Royal Optical: 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.
Royal Optical
Largest movements
- Receivables within one year +€115,653
up €115,653 (+101.3%), from €114,169 to €229,821
of which Trade receivables: +€114,646
- Cash -€17,105
down €17,105 (-86.2%), from €19,847 to €2,742
mainly Receivables within one year (-€115,653) and Tax, wage and social debts (-€19,686)
- Stocks and contracts -€5,980
down €5,980 (-4.6%), from €130,529 to €124,549
- Tangible fixed assets -€4,695
down €4,695 (-56.0%), from €8,388 to €3,693
of which Furniture and vehicles: -€3,114
- Trade debts +€93,360
up €93,360 (+90.4%), from €103,226 to €196,585
- Tax, wage and social debts -€19,686
down €19,686 (-63.9%), from €30,803 to €11,117
of which Taxes: -€11,757
- Other debts +€8,298
new in 2024: €8,298
- Profit (loss) carried forward +€5,901
up €5,901 (+4.9%), from €119,257 to €125,158
- Gross operating margin +€38,153
up €38,153 (+41.0%), from €92,960 to €131,112
- Staff costs +€32,357
up €32,357 (+38.6%), from €83,752 to €116,109
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,746 | €361,619 | +€87,873 | +32.1% |
| Fixed assets | 21/28 | €8,775 | €4,080 | -€4,695 | -53.5% |
| Tangible fixed assets | 22/27 | €8,388 | €3,693 | -€4,695 | -56.0% |
| Plant, machinery and equipment | 23 | €2,241 | €660 | -€1,581 | -70.5% |
| Furniture and vehicles | 24 | €6,147 | €3,033 | -€3,114 | -50.7% |
| Financial fixed assets | 28 | €387 | €387 | = | 0.0% |
| Current assets | 29/58 | €264,971 | €357,539 | +€92,568 | +34.9% |
| Stocks and contracts in progress | 3 | €130,529 | €124,549 | -€5,980 | -4.6% |
| Stocks | 30/36 | €130,529 | €124,549 | -€5,980 | -4.6% |
| Amounts receivable within one year | 40/41 | €114,169 | €229,821 | +€115,653 | +101.3% |
| Trade receivables | 40 | €80,660 | €195,306 | +€114,646 | +142.1% |
| Other amounts receivable | 41 | €33,509 | €34,516 | +€1,006 | +3.0% |
| Cash at bank and in hand | 54/58 | €19,847 | €2,742 | -€17,105 | -86.2% |
| Deferred charges and accrued income | 490/1 | €427 | €427 | = | 0.0% |
| Total equity and liabilities | 10/49 | €273,746 | €361,619 | +€87,873 | +32.1% |
| Equity | 10/15 | €139,717 | €145,618 | +€5,901 | +4.2% |
| Contributions | 10/11 | €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 | €119,257 | €125,158 | +€5,901 | +4.9% |
| Amounts payable | 17/49 | €134,029 | €216,001 | +€81,972 | +61.2% |
| Amounts payable within one year | 42/48 | €134,029 | €216,001 | +€81,972 | +61.2% |
| Trade debts | 44 | €103,226 | €196,585 | +€93,360 | +90.4% |
| Suppliers | 440/4 | €103,226 | €196,585 | +€93,360 | +90.4% |
| Taxes, remuneration and social security | 45 | €30,803 | €11,117 | -€19,686 | -63.9% |
| Taxes | 450/3 | €16,036 | €4,279 | -€11,757 | -73.3% |
| Remuneration and social security | 454/9 | €14,767 | €6,838 | -€7,929 | -53.7% |
| Other amounts payable | 47/48 | - | €8,298 | +€8,298 | |
| Remuneration, social security and pensions | 62 | €83,752 | €116,109 | +€32,357 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,320 | €4,695 | -€625 | -11.7% |
| Other operating charges | 640/8 | €1,628 | €1,513 | -€115 | -7.1% |
| Gross operating margin | 9900 | €92,960 | €131,112 | +€38,153 | +41.0% |
| Operating profit (loss) | 9901 | €2,260 | €8,796 | +€6,536 | +289.2% |
| Financial charges | 65/66B | €785 | €1,079 | +€294 | +37.4% |
| Recurring financial charges | 65 | €785 | €1,079 | +€294 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €1,475 | €7,717 | +€6,242 | +423.1% |
| Income taxes | 67/77 | €862 | €1,816 | +€954 | +110.6% |
| Profit (loss) for the period | 9904 | €613 | €5,901 | +€5,288 | +862.6% |
| Profit (loss) for the period to be appropriated | 9905 | €613 | €5,901 | +€5,288 | +862.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.