OPTIQUE THIERRY DARMS: what changed
OPTIQUE THIERRY DARMS
Largest movements
- Cash -€14,494
down €14,494 (-87.5%), from €16,566 to €2,073
mainly Net result for the year (-€12,965) and Trade debts (-€7,540)
- Tangible fixed assets -€8,628
down €8,628 (-13.1%), from €66,007 to €57,379
of which Other tangible fixed assets: -€5,240
- Stocks and contracts -€3,860
down €3,860 (-21.2%), from €18,213 to €14,353
- Reserves -€12,965
down €12,965 (-45.4%), from €28,560 to €15,595
- Other debts +€7,740
up €7,740 (+68.8%), from €11,245 to €18,985
- Trade debts -€7,540
down €7,540 (-57.2%), from €13,170 to €5,630
- Current portion of long-term debt -€5,440
down €5,440 (-54.1%), from €10,060 to €4,621
- Debts after one year -€4,621
no longer reported in 2025 (was €4,621)
- Gross operating margin -€26,078
down €26,078 (-33.3%), from €78,275 to €52,197
- Depreciation -€3,462
down €3,462 (-28.6%), from €12,089 to €8,628
- Other operating charges -€1,356
down €1,356 (-43.7%), from €3,101 to €1,745
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,306 | €77,325 | -€26,981 | -25.9% |
| Fixed assets | 21/28 | €69,527 | €60,900 | -€8,628 | -12.4% |
| Tangible fixed assets | 22/27 | €66,007 | €57,379 | -€8,628 | -13.1% |
| Land and buildings | 22 | €29,767 | €29,767 | = | 0.0% |
| Furniture and vehicles | 24 | €3,387 | - | -€3,387 | |
| Other tangible fixed assets | 26 | €32,853 | €27,613 | -€5,240 | -16.0% |
| Financial fixed assets | 28 | €3,520 | €3,520 | = | 0.0% |
| Current assets | 29/58 | €34,779 | €16,426 | -€18,354 | -52.8% |
| Stocks and contracts in progress | 3 | €18,213 | €14,353 | -€3,860 | -21.2% |
| Stocks | 30/36 | €18,213 | €14,353 | -€3,860 | -21.2% |
| Cash at bank and in hand | 54/58 | €16,566 | €2,073 | -€14,494 | -87.5% |
| Total equity and liabilities | 10/49 | €104,306 | €77,325 | -€26,981 | -25.9% |
| Equity | 10/15 | €47,160 | €34,195 | -€12,965 | -27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,560 | €15,595 | -€12,965 | -45.4% |
| Distributable reserves | 133 | €28,560 | €15,595 | -€12,965 | -45.4% |
| Amounts payable | 17/49 | €57,147 | €43,130 | -€14,017 | -24.5% |
| Amounts payable after more than one year | 17 | €4,621 | - | -€4,621 | |
| Financial debts | 170/4 | €4,621 | - | -€4,621 | |
| Amounts payable within one year | 42/48 | €52,526 | €43,130 | -€9,396 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €10,060 | €4,621 | -€5,440 | -54.1% |
| Trade debts | 44 | €13,170 | €5,630 | -€7,540 | -57.2% |
| Suppliers | 440/4 | €13,170 | €5,630 | -€7,540 | -57.2% |
| Taxes, remuneration and social security | 45 | €18,051 | €13,895 | -€4,157 | -23.0% |
| Taxes | 450/3 | €11,486 | €7,136 | -€4,351 | -37.9% |
| Remuneration and social security | 454/9 | €6,565 | €6,759 | +€194 | +3.0% |
| Other amounts payable | 47/48 | €11,245 | €18,985 | +€7,740 | +68.8% |
| Remuneration, social security and pensions | 62 | €54,486 | €53,750 | -€735 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,089 | €8,628 | -€3,462 | -28.6% |
| Other operating charges | 640/8 | €3,101 | €1,745 | -€1,356 | -43.7% |
| Gross operating margin | 9900 | €78,275 | €52,197 | -€26,078 | -33.3% |
| Operating profit (loss) | 9901 | €8,600 | -€11,925 | -€20,525 | |
| Financial income | 75/76B | €128 | - | -€128 | |
| Recurring financial income | 75 | €128 | - | -€128 | |
| Financial charges | 65/66B | €1,031 | €898 | -€133 | -12.9% |
| Recurring financial charges | 65 | €1,031 | €898 | -€133 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €7,697 | -€12,824 | -€20,521 | |
| Income taxes | 67/77 | €827 | €141 | -€686 | -83.0% |
| Profit (loss) for the period | 9904 | €6,871 | -€12,965 | -€19,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,871 | -€12,965 | -€19,835 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.