Optique Stéphanie: 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 Stéphanie
Largest movements
- Cash +€140,070
up €140,070 (+64.5%), from €217,140 to €357,211
mainly Net result for the year (+€116,533) and Depreciation (+€31,913)
- Tangible fixed assets -€29,246
down €29,246 (-29.4%), from €99,641 to €70,395
of which Plant, machinery and equipment: -€20,310
- Profit (loss) carried forward +€92,533
up €92,533 (+51.8%), from €178,808 to €271,341
- Trade debts +€12,093
up €12,093 (+81.4%), from €14,854 to €26,946
- Other debts +€6,311
up €6,311 (+34.3%), from €18,391 to €24,702
- Tax, wage and social debts -€5,535
down €5,535 (-10.4%), from €53,385 to €47,849
of which Taxes: -€10,054
- Gross operating margin +€69,976
up €69,976 (+37.6%), from €186,159 to €256,135
- Taxes +€15,727
up €15,727 (+89.9%), from €17,489 to €33,216
- Staff costs +€4,113
up €4,113 (+6.1%), from €67,313 to €71,426
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 | €440,437 | €545,839 | +€105,402 | +23.9% |
| Fixed assets | 21/28 | €109,943 | €79,031 | -€30,913 | -28.1% |
| Intangible fixed assets | 21 | €3,470 | €1,803 | -€1,667 | -48.0% |
| Tangible fixed assets | 22/27 | €99,641 | €70,395 | -€29,246 | -29.4% |
| Plant, machinery and equipment | 23 | €74,695 | €54,385 | -€20,310 | -27.2% |
| Furniture and vehicles | 24 | €24,946 | €16,011 | -€8,936 | -35.8% |
| Financial fixed assets | 28 | €6,832 | €6,832 | = | 0.0% |
| Current assets | 29/58 | €330,493 | €466,808 | +€136,315 | +41.2% |
| Stocks and contracts in progress | 3 | €105,194 | €99,894 | -€5,300 | -5.0% |
| Stocks | 30/36 | €105,194 | €99,894 | -€5,300 | -5.0% |
| Amounts receivable within one year | 40/41 | €4,811 | €6,839 | +€2,028 | +42.2% |
| Trade receivables | 40 | €4,811 | €6,839 | +€2,028 | +42.2% |
| Cash at bank and in hand | 54/58 | €217,140 | €357,211 | +€140,070 | +64.5% |
| Deferred charges and accrued income | 490/1 | €3,348 | €2,864 | -€484 | -14.4% |
| Total equity and liabilities | 10/49 | €440,437 | €545,839 | +€105,402 | +23.9% |
| Equity | 10/15 | €353,808 | €446,341 | +€92,533 | +26.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €160,000 | €160,000 | = | 0.0% |
| Distributable reserves | 133 | €160,000 | €160,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,808 | €271,341 | +€92,533 | +51.8% |
| Amounts payable | 17/49 | €86,629 | €99,498 | +€12,869 | +14.9% |
| Amounts payable within one year | 42/48 | €86,629 | €99,498 | +€12,869 | +14.9% |
| Trade debts | 44 | €14,854 | €26,946 | +€12,093 | +81.4% |
| Suppliers | 440/4 | €14,854 | €26,946 | +€12,093 | +81.4% |
| Taxes, remuneration and social security | 45 | €53,385 | €47,849 | -€5,535 | -10.4% |
| Taxes | 450/3 | €42,200 | €32,146 | -€10,054 | -23.8% |
| Remuneration and social security | 454/9 | €11,185 | €15,703 | +€4,519 | +40.4% |
| Other amounts payable | 47/48 | €18,391 | €24,702 | +€6,311 | +34.3% |
| Remuneration, social security and pensions | 62 | €67,313 | €71,426 | +€4,113 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,192 | €31,913 | -€1,280 | -3.9% |
| Other operating charges | 640/8 | €2,183 | €2,417 | +€234 | +10.7% |
| Gross operating margin | 9900 | €186,159 | €256,135 | +€69,976 | +37.6% |
| Operating profit (loss) | 9901 | €83,471 | €150,379 | +€66,908 | +80.2% |
| Financial income | 75/76B | €1,759 | - | -€1,759 | |
| Recurring financial income | 75 | €1,759 | - | -€1,759 | |
| Financial charges | 65/66B | €604 | €630 | +€25 | +4.2% |
| Recurring financial charges | 65 | €604 | €630 | +€25 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €84,626 | €149,749 | +€65,123 | +77.0% |
| Income taxes | 67/77 | €17,489 | €33,216 | +€15,727 | +89.9% |
| Profit (loss) for the period | 9904 | €67,137 | €116,533 | +€49,396 | +73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,137 | €116,533 | +€49,396 | +73.6% |
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 16 October 2026 via checked.be.