OPTIQUE WOLTERS - BODEUR: 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 WOLTERS - BODEUR
Largest movements
- Receivables within one year -€10,364
down €10,364 (-40.2%), from €25,787 to €15,424
of which Other amounts receivable: -€11,189
- Cash -€4,245
down €4,245 (-77.0%), from €5,514 to €1,269
mainly Short-term financial debts (-€9,355) and Net result for the year (-€5,539)
- Stocks and contracts +€2,512
up €2,512 (+4.8%), from €51,904 to €54,416
- Short-term financial debts -€9,355
down €9,355 (-100%), from €9,355 to €0
- Profit (loss) carried forward -€5,539
down €5,539 (-11.7%), from €47,256 to €41,717
- Accrued charges and deferred income +€2,800
new in 2025: €2,800
- Trade debts -€1,281
down €1,281 (-10.7%), from €12,019 to €10,737
- Gross operating margin +€13,319
up €13,319 (+78.4%), from -€16,991 to -€3,673
- Financial income -€791
down €791 (-36.6%), from €2,163 to €1,371
- Financial charges +€580
up €580 (+62.4%), from €930 to €1,510
- Other operating charges +€576
up €576 (+64.2%), from €898 to €1,474
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 | €85,783 | €73,523 | -€12,260 | -14.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,527 | €2,414 | -€113 | -4.5% |
| Tangible fixed assets | 22/27 | €142 | €29 | -€113 | -79.4% |
| Plant, machinery and equipment | 23 | €142 | €29 | -€113 | -79.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €2,385 | €2,385 | = | 0.0% |
| Current assets | 29/58 | €83,256 | €71,109 | -€12,147 | -14.6% |
| Stocks and contracts in progress | 3 | €51,904 | €54,416 | +€2,512 | +4.8% |
| Stocks | 30/36 | €51,904 | €54,416 | +€2,512 | +4.8% |
| Amounts receivable within one year | 40/41 | €25,787 | €15,424 | -€10,364 | -40.2% |
| Trade receivables | 40 | €2,140 | €2,966 | +€825 | +38.6% |
| Other amounts receivable | 41 | €23,647 | €12,458 | -€11,189 | -47.3% |
| Cash at bank and in hand | 54/58 | €5,514 | €1,269 | -€4,245 | -77.0% |
| Deferred charges and accrued income | 490/1 | €51 | €0 | -€51 | -100% |
| Total equity and liabilities | 10/49 | €85,783 | €73,523 | -€12,260 | -14.3% |
| Equity | 10/15 | €49,313 | €43,774 | -€5,539 | -11.2% |
| Contributions | 10/11 | €197 | €197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,256 | €41,717 | -€5,539 | -11.7% |
| Amounts payable | 17/49 | €36,470 | €29,749 | -€6,722 | -18.4% |
| Amounts payable within one year | 42/48 | €36,470 | €26,949 | -€9,522 | -26.1% |
| Financial debts | 43 | €9,355 | €0 | -€9,355 | -100% |
| Credit institutions | 430/8 | €9,355 | €0 | -€9,355 | -100% |
| Trade debts | 44 | €12,019 | €10,737 | -€1,281 | -10.7% |
| Suppliers | 440/4 | €12,019 | €10,737 | -€1,281 | -10.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,859 | €8,188 | +€329 | +4.2% |
| Taxes | 450/3 | €5,359 | €6,388 | +€1,029 | +19.2% |
| Remuneration and social security | 454/9 | €2,500 | €1,800 | -€700 | -28.0% |
| Other amounts payable | 47/48 | €7,238 | €8,023 | +€786 | +10.9% |
| Accrued charges and deferred income | 492/3 | - | €2,800 | +€2,800 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €120 | +€120 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178 | €113 | -€65 | -36.6% |
| Other operating charges | 640/8 | €898 | €1,474 | +€576 | +64.2% |
| Gross operating margin | 9900 | -€16,991 | -€3,673 | +€13,319 | +78.4% |
| Operating profit (loss) | 9901 | -€18,068 | -€5,260 | +€12,808 | +70.9% |
| Financial income | 75/76B | €2,163 | €1,371 | -€791 | -36.6% |
| Recurring financial income | 75 | €2,163 | €1,371 | -€791 | -36.6% |
| Financial charges | 65/66B | €930 | €1,510 | +€580 | +62.4% |
| Recurring financial charges | 65 | €930 | €1,510 | +€580 | +62.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,835 | -€5,399 | +€11,436 | +67.9% |
| Income taxes | 67/77 | €140 | €140 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€16,975 | -€5,539 | +€11,436 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,975 | -€5,539 | +€11,436 | +67.4% |
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 28 October 2026 via checked.be.