OPTIQUE SIMONET: what changed
Two fiscal 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 SIMONET
Largest movements
- Cash +€133,053
up €133,053 (+120.6%), from €110,346 to €243,399
mainly Net result for the year (+€86,709) and Tax, wage and social debts (+€40,593)
- Tangible fixed assets +€25,193
up €25,193 (+4.9%), from €512,614 to €537,807
of which Furniture and vehicles: +€43,313
- Reserves +€80,000
up €80,000 (+645.4%), from €12,395 to €92,395
- Tax, wage and social debts +€40,593
up €40,593 (+567.7%), from €7,150 to €47,743
of which Taxes: +€25,739
- Trade debts +€30,634
up €30,634 (+142.9%), from €21,437 to €52,071
- Current portion of long-term debt +€10,482
up €10,482 (+30.6%), from €34,309 to €44,791
- Debts after one year -€10,141
down €10,141 (-4.3%), from €237,046 to €226,906
- Gross operating margin +€134,295
up €134,295 (+66.8%), from €201,070 to €335,365
- Staff costs +€33,009
up €33,009 (+25.7%), from €128,297 to €161,306
- Taxes +€32,099
up €32,099 (+10205.5%), from €315 to €32,414
- Depreciation +€3,389
up €3,389 (+12.6%), from €26,855 to €30,244
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 | €750,508 | €908,785 | +€158,277 | +21.1% |
| Fixed assets | 21/28 | €512,614 | €537,807 | +€25,193 | +4.9% |
| Tangible fixed assets | 22/27 | €512,614 | €537,807 | +€25,193 | +4.9% |
| Land and buildings | 22 | €479,197 | €468,255 | -€10,943 | -2.3% |
| Plant, machinery and equipment | 23 | €25,619 | €18,441 | -€7,178 | -28.0% |
| Furniture and vehicles | 24 | €7,798 | €51,111 | +€43,313 | +555.5% |
| Current assets | 29/58 | €237,894 | €370,978 | +€133,084 | +55.9% |
| Stocks and contracts in progress | 3 | €117,862 | €114,999 | -€2,864 | -2.4% |
| Stocks | 30/36 | €117,862 | €114,999 | -€2,864 | -2.4% |
| Amounts receivable within one year | 40/41 | €9,685 | €12,580 | +€2,895 | +29.9% |
| Trade receivables | 40 | - | €12,580 | +€12,580 | |
| Other amounts receivable | 41 | €9,685 | - | -€9,685 | |
| Cash at bank and in hand | 54/58 | €110,346 | €243,399 | +€133,053 | +120.6% |
| Total equity and liabilities | 10/49 | €750,508 | €908,785 | +€158,277 | +21.1% |
| Equity | 10/15 | €450,509 | €537,218 | +€86,709 | +19.2% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €12,395 | €92,395 | +€80,000 | +645.4% |
| Distributable reserves | 133 | €12,395 | €92,395 | +€80,000 | +645.4% |
| Profit (loss) carried forward | 14 | €417,663 | €424,372 | +€6,709 | +1.6% |
| Amounts payable | 17/49 | €299,999 | €371,567 | +€71,568 | +23.9% |
| Amounts payable after more than one year | 17 | €237,046 | €226,906 | -€10,141 | -4.3% |
| Financial debts | 170/4 | €237,046 | €226,906 | -€10,141 | -4.3% |
| Amounts payable within one year | 42/48 | €62,952 | €144,661 | +€81,709 | +129.8% |
| Current portion of amounts payable after more than one year | 42 | €34,309 | €44,791 | +€10,482 | +30.6% |
| Trade debts | 44 | €21,437 | €52,071 | +€30,634 | +142.9% |
| Suppliers | 440/4 | €21,437 | €52,071 | +€30,634 | +142.9% |
| Taxes, remuneration and social security | 45 | €7,150 | €47,743 | +€40,593 | +567.7% |
| Taxes | 450/3 | €752 | €26,491 | +€25,739 | +3422.9% |
| Remuneration and social security | 454/9 | €6,398 | €21,252 | +€14,854 | +232.2% |
| Other amounts payable | 47/48 | €56 | €56 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €128,297 | €161,306 | +€33,009 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,855 | €30,244 | +€3,389 | +12.6% |
| Other operating charges | 640/8 | €3,164 | €4,237 | +€1,072 | +33.9% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €201,070 | €335,365 | +€134,295 | +66.8% |
| Operating profit (loss) | 9901 | €42,754 | €139,279 | +€96,524 | +225.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €20,847 | €20,156 | -€691 | -3.3% |
| Recurring financial charges | 65 | €20,847 | €20,156 | -€691 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €21,913 | €119,123 | +€97,210 | +443.6% |
| Income taxes | 67/77 | €315 | €32,414 | +€32,099 | +10205.5% |
| Profit (loss) for the period | 9904 | €21,598 | €86,709 | +€65,111 | +301.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,598 | €86,709 | +€65,111 | +301.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.