SENIOR 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.
SENIOR OPTIQUE
Largest movements
- Cash +€10,502
up €10,502 (+24.1%), from €43,644 to €54,146
mainly Net result for the year (+€10,075) and Depreciation (+€9,027)
- Tangible fixed assets -€9,027
down €9,027 (-26.1%), from €34,589 to €25,562
- Receivables within one year +€1,325
up €1,325 (+564%), from €235 to €1,560
of which Trade receivables: +€1,560
- Other debts -€10,615
no longer reported in 2025 (was €10,615)
- Reserves +€10,000
up €10,000 (+47.6%), from €21,000 to €31,000
- Tax, wage and social debts +€7,469
up €7,469 (+112%), from €6,688 to €14,156
- Debts after one year -€4,274
down €4,274 (-37.6%), from €11,378 to €7,105
- Gross operating margin +€7,837
up €7,837 (+36.9%), from €21,267 to €29,105
- Purchases and services -€3,473
down €3,473 (-6.5%), from €53,138 to €49,665
- Depreciation -€3,158
down €3,158 (-25.9%), from €12,185 to €9,027
- Taxes +€2,268
up €2,268 (+48.4%), from €4,691 to €6,959
- Turnover +€1,888
up €1,888 (+2.7%), from €70,342 to €72,230
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 | €78,468 | €81,268 | +€2,800 | +3.6% |
| Fixed assets | 21/28 | €34,589 | €25,562 | -€9,027 | -26.1% |
| Tangible fixed assets | 22/27 | €34,589 | €25,562 | -€9,027 | -26.1% |
| Furniture and vehicles | 24 | €34,589 | €25,562 | -€9,027 | -26.1% |
| Current assets | 29/58 | €43,879 | €55,706 | +€11,827 | +27.0% |
| Amounts receivable within one year | 40/41 | €235 | €1,560 | +€1,325 | +564% |
| Trade receivables | 40 | - | €1,560 | +€1,560 | |
| Other amounts receivable | 41 | €235 | - | -€235 | |
| Cash at bank and in hand | 54/58 | €43,644 | €54,146 | +€10,502 | +24.1% |
| Total equity and liabilities | 10/49 | €78,468 | €81,268 | +€2,800 | +3.6% |
| Equity | 10/15 | €45,604 | €55,679 | +€10,075 | +22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,000 | €31,000 | +€10,000 | +47.6% |
| Distributable reserves | 133 | €21,000 | €31,000 | +€10,000 | +47.6% |
| Profit (loss) carried forward | 14 | €22,104 | €22,179 | +€75 | +0.3% |
| Amounts payable | 17/49 | €32,864 | €25,589 | -€7,275 | -22.1% |
| Amounts payable after more than one year | 17 | €11,378 | €7,105 | -€4,274 | -37.6% |
| Financial debts | 170/4 | €11,378 | €7,105 | -€4,274 | -37.6% |
| Amounts payable within one year | 42/48 | €21,486 | €18,484 | -€3,002 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €4,116 | €4,274 | +€158 | +3.8% |
| Trade debts | 44 | €68 | €54 | -€14 | -20.1% |
| Suppliers | 440/4 | €68 | €54 | -€14 | -20.1% |
| Taxes, remuneration and social security | 45 | €6,688 | €14,156 | +€7,469 | +112% |
| Taxes | 450/3 | €6,688 | €14,156 | +€7,469 | +112% |
| Other amounts payable | 47/48 | €10,615 | - | -€10,615 | |
| Turnover | 70 | €70,342 | €72,230 | +€1,888 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €53,138 | €49,665 | -€3,473 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,185 | €9,027 | -€3,158 | -25.9% |
| Other operating charges | 640/8 | €2,796 | €2,599 | -€197 | -7.0% |
| Gross operating margin | 9900 | €21,267 | €29,105 | +€7,837 | +36.9% |
| Operating profit (loss) | 9901 | €6,287 | €17,479 | +€11,192 | +178% |
| Financial income | 75/76B | €324 | €146 | -€179 | -55.1% |
| Recurring financial income | 75 | €324 | €146 | -€179 | -55.1% |
| Financial charges | 65/66B | €703 | €590 | -€113 | -16.1% |
| Recurring financial charges | 65 | €703 | €590 | -€113 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €5,908 | €17,034 | +€11,126 | +188% |
| Income taxes | 67/77 | €4,691 | €6,959 | +€2,268 | +48.4% |
| Profit (loss) for the period | 9904 | €1,217 | €10,075 | +€8,858 | +728% |
| Profit (loss) for the period to be appropriated | 9905 | €1,217 | €10,075 | +€8,858 | +728% |
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 16 October 2026 via checked.be.