OPTIQUE SONNET: 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 SONNET
Largest movements
- Tangible fixed assets -€21,406
down €21,406 (-8.4%), from €254,171 to €232,765
- Cash +€14,981
up €14,981 (+34.7%), from €43,215 to €58,195
mainly Net result for the year (+€31,620) and Other debts (+€26,578)
- Debts after one year -€35,048
down €35,048 (-17.6%), from €199,681 to €164,633
of which Financial debts: -€25,549
- Other debts +€26,578
up €26,578 (+907%), from €2,930 to €29,508
- Tax, wage and social debts +€8,428
up €8,428 (+111%), from €7,609 to €16,037
- Trade debts -€7,068
down €7,068 (-38.7%), from €18,278 to €11,211
- Current portion of long-term debt -€4,183
down €4,183 (-20.3%), from €20,569 to €16,386
- Gross operating margin +€13,401
up €13,401 (+21.4%), from €62,669 to €76,070
- Taxes +€4,527
up €4,527 (+49.6%), from €9,128 to €13,654
- Depreciation -€1,543
down €1,543 (-6.4%), from €23,979 to €22,436
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 | €360,980 | €353,083 | -€7,897 | -2.2% |
| Fixed assets | 21/28 | €254,628 | €233,223 | -€21,406 | -8.4% |
| Tangible fixed assets | 22/27 | €254,171 | €232,765 | -€21,406 | -8.4% |
| Land and buildings | 22 | €223,149 | €213,632 | -€9,518 | -4.3% |
| Plant, machinery and equipment | 23 | €18,379 | €10,379 | -€8,000 | -43.5% |
| Furniture and vehicles | 24 | €10,660 | €8,755 | -€1,905 | -17.9% |
| Leasing and similar rights | 25 | €1,982 | - | -€1,982 | |
| Financial fixed assets | 28 | €457 | €457 | = | 0.0% |
| Current assets | 29/58 | €106,352 | €119,861 | +€13,509 | +12.7% |
| Stocks and contracts in progress | 3 | €56,988 | €54,123 | -€2,864 | -5.0% |
| Stocks | 30/36 | €56,988 | €54,123 | -€2,864 | -5.0% |
| Amounts receivable within one year | 40/41 | €4,805 | €6,165 | +€1,360 | +28.3% |
| Trade receivables | 40 | €4,805 | €6,097 | +€1,292 | +26.9% |
| Other amounts receivable | 41 | - | €68 | +€68 | |
| Cash at bank and in hand | 54/58 | €43,215 | €58,195 | +€14,981 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,376 | +€32 | +2.4% |
| Total equity and liabilities | 10/49 | €360,980 | €353,083 | -€7,897 | -2.2% |
| Equity | 10/15 | €111,913 | €115,309 | +€3,396 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,713 | €109,109 | +€3,396 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,853 | €107,249 | +€3,396 | +3.3% |
| Amounts payable | 17/49 | €249,067 | €237,774 | -€11,293 | -4.5% |
| Amounts payable after more than one year | 17 | €199,681 | €164,633 | -€35,048 | -17.6% |
| Financial debts | 170/4 | €181,981 | €156,432 | -€25,549 | -14.0% |
| Trade debts | 175 | €17,700 | €8,201 | -€9,499 | -53.7% |
| Amounts payable within one year | 42/48 | €49,386 | €73,142 | +€23,756 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €20,569 | €16,386 | -€4,183 | -20.3% |
| Trade debts | 44 | €18,278 | €11,211 | -€7,068 | -38.7% |
| Suppliers | 440/4 | €18,278 | €11,211 | -€7,068 | -38.7% |
| Taxes, remuneration and social security | 45 | €7,609 | €16,037 | +€8,428 | +111% |
| Taxes | 450/3 | €7,609 | €16,037 | +€8,428 | +111% |
| Other amounts payable | 47/48 | €2,930 | €29,508 | +€26,578 | +907% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,979 | €22,436 | -€1,543 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,396 | €3,192 | -€204 | -6.0% |
| Other operating charges | 640/8 | €3,443 | €2,893 | -€551 | -16.0% |
| Gross operating margin | 9900 | €62,669 | €76,070 | +€13,401 | +21.4% |
| Operating profit (loss) | 9901 | €31,850 | €47,549 | +€15,699 | +49.3% |
| Financial income | 75/76B | €1,183 | €1,351 | +€168 | +14.2% |
| Recurring financial income | 75 | €1,183 | €1,351 | +€168 | +14.2% |
| Financial charges | 65/66B | €3,874 | €3,625 | -€248 | -6.4% |
| Recurring financial charges | 65 | €3,874 | €3,625 | -€248 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €29,160 | €45,274 | +€16,115 | +55.3% |
| Income taxes | 67/77 | €9,128 | €13,654 | +€4,527 | +49.6% |
| Profit (loss) for the period | 9904 | €20,032 | €31,620 | +€11,588 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,032 | €31,620 | +€11,588 | +57.8% |
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 15 October 2026 via checked.be.