OTTICA COMETTI: 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.
OTTICA COMETTI
Largest movements
- Receivables within one year +€71,376
up €71,376 (+121%), from €58,860 to €130,236
of which Other amounts receivable: +€66,891
- Tangible fixed assets -€11,157
down €11,157 (-33.4%), from €33,392 to €22,235
of which Furniture and vehicles: -€9,607
- Cash -€5,006
down €5,006 (-24.5%), from €20,435 to €15,429
mainly Contributions, distributions and other (-€105,747) and Receivables within one year (-€71,376)
- Other debts +€89,885
new in 2025: €89,885
- Profit (loss) carried forward -€84,696
no longer reported in 2025 (was €84,696)
- Tax, wage and social debts +€41,693
up €41,693 (+219%), from €19,027 to €60,719
of which Taxes: +€36,631
- Trade debts +€7,485
up €7,485 (+226%), from €3,311 to €10,796
- Staff costs +€37,486
up €37,486 (+35.5%), from €105,547 to €143,033
- Purchases and services -€22,784
down €22,784 (-15.4%), from €147,928 to €125,145
- Gross operating margin +€8,690
up €8,690 (+5.1%), from €171,052 to €179,742
- Taxes -€5,481
down €5,481 (-43.7%), from €12,551 to €7,070
- Depreciation -€3,557
down €3,557 (-21.9%), from €16,218 to €12,660
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 | €115,533 | €169,900 | +€54,367 | +47.1% |
| Fixed assets | 21/28 | €35,392 | €24,235 | -€11,157 | -31.5% |
| Tangible fixed assets | 22/27 | €33,392 | €22,235 | -€11,157 | -33.4% |
| Plant, machinery and equipment | 23 | €2,101 | €551 | -€1,550 | -73.8% |
| Furniture and vehicles | 24 | €31,291 | €21,684 | -€9,607 | -30.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €80,141 | €145,665 | +€65,524 | +81.8% |
| Amounts receivable within one year | 40/41 | €58,860 | €130,236 | +€71,376 | +121% |
| Trade receivables | 40 | €7,731 | €12,217 | +€4,485 | +58.0% |
| Other amounts receivable | 41 | €51,129 | €118,020 | +€66,891 | +131% |
| Cash at bank and in hand | 54/58 | €20,435 | €15,429 | -€5,006 | -24.5% |
| Deferred charges and accrued income | 490/1 | €846 | - | -€846 | |
| Total equity and liabilities | 10/49 | €115,533 | €169,900 | +€54,367 | +47.1% |
| Equity | 10/15 | €93,196 | €8,500 | -€84,696 | -90.9% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,696 | - | -€84,696 | |
| Amounts payable | 17/49 | €22,338 | €161,400 | +€139,063 | +623% |
| Amounts payable within one year | 42/48 | €22,338 | €161,400 | +€139,063 | +623% |
| Trade debts | 44 | €3,311 | €10,796 | +€7,485 | +226% |
| Suppliers | 440/4 | €3,311 | €10,796 | +€7,485 | +226% |
| Taxes, remuneration and social security | 45 | €19,027 | €60,719 | +€41,693 | +219% |
| Taxes | 450/3 | €8,745 | €45,376 | +€36,631 | +419% |
| Remuneration and social security | 454/9 | €10,282 | €15,343 | +€5,062 | +49.2% |
| Other amounts payable | 47/48 | - | €89,885 | +€89,885 | |
| Goods, raw materials, services and sundry goods | 60/61 | €147,928 | €125,145 | -€22,784 | -15.4% |
| Remuneration, social security and pensions | 62 | €105,547 | €143,033 | +€37,486 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,218 | €12,660 | -€3,557 | -21.9% |
| Other operating charges | 640/8 | - | €153 | +€153 | |
| Gross operating margin | 9900 | €171,052 | €179,742 | +€8,690 | +5.1% |
| Operating profit (loss) | 9901 | €49,287 | €23,895 | -€25,391 | -51.5% |
| Financial income | 75/76B | €1,768 | €4,583 | +€2,815 | +159% |
| Recurring financial income | 75 | €1,768 | €4,583 | +€2,815 | +159% |
| Financial charges | 65/66B | €275 | €357 | +€82 | +29.6% |
| Recurring financial charges | 65 | €275 | €357 | +€82 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €50,779 | €28,122 | -€22,658 | -44.6% |
| Income taxes | 67/77 | €12,551 | €7,070 | -€5,481 | -43.7% |
| Profit (loss) for the period | 9904 | €38,228 | €21,052 | -€17,177 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,228 | €21,052 | -€17,177 | -44.9% |
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 18 October 2026 via checked.be.