WBA Optique: 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.
WBA Optique
Largest movements
- Cash -€56,429
down €56,429 (-45.8%), from €123,186 to €66,757
mainly Debts after one year (-€63,188) and Net result for the year (-€47,546)
- Stocks and contracts -€40,935
down €40,935 (-33.7%), from €121,310 to €80,376
- Debts after one year -€63,188
down €63,188 (-83.2%), from €75,972 to €12,783
- Profit (loss) carried forward -€47,546
down €47,546, from €13,275 to -€34,271
- Tax, wage and social debts +€5,982
up €5,982 (+11.2%), from €53,648 to €59,630
of which Remuneration and social security: +€8,405
- Gross operating margin -€82,957
down €82,957 (-29.8%), from €278,298 to €195,340
- Staff costs +€63,400
up €63,400 (+37.9%), from €167,066 to €230,466
- Depreciation -€62,056
down €62,056 (-92.4%), from €67,195 to €5,139
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 | €419,527 | €315,178 | -€104,349 | -24.9% |
| Fixed assets | 21/28 | €31,663 | €26,524 | -€5,139 | -16.2% |
| Intangible fixed assets | 21 | €16,500 | €13,200 | -€3,300 | -20.0% |
| Tangible fixed assets | 22/27 | €1,839 | - | -€1,839 | |
| Other tangible fixed assets | 26 | €1,839 | - | -€1,839 | |
| Financial fixed assets | 28 | €13,324 | €13,324 | = | 0.0% |
| Current assets | 29/58 | €387,864 | €288,654 | -€99,210 | -25.6% |
| Stocks and contracts in progress | 3 | €121,310 | €80,376 | -€40,935 | -33.7% |
| Stocks | 30/36 | €121,310 | €80,376 | -€40,935 | -33.7% |
| Amounts receivable within one year | 40/41 | €143,367 | €141,521 | -€1,846 | -1.3% |
| Trade receivables | 40 | €42,691 | €44,166 | +€1,475 | +3.5% |
| Other amounts receivable | 41 | €100,676 | €97,355 | -€3,321 | -3.3% |
| Cash at bank and in hand | 54/58 | €123,186 | €66,757 | -€56,429 | -45.8% |
| Total equity and liabilities | 10/49 | €419,527 | €315,178 | -€104,349 | -24.9% |
| Equity | 10/15 | €93,275 | €45,729 | -€47,546 | -51.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,275 | -€34,271 | -€47,546 | |
| Amounts payable | 17/49 | €326,252 | €269,449 | -€56,803 | -17.4% |
| Amounts payable after more than one year | 17 | €75,972 | €12,783 | -€63,188 | -83.2% |
| Financial debts | 170/4 | €75,972 | €12,783 | -€63,188 | -83.2% |
| Amounts payable within one year | 42/48 | €250,280 | €256,665 | +€6,385 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €61,970 | €63,188 | +€1,219 | +2.0% |
| Trade debts | 44 | €134,663 | €133,847 | -€816 | -0.6% |
| Suppliers | 440/4 | €134,663 | €133,847 | -€816 | -0.6% |
| Taxes, remuneration and social security | 45 | €53,648 | €59,630 | +€5,982 | +11.2% |
| Taxes | 450/3 | €37,028 | €34,605 | -€2,423 | -6.5% |
| Remuneration and social security | 454/9 | €16,620 | €25,025 | +€8,405 | +50.6% |
| Remuneration, social security and pensions | 62 | €167,066 | €230,466 | +€63,400 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,195 | €5,139 | -€62,056 | -92.4% |
| Other operating charges | 640/8 | €3,157 | €3,650 | +€493 | +15.6% |
| Gross operating margin | 9900 | €278,298 | €195,340 | -€82,957 | -29.8% |
| Operating profit (loss) | 9901 | €40,879 | -€43,915 | -€84,794 | |
| Financial income | 75/76B | €621 | €12 | -€609 | -98.1% |
| Recurring financial income | 75 | €621 | €12 | -€609 | -98.1% |
| Financial charges | 65/66B | €3,600 | €3,643 | +€43 | +1.2% |
| Recurring financial charges | 65 | €3,600 | €3,643 | +€43 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €37,900 | -€47,546 | -€85,446 | |
| Income taxes | 67/77 | €2,377 | - | -€2,377 | |
| Profit (loss) for the period | 9904 | €35,523 | -€47,546 | -€83,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,523 | -€47,546 | -€83,069 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.