OPTISCH CENTRUM LAMBRECHTS: 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.
OPTISCH CENTRUM LAMBRECHTS
Largest movements
- Cash -€130,636
down €130,636 (-35.4%), from €369,387 to €238,751
mainly Contributions, distributions and other (-€350,000) and Investment in fixed assets (net) (-€22,329)
- Stocks and contracts -€9,031
down €9,031 (-10.1%), from €89,326 to €80,295
- Reserves -€141,224
down €141,224 (-52.8%), from €267,313 to €126,089
of which Distributable reserves: -€141,224
- Other debts -€9,314
down €9,314 (-4.4%), from €212,304 to €202,991
- Tax, wage and social debts -€5,996
down €5,996 (-22.0%), from €27,303 to €21,307
of which Taxes: -€5,570
- Gross operating margin -€22,023
down €22,023 (-6.9%), from €320,158 to €298,136
- Staff costs -€3,998
down €3,998 (-6.7%), from €59,515 to €55,518
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 | €558,114 | €406,605 | -€151,509 | -27.1% |
| Fixed assets | 21/28 | €88,962 | €79,778 | -€9,184 | -10.3% |
| Intangible fixed assets | 21 | €13,884 | €9,283 | -€4,602 | -33.1% |
| Tangible fixed assets | 22/27 | €75,078 | €70,496 | -€4,582 | -6.1% |
| Plant, machinery and equipment | 23 | €5,559 | €2,014 | -€3,545 | -63.8% |
| Furniture and vehicles | 24 | €60,512 | €44,404 | -€16,108 | -26.6% |
| Other tangible fixed assets | 26 | €9,007 | €24,078 | +€15,071 | +167% |
| Current assets | 29/58 | €469,151 | €326,827 | -€142,325 | -30.3% |
| Stocks and contracts in progress | 3 | €89,326 | €80,295 | -€9,031 | -10.1% |
| Stocks | 30/36 | €89,326 | €80,295 | -€9,031 | -10.1% |
| Amounts receivable within one year | 40/41 | €8,724 | €5,967 | -€2,757 | -31.6% |
| Trade receivables | 40 | €2,700 | €4,423 | +€1,724 | +63.9% |
| Other amounts receivable | 41 | €6,024 | €1,543 | -€4,481 | -74.4% |
| Cash at bank and in hand | 54/58 | €369,387 | €238,751 | -€130,636 | -35.4% |
| Deferred charges and accrued income | 490/1 | €1,715 | €1,814 | +€99 | +5.8% |
| Total equity and liabilities | 10/49 | €558,114 | €406,605 | -€151,509 | -27.1% |
| Equity | 10/15 | €285,913 | €144,689 | -€141,224 | -49.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,313 | €126,089 | -€141,224 | -52.8% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €264,313 | €123,089 | -€141,224 | -53.4% |
| Amounts payable | 17/49 | €272,201 | €261,916 | -€10,284 | -3.8% |
| Amounts payable within one year | 42/48 | €272,201 | €261,916 | -€10,284 | -3.8% |
| Trade debts | 44 | €32,593 | €37,619 | +€5,026 | +15.4% |
| Suppliers | 440/4 | €32,593 | €37,619 | +€5,026 | +15.4% |
| Taxes, remuneration and social security | 45 | €27,303 | €21,307 | -€5,996 | -22.0% |
| Taxes | 450/3 | €20,240 | €14,670 | -€5,570 | -27.5% |
| Remuneration and social security | 454/9 | €7,063 | €6,637 | -€426 | -6.0% |
| Other amounts payable | 47/48 | €212,304 | €202,991 | -€9,314 | -4.4% |
| Remuneration, social security and pensions | 62 | €59,515 | €55,518 | -€3,998 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,955 | €31,513 | +€558 | +1.8% |
| Other operating charges | 640/8 | €383 | €299 | -€83 | -21.7% |
| Gross operating margin | 9900 | €320,158 | €298,136 | -€22,023 | -6.9% |
| Operating profit (loss) | 9901 | €229,306 | €210,806 | -€18,500 | -8.1% |
| Financial income | 75/76B | €2,288 | €2,209 | -€79 | -3.4% |
| Recurring financial income | 75 | €2,288 | €2,209 | -€79 | -3.4% |
| Financial charges | 65/66B | €654 | €683 | +€29 | +4.4% |
| Recurring financial charges | 65 | €654 | €683 | +€29 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €230,939 | €212,332 | -€18,607 | -8.1% |
| Income taxes | 67/77 | €5,813 | €3,557 | -€2,257 | -38.8% |
| Profit (loss) for the period | 9904 | €225,126 | €208,776 | -€16,351 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €225,126 | €208,776 | -€16,351 | -7.3% |
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 24 October 2026 via checked.be.