PENYA OPTIQUE: 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.
PENYA OPTIQUE
Largest movements
- Cash +€11,394
up €11,394 (+3.8%), from €299,899 to €311,293
mainly Receivables within one year (+€9,750) and Net result for the year (+€1,302)
- Receivables within one year -€9,750
down €9,750 (-29.6%), from €32,918 to €23,168
of which Trade receivables: -€10,553
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€55,756
up €55,756 (+57.5%), from €96,918 to €152,674
- Gross operating margin +€23,969
up €23,969 (+18.2%), from €131,827 to €155,796
- Depreciation -€8,153
down €8,153 (-93.3%), from €8,737 to €584
- Taxes -€1,702
down €1,702 (-66.8%), from €2,548 to €846
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 | €333,737 | €334,798 | +€1,061 | +0.3% |
| Fixed assets | 21/28 | €920 | €336 | -€584 | -63.5% |
| Tangible fixed assets | 22/27 | €920 | €336 | -€584 | -63.5% |
| Furniture and vehicles | 24 | €920 | €336 | -€584 | -63.5% |
| Current assets | 29/58 | €332,817 | €334,462 | +€1,645 | +0.5% |
| Amounts receivable within one year | 40/41 | €32,918 | €23,168 | -€9,750 | -29.6% |
| Trade receivables | 40 | €30,175 | €19,622 | -€10,553 | -35.0% |
| Other amounts receivable | 41 | €2,743 | €3,546 | +€804 | +29.3% |
| Cash at bank and in hand | 54/58 | €299,899 | €311,293 | +€11,394 | +3.8% |
| Total equity and liabilities | 10/49 | €333,737 | €334,798 | +€1,061 | +0.3% |
| Equity | 10/15 | €311,807 | €313,110 | +€1,302 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,347 | €292,650 | +€1,302 | +0.4% |
| Amounts payable | 17/49 | €21,930 | €21,688 | -€242 | -1.1% |
| Amounts payable within one year | 42/48 | €21,930 | €21,688 | -€242 | -1.1% |
| Financial debts | 43 | €1,891 | €1,333 | -€558 | -29.5% |
| Other loans | 439 | €1,891 | €1,333 | -€558 | -29.5% |
| Trade debts | 44 | €213 | €445 | +€232 | +109% |
| Suppliers | 440/4 | €213 | €445 | +€232 | +109% |
| Taxes, remuneration and social security | 45 | €19,826 | €19,910 | +€84 | +0.4% |
| Taxes | 450/3 | €5,319 | €3,582 | -€1,736 | -32.6% |
| Remuneration and social security | 454/9 | €14,507 | €16,328 | +€1,821 | +12.5% |
| Remuneration, social security and pensions | 62 | €96,918 | €152,674 | +€55,756 | +57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,737 | €584 | -€8,153 | -93.3% |
| Gross operating margin | 9900 | €131,827 | €155,796 | +€23,969 | +18.2% |
| Operating profit (loss) | 9901 | €26,172 | €2,538 | -€23,634 | -90.3% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €378 | €390 | +€11 | +3.0% |
| Recurring financial charges | 65 | €378 | €390 | +€11 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €25,796 | €2,149 | -€23,647 | -91.7% |
| Income taxes | 67/77 | €2,548 | €846 | -€1,702 | -66.8% |
| Profit (loss) for the period | 9904 | €23,248 | €1,302 | -€21,945 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,248 | €1,302 | -€21,945 | -94.4% |
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 25 October 2026 via checked.be.