RETINA OPTIC: 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.
RETINA OPTIC
Largest movements
- Tangible fixed assets -€21,798
down €21,798 (-30.9%), from €70,543 to €48,745
of which Plant, machinery and equipment: -€15,339
- Receivables within one year -€5,919
down €5,919 (-28.8%), from €20,551 to €14,632
of which Trade receivables: -€5,341
- Stocks and contracts +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Deferred charges and accrued income +€2,595
up €2,595 (+283.4%), from €916 to €3,510
- Debts after one year -€12,698
down €12,698 (-27.8%), from €45,605 to €32,907
- Trade debts -€10,272
down €10,272 (-14.9%), from €68,911 to €58,639
- Gross operating margin +€23,861
up €23,861 (+475.9%), from €5,014 to €28,875
- Depreciation -€1,125
down €1,125 (-4.7%), from €23,756 to €22,631
- Financial charges -€655
down €655 (-20.2%), from €3,251 to €2,595
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.
Cash bridge derived
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 | €160,477 | €139,003 | -€21,474 | -13.4% |
| Fixed assets | 21/28 | €76,698 | €54,067 | -€22,631 | -29.5% |
| Intangible fixed assets | 21 | €1,806 | €972 | -€833 | -46.2% |
| Tangible fixed assets | 22/27 | €70,543 | €48,745 | -€21,798 | -30.9% |
| Plant, machinery and equipment | 23 | €52,718 | €37,379 | -€15,339 | -29.1% |
| Furniture and vehicles | 24 | €3,013 | €1,384 | -€1,629 | -54.1% |
| Other tangible fixed assets | 26 | €14,811 | €9,982 | -€4,830 | -32.6% |
| Financial fixed assets | 28 | €4,350 | €4,350 | = | 0.0% |
| Current assets | 29/58 | €83,779 | €84,936 | +€1,157 | +1.4% |
| Stocks and contracts in progress | 3 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Stocks | 30/36 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Amounts receivable within one year | 40/41 | €20,551 | €14,632 | -€5,919 | -28.8% |
| Trade receivables | 40 | €19,574 | €14,234 | -€5,341 | -27.3% |
| Other amounts receivable | 41 | €977 | €398 | -€578 | -59.2% |
| Cash at bank and in hand | 54/58 | €7,312 | €6,794 | -€519 | -7.1% |
| Deferred charges and accrued income | 490/1 | €916 | €3,510 | +€2,595 | +283.4% |
| Total equity and liabilities | 10/49 | €160,477 | €139,003 | -€21,474 | -13.4% |
| Equity | 10/15 | -€58,948 | -€59,143 | -€194 | -0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,948 | -€64,143 | -€194 | -0.3% |
| Amounts payable | 17/49 | €219,425 | €198,146 | -€21,280 | -9.7% |
| Amounts payable after more than one year | 17 | €45,605 | €32,907 | -€12,698 | -27.8% |
| Financial debts | 170/4 | €45,605 | €32,907 | -€12,698 | -27.8% |
| Amounts payable within one year | 42/48 | €173,820 | €165,239 | -€8,582 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €12,113 | €12,698 | +€585 | +4.8% |
| Trade debts | 44 | €68,911 | €58,639 | -€10,272 | -14.9% |
| Suppliers | 440/4 | €68,911 | €58,639 | -€10,272 | -14.9% |
| Taxes, remuneration and social security | 45 | €0 | €115 | +€115 | |
| Taxes | 450/3 | €0 | €115 | +€115 | |
| Other amounts payable | 47/48 | €92,796 | €93,787 | +€991 | +1.1% |
| Non-recurring operating income | 76A | €660 | €0 | -€660 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,756 | €22,631 | -€1,125 | -4.7% |
| Other operating charges | 640/8 | €4,642 | €4,651 | +€9 | +0.2% |
| Gross operating margin | 9900 | €5,014 | €28,875 | +€23,861 | +475.9% |
| Operating profit (loss) | 9901 | -€23,384 | €1,592 | +€24,977 | |
| Financial income | 75/76B | €740 | €809 | +€69 | +9.3% |
| Recurring financial income | 75 | €740 | €809 | +€69 | +9.3% |
| Financial charges | 65/66B | €3,251 | €2,595 | -€655 | -20.2% |
| Recurring financial charges | 65 | €3,251 | €2,595 | -€655 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,895 | -€194 | +€25,701 | +99.2% |
| Profit (loss) for the period | 9904 | -€25,895 | -€194 | +€25,701 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,895 | -€194 | +€25,701 | +99.2% |
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 10 October 2026 via checked.be.