Standard Opticians: 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.
Standard Opticians
Largest movements
- Receivables within one year +€641,189
up €641,189 (+161%), from €398,087 to €1.0m
of which Other amounts receivable: +€626,782
- Financial fixed assets +€341,600
up €341,600 (+21.3%), from €1.6m to €1.9m
- Cash -€187,865
down €187,865 (-48.2%), from €389,474 to €201,609
mainly Debts after one year (-€2.2m) and Receivables within one year (-€641,189)
- Contributions +€3.2m
up €3.2m (+3,165,410%), from €100 to €3.2m
- Debts after one year -€2.2m
down €2.2m (-100%), from €2.2m to €0
- Profit (loss) carried forward -€238,119
down €238,119, from €5,076 to -€233,043
- Trade debts +€114,813
up €114,813 (+82.1%), from €139,854 to €254,667
- Gross operating margin -€184,465
down €184,465, from €11,365 to -€173,101
- Financial charges +€68,250
up €68,250 (+960%), from €7,111 to €75,360
- Financial income +€4,087
up €4,087 (+50.3%), from €8,130 to €12,217
- Taxes -€1,972
down €1,972 (-100%), from €1,972 to €0
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 | €2,388,511 | €3,189,732 | +€801,221 | +33.5% |
| Fixed assets | 21/28 | €1,600,100 | €1,947,847 | +€347,747 | +21.7% |
| Intangible fixed assets | 21 | - | €6,147 | +€6,147 | |
| Financial fixed assets | 28 | €1,600,100 | €1,941,700 | +€341,600 | +21.3% |
| Current assets | 29/58 | €788,411 | €1,241,885 | +€453,474 | +57.5% |
| Amounts receivable within one year | 40/41 | €398,087 | €1,039,276 | +€641,189 | +161% |
| Trade receivables | 40 | €124,337 | €138,744 | +€14,407 | +11.6% |
| Other amounts receivable | 41 | €273,750 | €900,532 | +€626,782 | +229% |
| Cash at bank and in hand | 54/58 | €389,474 | €201,609 | -€187,865 | -48.2% |
| Deferred charges and accrued income | 490/1 | €850 | €1,000 | +€150 | +17.6% |
| Total equity and liabilities | 10/49 | €2,388,511 | €3,189,732 | +€801,221 | +33.5% |
| Equity | 10/15 | €5,176 | €2,932,466 | +€2.9m | +56,560% |
| Contributions | 10/11 | €100 | €3,165,510 | +€3.2m | +3,165,410% |
| Profit (loss) carried forward | 14 | €5,076 | -€233,043 | -€238,119 | |
| Amounts payable | 17/49 | €2,383,335 | €257,266 | -€2.1m | -89.2% |
| Amounts payable after more than one year | 17 | €2,217,966 | €0 | -€2.2m | -100% |
| Other amounts payable | 178/9 | €2,217,966 | €0 | -€2.2m | -100% |
| Amounts payable within one year | 42/48 | €165,369 | €257,266 | +€91,897 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €14,935 | €0 | -€14,935 | -100% |
| Trade debts | 44 | €139,854 | €254,667 | +€114,813 | +82.1% |
| Suppliers | 440/4 | €139,854 | €254,667 | +€114,813 | +82.1% |
| Taxes, remuneration and social security | 45 | €1,972 | €1,972 | = | 0.0% |
| Taxes | 450/3 | €1,972 | €1,972 | = | 0.0% |
| Other amounts payable | 47/48 | €8,607 | €626 | -€7,981 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,143 | +€1,143 | |
| Other operating charges | 640/8 | €444 | €731 | +€288 | +64.8% |
| Gross operating margin | 9900 | €11,365 | -€173,101 | -€184,465 | |
| Operating profit (loss) | 9901 | €10,921 | -€174,975 | -€185,896 | |
| Financial income | 75/76B | €8,130 | €12,217 | +€4,087 | +50.3% |
| Recurring financial income | 75 | €8,130 | €12,217 | +€4,087 | +50.3% |
| Financial charges | 65/66B | €7,111 | €75,360 | +€68,250 | +960% |
| Recurring financial charges | 65 | €7,111 | €75,360 | +€68,250 | +960% |
| Profit (loss) for the period before taxes | 9903 | €11,940 | -€238,119 | -€250,059 | |
| Income taxes | 67/77 | €1,972 | €0 | -€1,972 | -100% |
| Profit (loss) for the period | 9904 | €9,967 | -€238,119 | -€248,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,967 | -€238,119 | -€248,086 |
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 18 October 2026 via checked.be.