T.J. OPTICS: 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.
T.J. OPTICS
Largest movements
- Receivables within one year -€5,603
down €5,603 (-23.2%), from €24,180 to €18,577
of which Other amounts receivable: -€12,427
- Cash +€701
up €701 (+9.5%), from €7,380 to €8,081
mainly Net result for the year (+€18,043) and Other debts (+€9,562)
- Reserves -€23,163
no longer reported in 2025 (was €23,163)
- Other debts +€9,562
up €9,562 (+74.4%), from €12,849 to €22,411
- Tax, wage and social debts +€6,326
up €6,326 (+25.3%), from €25,004 to €31,330
of which Taxes: +€3,495
- Trade debts +€1,887
up €1,887 (+41.9%), from €4,499 to €6,386
- Gross operating margin +€13,628
up €13,628 (+19.5%), from €69,965 to €83,593
- Staff costs +€9,006
up €9,006 (+18.9%), from €47,557 to €56,563
- Financial income -€2,079
down €2,079 (-66.1%), from €3,145 to €1,066
of which Non-recurring financial income: -€1,459
- Other operating charges -€1,749
down €1,749 (-49.2%), from €3,553 to €1,803
- Financial charges -€1,593
down €1,593 (-62.2%), from €2,562 to €969
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 | €68,889 | €63,738 | -€5,151 | -7.5% |
| Current assets | 29/58 | €68,889 | €63,738 | -€5,151 | -7.5% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,180 | €18,577 | -€5,603 | -23.2% |
| Trade receivables | 40 | €11,753 | €18,577 | +€6,825 | +58.1% |
| Other amounts receivable | 41 | €12,427 | - | -€12,427 | |
| Cash at bank and in hand | 54/58 | €7,380 | €8,081 | +€701 | +9.5% |
| Deferred charges and accrued income | 490/1 | €1,329 | €1,080 | -€249 | -18.8% |
| Total equity and liabilities | 10/49 | €68,889 | €63,738 | -€5,151 | -7.5% |
| Equity | 10/15 | €25,163 | €2,000 | -€23,163 | -92.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,163 | - | -€23,163 | |
| Distributable reserves | 133 | €23,163 | - | -€23,163 | |
| Amounts payable | 17/49 | €43,727 | €61,738 | +€18,011 | +41.2% |
| Amounts payable within one year | 42/48 | €42,353 | €60,128 | +€17,775 | +42.0% |
| Trade debts | 44 | €4,499 | €6,386 | +€1,887 | +41.9% |
| Suppliers | 440/4 | €4,499 | €6,386 | +€1,887 | +41.9% |
| Taxes, remuneration and social security | 45 | €25,004 | €31,330 | +€6,326 | +25.3% |
| Taxes | 450/3 | €14,737 | €18,232 | +€3,495 | +23.7% |
| Remuneration and social security | 454/9 | €10,267 | €13,098 | +€2,831 | +27.6% |
| Other amounts payable | 47/48 | €12,849 | €22,411 | +€9,562 | +74.4% |
| Accrued charges and deferred income | 492/3 | €1,374 | €1,610 | +€236 | +17.2% |
| Remuneration, social security and pensions | 62 | €47,557 | €56,563 | +€9,006 | +18.9% |
| Other operating charges | 640/8 | €3,553 | €1,803 | -€1,749 | -49.2% |
| Gross operating margin | 9900 | €69,965 | €83,593 | +€13,628 | +19.5% |
| Operating profit (loss) | 9901 | €18,856 | €25,227 | +€6,371 | +33.8% |
| Financial income | 75/76B | €3,145 | €1,066 | -€2,079 | -66.1% |
| Recurring financial income | 75 | €1,686 | €1,066 | -€620 | -36.7% |
| Non-recurring financial income | 76B | €1,459 | - | -€1,459 | |
| Financial charges | 65/66B | €2,562 | €969 | -€1,593 | -62.2% |
| Recurring financial charges | 65 | €2,562 | €969 | -€1,593 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €19,439 | €25,324 | +€5,885 | +30.3% |
| Income taxes | 67/77 | €6,589 | €7,281 | +€692 | +10.5% |
| Profit (loss) for the period | 9904 | €12,849 | €18,043 | +€5,193 | +40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,849 | €18,043 | +€5,193 | +40.4% |
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 31 October 2026 via checked.be.