VAN MECHELEN - OPTICIEN: 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.
VAN MECHELEN - OPTICIEN
Largest movements
- Receivables within one year -€31,997
down €31,997 (-87.4%), from €36,590 to €4,592
- Cash +€6,957
up €6,957 (+365%), from €1,908 to €8,866
mainly Receivables within one year (+€31,997) and Net result for the year (+€15,099)
- Stocks and contracts +€3,316
up €3,316 (+10.4%), from €31,939 to €35,255
- Tangible fixed assets -€2,071
down €2,071 (-43.8%), from €4,733 to €2,662
of which Leasing and similar rights: -€2,957
- Trade debts -€29,714
down €29,714 (-97.7%), from €30,399 to €685
- Profit (loss) carried forward +€15,099
up €15,099 (+39.6%), from -€38,124 to -€23,025
- Current portion of long-term debt -€5,392
down €5,392 (-53.4%), from €10,097 to €4,705
- Debts after one year -€4,705
down €4,705 (-23.8%), from €19,750 to €15,045
- Tax, wage and social debts +€4,611
up €4,611 (+232%), from €1,985 to €6,595
- Gross operating margin +€15,040
up €15,040 (+425%), from €3,538 to €18,578
- Depreciation -€6,372
down €6,372 (-75.5%), from €8,443 to €2,071
- Financial income +€6,180
up €6,180 (+2,543%), from €243 to €6,423
of which Non-recurring financial income: +€6,000
- Taxes +€4,825
new in 2025: €4,825
- Financial charges +€911
up €911 (+62.6%), from €1,455 to €2,365
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 | €80,225 | €56,430 | -€23,795 | -29.7% |
| Fixed assets | 21/28 | €4,733 | €2,662 | -€2,071 | -43.8% |
| Tangible fixed assets | 22/27 | €4,733 | €2,662 | -€2,071 | -43.8% |
| Plant, machinery and equipment | 23 | €1,666 | €1,442 | -€224 | -13.4% |
| Furniture and vehicles | 24 | €110 | €1,220 | +€1,110 | +1,008% |
| Leasing and similar rights | 25 | €2,957 | - | -€2,957 | |
| Current assets | 29/58 | €75,492 | €53,768 | -€21,724 | -28.8% |
| Amounts receivable after more than one year | 29 | €3,600 | €3,600 | = | 0.0% |
| Other amounts receivable | 291 | €3,600 | €3,600 | = | 0.0% |
| Stocks and contracts in progress | 3 | €31,939 | €35,255 | +€3,316 | +10.4% |
| Stocks | 30/36 | €31,939 | €35,255 | +€3,316 | +10.4% |
| Amounts receivable within one year | 40/41 | €36,590 | €4,592 | -€31,997 | -87.4% |
| Trade receivables | 40 | €36,590 | €4,592 | -€31,997 | -87.4% |
| Cash at bank and in hand | 54/58 | €1,908 | €8,866 | +€6,957 | +365% |
| Deferred charges and accrued income | 490/1 | €1,455 | €1,455 | = | 0.0% |
| Total equity and liabilities | 10/49 | €80,225 | €56,430 | -€23,795 | -29.7% |
| Equity | 10/15 | -€21,638 | -€6,538 | +€15,099 | +69.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,286 | €10,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,732 | €1,732 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,732 | €1,732 | = | 0.0% |
| Distributable reserves | 133 | €8,554 | €8,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,124 | -€23,025 | +€15,099 | +39.6% |
| Amounts payable | 17/49 | €101,863 | €62,969 | -€38,894 | -38.2% |
| Amounts payable after more than one year | 17 | €19,750 | €15,045 | -€4,705 | -23.8% |
| Financial debts | 170/4 | €19,750 | €15,045 | -€4,705 | -23.8% |
| Amounts payable within one year | 42/48 | €82,113 | €47,924 | -€34,190 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €10,097 | €4,705 | -€5,392 | -53.4% |
| Financial debts | 43 | €2,918 | - | -€2,918 | |
| Other loans | 439 | €2,918 | - | -€2,918 | |
| Trade debts | 44 | €30,399 | €685 | -€29,714 | -97.7% |
| Suppliers | 440/4 | €30,399 | €685 | -€29,714 | -97.7% |
| Taxes, remuneration and social security | 45 | €1,985 | €6,595 | +€4,611 | +232% |
| Taxes | 450/3 | €1,985 | €6,595 | +€4,611 | +232% |
| Other amounts payable | 47/48 | €36,715 | €35,939 | -€776 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,443 | €2,071 | -€6,372 | -75.5% |
| Other operating charges | 640/8 | €585 | €640 | +€55 | +9.4% |
| Gross operating margin | 9900 | €3,538 | €18,578 | +€15,040 | +425% |
| Operating profit (loss) | 9901 | -€5,490 | €15,867 | +€21,357 | |
| Financial income | 75/76B | €243 | €6,423 | +€6,180 | +2,543% |
| Recurring financial income | 75 | €243 | €423 | +€180 | +73.9% |
| Non-recurring financial income | 76B | - | €6,000 | +€6,000 | |
| Financial charges | 65/66B | €1,455 | €2,365 | +€911 | +62.6% |
| Recurring financial charges | 65 | €1,455 | €2,365 | +€911 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,701 | €19,925 | +€26,626 | |
| Income taxes | 67/77 | - | €4,825 | +€4,825 | |
| Profit (loss) for the period | 9904 | -€6,701 | €15,099 | +€21,801 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,701 | €15,099 | +€21,801 |
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 1 November 2026 via checked.be.