OPTIQUE TISON: 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 TISON
Largest movements
- Receivables within one year -€126,784
down €126,784 (-28.4%), from €445,776 to €318,992
of which Other amounts receivable: -€126,784
- Intangible fixed assets +€100,000
new in 2025: €100,000
- Cash +€77,631
up €77,631 (+71.2%), from €109,018 to €186,648
mainly Receivables within one year (+€126,784) and Net result for the year (+€55,246)
- Tangible fixed assets +€24,058
up €24,058 (+16.3%), from €147,261 to €171,319
of which Furniture and vehicles: +€33,742
- Profit (loss) carried forward +€55,246
new in 2025: €55,246
- Tax, wage and social debts +€27,856
up €27,856 (+66.7%), from €41,735 to €69,591
of which Taxes: +€24,643
- Debts after one year -€20,372
down €20,372 (-70.5%), from €28,913 to €8,541
of which Financial debts: -€20,372
- Trade debts +€10,326
up €10,326 (+42.1%), from €24,547 to €34,874
- Gross operating margin +€27,099
up €27,099 (+11.0%), from €246,735 to €273,834
- Staff costs +€25,934
up €25,934 (+18.9%), from €136,908 to €162,842
- Depreciation -€8,555
down €8,555 (-25.2%), from €33,917 to €25,362
- Taxes +€5,602
up €5,602 (+29.1%), from €19,248 to €24,850
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 | €792,180 | €865,444 | +€73,264 | +9.2% |
| Fixed assets | 21/28 | €153,007 | €277,066 | +€124,058 | +81.1% |
| Intangible fixed assets | 21 | - | €100,000 | +€100,000 | |
| Tangible fixed assets | 22/27 | €147,261 | €171,319 | +€24,058 | +16.3% |
| Land and buildings | 22 | €47,871 | €36,786 | -€11,086 | -23.2% |
| Plant, machinery and equipment | 23 | €3,282 | €7,554 | +€4,272 | +130.2% |
| Furniture and vehicles | 24 | €87,632 | €121,374 | +€33,742 | +38.5% |
| Other tangible fixed assets | 26 | €8,476 | €5,605 | -€2,871 | -33.9% |
| Financial fixed assets | 28 | €5,747 | €5,747 | = | 0.0% |
| Current assets | 29/58 | €639,172 | €588,378 | -€50,794 | -7.9% |
| Stocks and contracts in progress | 3 | €84,379 | €82,737 | -€1,641 | -1.9% |
| Stocks | 30/36 | €84,379 | €82,737 | -€1,641 | -1.9% |
| Amounts receivable within one year | 40/41 | €445,776 | €318,992 | -€126,784 | -28.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €445,776 | €318,992 | -€126,784 | -28.4% |
| Cash at bank and in hand | 54/58 | €109,018 | €186,648 | +€77,631 | +71.2% |
| Total equity and liabilities | 10/49 | €792,180 | €865,444 | +€73,264 | +9.2% |
| Equity | 10/15 | €404,900 | €460,147 | +€55,246 | +13.6% |
| Contributions | 10/11 | €15,830 | €15,830 | = | 0.0% |
| Outside capital | 11 | €15,830 | €15,830 | = | 0.0% |
| Other | 1109/19 | €15,830 | €15,830 | = | 0.0% |
| Reserves | 13 | €389,070 | €389,070 | = | 0.0% |
| Distributable reserves | 133 | €389,070 | €389,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €55,246 | +€55,246 | |
| Amounts payable | 17/49 | €387,280 | €405,297 | +€18,017 | +4.7% |
| Amounts payable after more than one year | 17 | €28,913 | €8,541 | -€20,372 | -70.5% |
| Financial debts | 170/4 | €27,213 | €6,841 | -€20,372 | -74.9% |
| Other amounts payable | 178/9 | €1,700 | €1,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €358,367 | €396,756 | +€38,389 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €35,146 | €35,353 | +€207 | +0.6% |
| Trade debts | 44 | €24,547 | €34,874 | +€10,326 | +42.1% |
| Suppliers | 440/4 | €24,547 | €34,874 | +€10,326 | +42.1% |
| Taxes, remuneration and social security | 45 | €41,735 | €69,591 | +€27,856 | +66.7% |
| Taxes | 450/3 | €17,845 | €42,488 | +€24,643 | +138.1% |
| Remuneration and social security | 454/9 | €23,890 | €27,103 | +€3,213 | +13.4% |
| Other amounts payable | 47/48 | €256,938 | €256,938 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €136,908 | €162,842 | +€25,934 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,917 | €25,362 | -€8,555 | -25.2% |
| Other operating charges | 640/8 | €1,892 | €2,072 | +€180 | +9.5% |
| Gross operating margin | 9900 | €246,735 | €273,834 | +€27,099 | +11.0% |
| Operating profit (loss) | 9901 | €74,018 | €83,557 | +€9,540 | +12.9% |
| Financial income | 75/76B | €3 | €48 | +€44 | +1378.9% |
| Recurring financial income | 75 | €3 | €48 | +€44 | +1378.9% |
| Financial charges | 65/66B | €3,568 | €3,509 | -€59 | -1.7% |
| Recurring financial charges | 65 | €3,568 | €3,509 | -€59 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €70,453 | €80,096 | +€9,644 | +13.7% |
| Income taxes | 67/77 | €19,248 | €24,850 | +€5,602 | +29.1% |
| Profit (loss) for the period | 9904 | €51,205 | €55,246 | +€4,041 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,205 | €55,246 | +€4,041 | +7.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.