OPTIQUE WIAME: 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 WIAME
Largest movements
- Cash +€46,615
up €46,615 (+161%), from €28,949 to €75,564
mainly Net result for the year (+€25,558) and Trade debts (+€14,185)
- Stocks and contracts -€9,782
down €9,782 (-11.7%), from €83,666 to €73,884
- Tangible fixed assets -€8,263
down €8,263 (-50.1%), from €16,492 to €8,229
of which Furniture and vehicles: -€4,334
- Deferred charges and accrued income +€1,742
up €1,742 (+109%), from €1,601 to €3,343
- Trade debts +€14,185
up €14,185 (+171%), from €8,303 to €22,488
- Other debts +€11,590
up €11,590 (+58.0%), from €19,984 to €31,574
- Tax, wage and social debts +€3,106
up €3,106 (+29.5%), from €10,523 to €13,629
- Gross operating margin +€14,395
up €14,395 (+46.7%), from €30,853 to €45,248
- Taxes +€1,966
up €1,966 (+45.6%), from €4,311 to €6,277
- Financial charges +€1,806
up €1,806 (+148%), from €1,223 to €3,030
- Depreciation -€1,465
down €1,465 (-15.1%), from €9,727 to €8,263
- Financial income +€457
up €457 (+486%), from €94 to €550
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,932 | €167,833 | +€28,901 | +20.8% |
| Fixed assets | 21/28 | €16,492 | €8,229 | -€8,263 | -50.1% |
| Tangible fixed assets | 22/27 | €16,492 | €8,229 | -€8,263 | -50.1% |
| Furniture and vehicles | 24 | €5,171 | €837 | -€4,334 | -83.8% |
| Other tangible fixed assets | 26 | €11,321 | €7,392 | -€3,929 | -34.7% |
| Current assets | 29/58 | €122,440 | €159,604 | +€37,164 | +30.4% |
| Stocks and contracts in progress | 3 | €83,666 | €73,884 | -€9,782 | -11.7% |
| Stocks | 30/36 | €83,666 | €73,884 | -€9,782 | -11.7% |
| Amounts receivable within one year | 40/41 | €8,223 | €6,813 | -€1,411 | -17.2% |
| Trade receivables | 40 | €34 | €5,090 | +€5,055 | +14,738% |
| Other amounts receivable | 41 | €8,189 | €1,723 | -€6,466 | -79.0% |
| Cash at bank and in hand | 54/58 | €28,949 | €75,564 | +€46,615 | +161% |
| Deferred charges and accrued income | 490/1 | €1,601 | €3,343 | +€1,742 | +109% |
| Total equity and liabilities | 10/49 | €138,932 | €167,833 | +€28,901 | +20.8% |
| Equity | 10/15 | €26,122 | €26,122 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,522 | €7,522 | = | 0.0% |
| Amounts payable | 17/49 | €112,810 | €141,711 | +€28,901 | +25.6% |
| Amounts payable after more than one year | 17 | €74,000 | €74,000 | = | 0.0% |
| Other amounts payable | 178/9 | €74,000 | €74,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,810 | €67,691 | +€28,881 | +74.4% |
| Trade debts | 44 | €8,303 | €22,488 | +€14,185 | +171% |
| Suppliers | 440/4 | €8,303 | €22,488 | +€14,185 | +171% |
| Taxes, remuneration and social security | 45 | €10,523 | €13,629 | +€3,106 | +29.5% |
| Taxes | 450/3 | €10,523 | €13,629 | +€3,106 | +29.5% |
| Other amounts payable | 47/48 | €19,984 | €31,574 | +€11,590 | +58.0% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,727 | €8,263 | -€1,465 | -15.1% |
| Other operating charges | 640/8 | €2,282 | €2,672 | +€390 | +17.1% |
| Gross operating margin | 9900 | €30,853 | €45,248 | +€14,395 | +46.7% |
| Operating profit (loss) | 9901 | €18,844 | €34,314 | +€15,470 | +82.1% |
| Financial income | 75/76B | €94 | €550 | +€457 | +486% |
| Recurring financial income | 75 | €94 | €550 | +€457 | +486% |
| Financial charges | 65/66B | €1,223 | €3,030 | +€1,806 | +148% |
| Recurring financial charges | 65 | €1,223 | €3,030 | +€1,806 | +148% |
| Profit (loss) for the period before taxes | 9903 | €17,715 | €31,834 | +€14,120 | +79.7% |
| Income taxes | 67/77 | €4,311 | €6,277 | +€1,966 | +45.6% |
| Profit (loss) for the period | 9904 | €13,403 | €25,558 | +€12,154 | +90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,403 | €25,558 | +€12,154 | +90.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.