4,310 | €0 | -€4,310 | -100.0% |
| Trade debts | 44 | €25,269 | €9,947 | -€15,322 | -60.6% |
| Suppliers | 440/4 | €25,269 | €9,947 | -€15,322 | -60.6% |
| Taxes, remuneration and social security | 45 | €32,216 | €48,489 | +€16,273 | +50.5% |
| Taxes | 450/3 | €23,043 | €33,569 | +€10,526 | +45.7% |
| Remuneration and social security | 454/9 | €9,173 | €14,920 | +€5,747 | +62.7% |
| Other amounts payable | 47/48 | - | €840 | +€840 | |
| Accrued charges and deferred income | 492/3 | - | €550 | +€550 | |
| Non-recurring operating income | 76A | - | €15,992 | +€15,992 | |
| Remuneration, social security and pensions | 62 | €39,938 | €42,637 | +€2,699 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,762 | €12,592 | -€2,170 | -14.7% |
| Other operating charges | 640/8 | €5,396 | €7,109 | +€1,713 | +31.7% |
| Gross operating margin | 9900 | €88,952 | €103,992 | +€15,039 | +16.9% |
| Operating profit (loss) | 9901 | €28,856 | €41,653 | +€12,797 | +44.3% |
| Financial income | 75/76B | €1,026 | €1,382 | +€355 | +34.6% |
| Recurring financial income | 75 | €1,026 | €1,382 | +€355 | +34.6% |
| Financial charges | 65/66B | €3,684 | €6,662 | +€2,978 | +80.8% |
| Recurring financial charges | 65 | €3,684 | €6,662 | +€2,978 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | €26,198 | €36,373 | +€10,175 | +38.8% |
| Income taxes | 67/77 | €10,149 | €16,519 | +€6,370 | +62.8% |
| Profit (loss) for the period | 9904 | €16,050 | €19,854 | +€3,805 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,050 | €19,854 | +€3,805 | +23.7% |
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 9 October 2026 via checked.be.