Robert Roman - Opticien: 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.
Robert Roman - Opticien
Largest movements
- Tangible fixed assets -€8,428
down €8,428 (-13.7%), from €61,524 to €53,096
of which Land and buildings: -€4,502
- Cash -€3,349
down €3,349 (-15.3%), from €21,834 to €18,485
mainly Net result for the year (-€11,737) and Trade debts (-€1,947)
- Stocks and contracts -€1,769
down €1,769 (-2.7%), from €65,624 to €63,855
- Receivables within one year +€1,635
new in 2025: €1,635
- Profit (loss) carried forward -€11,737
down €11,737 (-25.7%), from -€45,634 to -€57,371
- Trade debts -€1,947
down €1,947 (-35.0%), from €5,570 to €3,623
- Financial charges -€517
down €517 (-94.6%), from €546 to €29
- Gross operating margin -€355
down €355, from €180 to -€174
- Financial income +€63
new in 2025: €63
- Other operating charges +€21
up €21 (+0.7%), from €2,986 to €3,007
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 | €150,495 | €138,237 | -€12,257 | -8.1% |
| Fixed assets | 21/28 | €62,521 | €54,092 | -€8,428 | -13.5% |
| Tangible fixed assets | 22/27 | €61,524 | €53,096 | -€8,428 | -13.7% |
| Land and buildings | 22 | €43,918 | €39,416 | -€4,502 | -10.3% |
| Furniture and vehicles | 24 | €17,606 | €13,680 | -€3,926 | -22.3% |
| Financial fixed assets | 28 | €997 | €997 | = | 0.0% |
| Current assets | 29/58 | €87,974 | €84,145 | -€3,829 | -4.4% |
| Stocks and contracts in progress | 3 | €65,624 | €63,855 | -€1,769 | -2.7% |
| Stocks | 30/36 | €65,624 | €63,855 | -€1,769 | -2.7% |
| Amounts receivable within one year | 40/41 | - | €1,635 | +€1,635 | |
| Trade receivables | 40 | - | €1,635 | +€1,635 | |
| Cash at bank and in hand | 54/58 | €21,834 | €18,485 | -€3,349 | -15.3% |
| Deferred charges and accrued income | 490/1 | €515 | €170 | -€346 | -67.1% |
| Total equity and liabilities | 10/49 | €150,495 | €138,237 | -€12,257 | -8.1% |
| Equity | 10/15 | €91,912 | €80,175 | -€11,737 | -12.8% |
| Contributions | 10/11 | €91,721 | €91,721 | = | 0.0% |
| Reserves | 13 | €45,826 | €45,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,172 | - | -€9,172 | |
| Reserves not available under the articles | 1311 | €9,172 | - | -€9,172 | |
| Distributable reserves | 133 | €36,654 | €45,826 | +€9,172 | +25.0% |
| Profit (loss) carried forward | 14 | -€45,634 | -€57,371 | -€11,737 | -25.7% |
| Amounts payable | 17/49 | €58,583 | €58,062 | -€521 | -0.9% |
| Amounts payable after more than one year | 17 | €46,721 | €46,721 | = | 0.0% |
| Financial debts | 170/4 | €46,721 | €46,721 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,249 | €10,251 | -€998 | -8.9% |
| Trade debts | 44 | €5,570 | €3,623 | -€1,947 | -35.0% |
| Suppliers | 440/4 | €5,570 | €3,623 | -€1,947 | -35.0% |
| Taxes, remuneration and social security | 45 | €1,579 | €1,275 | -€304 | -19.2% |
| Taxes | 450/3 | €1,579 | €1,275 | -€304 | -19.2% |
| Other amounts payable | 47/48 | €4,100 | €5,353 | +€1,253 | +30.5% |
| Accrued charges and deferred income | 492/3 | €613 | €1,090 | +€477 | +77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,428 | €8,428 | = | 0.0% |
| Other operating charges | 640/8 | €2,986 | €3,007 | +€21 | +0.7% |
| Gross operating margin | 9900 | €180 | -€174 | -€355 | |
| Operating profit (loss) | 9901 | -€11,234 | -€11,609 | -€375 | -3.3% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €546 | €29 | -€517 | -94.6% |
| Recurring financial charges | 65 | €546 | €29 | -€517 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,780 | -€11,576 | +€205 | +1.7% |
| Income taxes | 67/77 | €159 | €161 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€11,940 | -€11,737 | +€203 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,940 | -€11,737 | +€203 | +1.7% |
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 20 October 2026 via checked.be.