OPTIQUE ST-LAMBERT: 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 ST-LAMBERT
Largest movements
- Cash +€19,744
up €19,744 (+21.8%), from €90,536 to €110,280
mainly Net result for the year (+€76,521) and Depreciation (+€25,925)
- Tangible fixed assets +€13,905
up €13,905 (+39.5%), from €35,213 to €49,119
of which Plant, machinery and equipment: +€19,288
- Receivables within one year +€11,254
up €11,254 (+251.6%), from €4,473 to €15,727
of which Other amounts receivable: +€10,396
- Profit (loss) carried forward +€36,121
up €36,121 (+32.6%), from €110,726 to €146,847
- Debts after one year +€18,121
up €18,121 (+439.9%), from €4,119 to €22,240
- Contributions -€9,600
down €9,600 (-36.2%), from €26,500 to €16,900
- Trade debts +€3,085
up €3,085 (+23.6%), from €13,088 to €16,173
- Current portion of long-term debt -€2,389
down €2,389 (-15.0%), from €15,890 to €13,501
- Gross operating margin +€25,502
up €25,502 (+18.0%), from €141,930 to €167,431
- Depreciation +€3,942
up €3,942 (+17.9%), from €21,984 to €25,925
- Staff costs +€3,340
up €3,340 (+9.2%), from €36,240 to €39,581
- Taxes +€2,889
up €2,889 (+17.1%), from €16,883 to €19,771
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 | €175,095 | €220,433 | +€45,338 | +25.9% |
| Fixed assets | 21/28 | €35,714 | €49,620 | +€13,905 | +38.9% |
| Tangible fixed assets | 22/27 | €35,213 | €49,119 | +€13,905 | +39.5% |
| Land and buildings | 22 | €24,541 | €21,397 | -€3,144 | -12.8% |
| Plant, machinery and equipment | 23 | - | €19,288 | +€19,288 | |
| Furniture and vehicles | 24 | €9,509 | €7,421 | -€2,089 | -22.0% |
| Other tangible fixed assets | 26 | €1,163 | €1,013 | -€150 | -12.9% |
| Financial fixed assets | 28 | €501 | €501 | = | 0.0% |
| Current assets | 29/58 | €139,381 | €170,813 | +€31,432 | +22.6% |
| Stocks and contracts in progress | 3 | €42,810 | €42,759 | -€50 | -0.1% |
| Stocks | 30/36 | €42,810 | €42,759 | -€50 | -0.1% |
| Amounts receivable within one year | 40/41 | €4,473 | €15,727 | +€11,254 | +251.6% |
| Trade receivables | 40 | - | €858 | +€858 | |
| Other amounts receivable | 41 | €4,473 | €14,869 | +€10,396 | +232.4% |
| Cash at bank and in hand | 54/58 | €90,536 | €110,280 | +€19,744 | +21.8% |
| Deferred charges and accrued income | 490/1 | €1,562 | €2,047 | +€485 | +31.1% |
| Total equity and liabilities | 10/49 | €175,095 | €220,433 | +€45,338 | +25.9% |
| Equity | 10/15 | €137,226 | €163,747 | +€26,521 | +19.3% |
| Contributions | 10/11 | €26,500 | €16,900 | -€9,600 | -36.2% |
| Profit (loss) carried forward | 14 | €110,726 | €146,847 | +€36,121 | +32.6% |
| Amounts payable | 17/49 | €37,869 | €56,686 | +€18,817 | +49.7% |
| Amounts payable after more than one year | 17 | €4,119 | €22,240 | +€18,121 | +439.9% |
| Financial debts | 170/4 | €4,119 | €22,240 | +€18,121 | +439.9% |
| Amounts payable within one year | 42/48 | €33,750 | €34,446 | +€696 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €15,890 | €13,501 | -€2,389 | -15.0% |
| Trade debts | 44 | €13,088 | €16,173 | +€3,085 | +23.6% |
| Suppliers | 440/4 | €13,088 | €16,173 | +€3,085 | +23.6% |
| Taxes, remuneration and social security | 45 | €4,405 | €4,405 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,405 | €4,405 | = | 0.0% |
| Other amounts payable | 47/48 | €367 | €367 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,240 | €39,581 | +€3,340 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,984 | €25,925 | +€3,942 | +17.9% |
| Other operating charges | 640/8 | €2,895 | €2,981 | +€85 | +2.9% |
| Gross operating margin | 9900 | €141,930 | €167,431 | +€25,502 | +18.0% |
| Operating profit (loss) | 9901 | €80,810 | €98,944 | +€18,134 | +22.4% |
| Financial income | 75/76B | €430 | €558 | +€127 | +29.6% |
| Recurring financial income | 75 | €430 | €558 | +€127 | +29.6% |
| Financial charges | 65/66B | €3,339 | €3,209 | -€130 | -3.9% |
| Recurring financial charges | 65 | €3,339 | €3,209 | -€130 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €77,901 | €96,292 | +€18,391 | +23.6% |
| Income taxes | 67/77 | €16,883 | €19,771 | +€2,889 | +17.1% |
| Profit (loss) for the period | 9904 | €61,018 | €76,521 | +€15,503 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,018 | €76,521 | +€15,503 | +25.4% |
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 8 October 2026 via checked.be.