OPTISOL: 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.
What changed
OPTISOL
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€147,983
2024 · €17,023+€130,960
Equity
€555,400
2024 · €407,417+€147,983
Cash
€197,175
2024 · €88,532+€108,643
Balance sheet total
€1.8m
2024 · €1.8m+€75,966
Largest movements
Assets
- Cash +€108,643
up €108,643 (+123%), from €88,532 to €197,175
mainly Net result for the year (+€147,983) and Depreciation (+€123,925)
- Tangible fixed assets -€59,316
down €59,316 (-4.2%), from €1.4m to €1.4m
of which Furniture and vehicles: -€42,342
Equity and liabilities
- Reserves +€147,983
up €147,983 (+40.0%), from €370,130 to €518,113
- Debts after one year -€91,349
down €91,349 (-8.0%), from €1.1m to €1.1m
Income statement
- Gross operating margin +€192,196
up €192,196 (+82.9%), from €231,950 to €424,146
- Taxes +€43,131
up €43,131 (+294%), from €14,660 to €57,792
- Staff costs +€22,612
up €22,612 (+42.0%), from €53,778 to €76,390
- Financial income +€5,091
up €5,091 (+106%), from €4,814 to €9,905
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.
Result 2024
€17,023
Gross operating margin
+€192,196
Staff costs
-€22,612
Depreciation
-€3,070
Other operating charges
+€37
Financial income
+€5,091
Financial charges
+€2,448
Taxes
-€43,131
Result 2025
€147,983
raises the resultlowers the result
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.
From operations
+€262,322
Investment
-€64,609
Financing
-€89,069
Cash 2024
€88,532
From operations (derived)
+€262,322
Net result for the year
+€147,983
Depreciation
+€123,925
Stocks and contracts
-€10,718
Receivables within one year
-€13,070
Deferred charges and accrued income
-€2,851
Trade debts
+€4,394
Tax, wage and social debts
+€4,573
Advances received
+€6,395
Accrued charges and deferred income
+€1,690
Investment (derived)
-€64,609
Investment in fixed assets (net)
-€64,609
Financing
-€89,069
Debts after one year
-€91,349
Current portion of long-term debt
+€2,280
Cash 2025
€197,175
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,773,346 | €1,849,312 | +€75,966 | +4.3% |
| Fixed assets | 21/28 | €1,421,666 | €1,362,350 | -€59,316 | -4.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,421,666 | €1,362,350 | -€59,316 | -4.2% |
| Land and buildings | 22 | €1,243,024 | €1,230,562 | -€12,462 | -1.0% |
| Plant, machinery and equipment | 23 | €35,096 | €30,584 | -€4,512 | -12.9% |
| Furniture and vehicles | 24 | €143,546 | €101,204 | -€42,342 | -29.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €351,680 | €486,963 | +€135,282 | +38.5% |
| Stocks and contracts in progress | 3 | €177,405 | €188,123 | +€10,718 | +6.0% |
| Stocks | 30/36 | €177,405 | €188,123 | +€10,718 | +6.0% |
| Amounts receivable within one year | 40/41 | €79,975 | €93,044 | +€13,070 | +16.3% |
| Trade receivables | 40 | €5,879 | €7,751 | +€1,871 | +31.8% |
| Other amounts receivable | 41 | €74,095 | €85,294 | +€11,198 | +15.1% |
| Cash at bank and in hand | 54/58 | €88,532 | €197,175 | +€108,643 | +123% |
| Deferred charges and accrued income | 490/1 | €5,769 | €8,620 | +€2,851 | +49.4% |
| Total equity and liabilities | 10/49 | €1,773,346 | €1,849,312 | +€75,966 | +4.3% |
| Equity | 10/15 | €407,417 | €555,400 | +€147,983 | +36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €370,130 | €518,113 | +€147,983 | +40.0% |
| Distributable reserves | 133 | €370,130 | €518,113 | +€147,983 | +40.0% |
| Profit (loss) carried forward | 14 | €31,086 | €31,086 | = | 0.0% |
| Amounts payable | 17/49 | €1,365,929 | €1,293,913 | -€72,017 | -5.3% |
| Amounts payable after more than one year | 17 | €1,141,785 | €1,050,436 | -€91,349 | -8.0% |
| Financial debts | 170/4 | €1,141,785 | €1,050,436 | -€91,349 | -8.0% |
| Amounts payable within one year | 42/48 | €224,144 | €241,786 | +€17,642 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €125,069 | €127,349 | +€2,280 | +1.8% |
| Trade debts | 44 | €68,577 | €72,971 | +€4,394 | +6.4% |
| Suppliers | 440/4 | €68,577 | €72,971 | +€4,394 | +6.4% |
| Advances received on contracts in progress | 46 | €14,405 | €20,800 | +€6,395 | +44.4% |
| Taxes, remuneration and social security | 45 | €16,092 | €20,666 | +€4,573 | +28.4% |
| Taxes | 450/3 | €5,305 | €11,916 | +€6,611 | +125% |
| Remuneration and social security | 454/9 | €10,787 | €8,750 | -€2,037 | -18.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €1,690 | +€1,690 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €53,778 | €76,390 | +€22,612 | +42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,855 | €123,925 | +€3,070 | +2.5% |
| Other operating charges | 640/8 | €1,878 | €1,841 | -€37 | -2.0% |
| Gross operating margin | 9900 | €231,950 | €424,146 | +€192,196 | +82.9% |
| Operating profit (loss) | 9901 | €55,438 | €221,990 | +€166,552 | +300% |
| Financial income | 75/76B | €4,814 | €9,905 | +€5,091 | +106% |
| Recurring financial income | 75 | €4,814 | €9,905 | +€5,091 | +106% |
| Financial charges | 65/66B | €28,568 | €26,120 | -€2,448 | -8.6% |
| Recurring financial charges | 65 | €28,568 | €26,120 | -€2,448 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €31,684 | €205,775 | +€174,091 | +549% |
| Income taxes | 67/77 | €14,660 | €57,792 | +€43,131 | +294% |
| Profit (loss) for the period | 9904 | €17,023 | €147,983 | +€130,960 | +769% |
| Profit (loss) for the period to be appropriated | 9905 | €17,023 | €147,983 | +€130,960 | +769% |
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 14 October 2026 via checked.be.