Spectacles: what changed
Two fiscal 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.
Spectacles
Largest movements
- Cash +€63,961
up €63,961 (+360.1%), from €17,764 to €81,726
mainly Trade debts (+€57,099) and Accrued charges and deferred income (+€34,744)
- Trade debts +€57,099
up €57,099 (+385.8%), from €14,798 to €71,897
- Accrued charges and deferred income +€34,744
up €34,744 (+110.6%), from €31,406 to €66,149
- Reserves -€32,061
down €32,061 (-23.0%), from €139,127 to €107,065
of which Distributable reserves: -€32,061
- Tax, wage and social debts +€4,496
up €4,496 (+16.4%), from €27,461 to €31,957
of which Remuneration and social security: +€2,317
- Gross operating margin -€65,361
down €65,361, from €31,562 to -€33,799
- Other operating charges -€3,342
down €3,342 (-100.0%), from €3,342 to €0
- Financial charges -€468
down €468 (-8.7%), from €5,405 to €4,938
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 | €270,678 | €334,436 | +€63,758 | +23.6% |
| Fixed assets | 21/28 | €2,001 | €2,001 | = | 0.0% |
| Financial fixed assets | 28 | €2,001 | €2,001 | = | 0.0% |
| Current assets | 29/58 | €268,677 | €332,435 | +€63,758 | +23.7% |
| Amounts receivable after more than one year | 29 | €222,000 | €222,000 | = | 0.0% |
| Other amounts receivable | 291 | €222,000 | €222,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,253 | €22,050 | -€203 | -0.9% |
| Trade receivables | 40 | €20,147 | €17,777 | -€2,370 | -11.8% |
| Other amounts receivable | 41 | €2,106 | €4,273 | +€2,166 | +102.9% |
| Cash at bank and in hand | 54/58 | €17,764 | €81,726 | +€63,961 | +360.1% |
| Deferred charges and accrued income | 490/1 | €6,660 | €6,660 | = | 0.0% |
| Total equity and liabilities | 10/49 | €270,678 | €334,436 | +€63,758 | +23.6% |
| Equity | 10/15 | €151,527 | €119,465 | -€32,061 | -21.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €139,127 | €107,065 | -€32,061 | -23.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €137,267 | €105,206 | -€32,061 | -23.4% |
| Amounts payable | 17/49 | €119,151 | €214,971 | +€95,820 | +80.4% |
| Amounts payable after more than one year | 17 | €28,500 | €28,500 | = | 0.0% |
| Financial debts | 170/4 | €28,500 | €28,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €59,245 | €120,321 | +€61,076 | +103.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,798 | €71,897 | +€57,099 | +385.8% |
| Suppliers | 440/4 | €14,798 | €71,897 | +€57,099 | +385.8% |
| Taxes, remuneration and social security | 45 | €27,461 | €31,957 | +€4,496 | +16.4% |
| Taxes | 450/3 | €27,461 | €29,640 | +€2,179 | +7.9% |
| Remuneration and social security | 454/9 | - | €2,317 | +€2,317 | |
| Other amounts payable | 47/48 | €16,986 | €16,467 | -€519 | -3.1% |
| Accrued charges and deferred income | 492/3 | €31,406 | €66,149 | +€34,744 | +110.6% |
| Other operating charges | 640/8 | €3,342 | €0 | -€3,342 | -100.0% |
| Gross operating margin | 9900 | €31,562 | -€33,799 | -€65,361 | |
| Operating profit (loss) | 9901 | €28,221 | -€33,799 | -€62,019 | |
| Financial income | 75/76B | €6,660 | €6,675 | +€15 | +0.2% |
| Recurring financial income | 75 | €6,660 | €6,675 | +€15 | +0.2% |
| Financial charges | 65/66B | €5,405 | €4,938 | -€468 | -8.7% |
| Recurring financial charges | 65 | €5,405 | €4,938 | -€468 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €29,475 | -€32,061 | -€61,537 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €29,475 | -€32,061 | -€61,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,475 | -€32,061 | -€61,537 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.