SADEN 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.
SADEN OPTIQUE
Largest movements
- Cash +€195,638
up €195,638 (+190%), from €103,142 to €298,780
mainly Net result for the year (+€255,916) and Other debts (+€235,871)
- Other debts +€235,871
up €235,871 (+2,219%), from €10,628 to €246,498
- Debts after one year -€65,239
down €65,239 (-22.6%), from €288,608 to €223,370
- Tax, wage and social debts +€27,469
up €27,469 (+137%), from €20,010 to €47,479
- Financial income +€105,000
up €105,000 (+87.5%), from €120,000 to €225,000
- Taxes -€15,996
down €15,996 (-66.2%), from €24,176 to €8,180
- Gross operating margin -€10,643
down €10,643 (-15.1%), from €70,451 to €59,808
- Depreciation +€3,284
up €3,284 (+53.8%), from €6,107 to €9,391
- Financial charges -€1,820
down €1,820 (-15.2%), from €12,000 to €10,180
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 | €1,157,806 | €1,344,528 | +€186,722 | +16.1% |
| Fixed assets | 21/28 | €1,040,722 | €1,031,332 | -€9,391 | -0.9% |
| Tangible fixed assets | 22/27 | €40,847 | €31,456 | -€9,391 | -23.0% |
| Furniture and vehicles | 24 | €40,847 | €31,456 | -€9,391 | -23.0% |
| Financial fixed assets | 28 | €999,876 | €999,876 | = | 0.0% |
| Current assets | 29/58 | €117,083 | €313,196 | +€196,113 | +167% |
| Amounts receivable within one year | 40/41 | €13,610 | €13,920 | +€310 | +2.3% |
| Trade receivables | 40 | €13,610 | €12,100 | -€1,510 | -11.1% |
| Other amounts receivable | 41 | - | €1,820 | +€1,820 | |
| Cash at bank and in hand | 54/58 | €103,142 | €298,780 | +€195,638 | +190% |
| Deferred charges and accrued income | 490/1 | €331 | €496 | +€165 | +49.9% |
| Total equity and liabilities | 10/49 | €1,157,806 | €1,344,528 | +€186,722 | +16.1% |
| Equity | 10/15 | €771,861 | €761,778 | -€10,084 | -1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €748,000 | €741,000 | -€7,000 | -0.9% |
| Distributable reserves | 133 | €748,000 | €741,000 | -€7,000 | -0.9% |
| Profit (loss) carried forward | 14 | €3,861 | €778 | -€3,084 | -79.9% |
| Amounts payable | 17/49 | €385,944 | €582,750 | +€196,806 | +51.0% |
| Amounts payable after more than one year | 17 | €288,608 | €223,370 | -€65,239 | -22.6% |
| Financial debts | 170/4 | €288,608 | €223,370 | -€65,239 | -22.6% |
| Amounts payable within one year | 42/48 | €97,336 | €359,380 | +€262,045 | +269% |
| Current portion of amounts payable after more than one year | 42 | €64,391 | €65,239 | +€848 | +1.3% |
| Trade debts | 44 | €2,307 | €164 | -€2,143 | -92.9% |
| Suppliers | 440/4 | €2,307 | €164 | -€2,143 | -92.9% |
| Taxes, remuneration and social security | 45 | €20,010 | €47,479 | +€27,469 | +137% |
| Taxes | 450/3 | €20,010 | €47,479 | +€27,469 | +137% |
| Other amounts payable | 47/48 | €10,628 | €246,498 | +€235,871 | +2,219% |
| Non-recurring operating income | 76A | €13,887 | - | -€13,887 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,107 | €9,391 | +€3,284 | +53.8% |
| Other operating charges | 640/8 | €1,185 | €1,141 | -€43 | -3.7% |
| Gross operating margin | 9900 | €70,451 | €59,808 | -€10,643 | -15.1% |
| Operating profit (loss) | 9901 | €63,160 | €49,276 | -€13,884 | -22.0% |
| Financial income | 75/76B | €120,000 | €225,000 | +€105,000 | +87.5% |
| Recurring financial income | 75 | €120,000 | €225,000 | +€105,000 | +87.5% |
| Financial charges | 65/66B | €12,000 | €10,180 | -€1,820 | -15.2% |
| Recurring financial charges | 65 | €12,000 | €10,180 | -€1,820 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €171,160 | €264,096 | +€92,937 | +54.3% |
| Income taxes | 67/77 | €24,176 | €8,180 | -€15,996 | -66.2% |
| Profit (loss) for the period | 9904 | €146,984 | €255,916 | +€108,933 | +74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,984 | €255,916 | +€108,933 | +74.1% |
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 19 October 2026 via checked.be.