YOUZ OPTIQUE: 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.
What changed
YOUZ OPTIQUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€15,935
2024 · €15,482+€453
Equity
€204,427
2024 · €188,492+€15,935
Cash
€160,761
2024 · €156,445+€4,316
Balance sheet total
€455,472
2024 · €460,669-€5,197
Largest movements
Assets
- Tangible fixed assets -€9,313
down €9,313 (-3.6%), from €255,553 to €246,240
of which Land and buildings: -€9,078
Equity and liabilities
- Debts after one year -€20,913
down €20,913 (-13.2%), from €159,026 to €138,113
- Profit (loss) carried forward +€15,935
up €15,935 (+41.4%), from €38,492 to €54,427
Income statement
- Financial charges -€491
down €491 (-9.9%), from €4,977 to €4,486
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.
Result 2024
€15,482
Gross operating margin
+€208
Depreciation
-€89
Other operating charges
-€75
Financial income
+€132
Financial charges
+€491
Taxes
-€214
Result 2025
€15,935
raises the resultlowers the result
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.
From operations
+€25,512
Investment
-€1,115
Financing
-€20,081
Cash 2024
€156,445
From operations (derived)
+€25,512
Net result for the year
+€15,935
Depreciation
+€10,428
Stocks and contracts
+€285
Receivables within one year
-€60
Smaller working-capital items
-€67
Trade debts
+€580
Advances received
-€100
Other debts
-€650
Accrued charges and deferred income
-€839
Investment (derived)
-€1,115
Investment in fixed assets (net)
-€1,115
Financing
-€20,081
Debts after one year
-€20,913
Current portion of long-term debt
+€832
Cash 2025
€160,761
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,669 | €455,472 | -€5,197 | -1.1% |
| Fixed assets | 21/28 | €255,553 | €246,240 | -€9,313 | -3.6% |
| Tangible fixed assets | 22/27 | €255,553 | €246,240 | -€9,313 | -3.6% |
| Land and buildings | 22 | €251,322 | €242,244 | -€9,078 | -3.6% |
| Furniture and vehicles | 24 | €4,231 | €3,996 | -€235 | -5.6% |
| Current assets | 29/58 | €205,116 | €209,232 | +€4,116 | +2.0% |
| Stocks and contracts in progress | 3 | €48,149 | €47,864 | -€285 | -0.6% |
| Stocks | 30/36 | €48,149 | €47,864 | -€285 | -0.6% |
| Amounts receivable within one year | 40/41 | - | €60 | +€60 | |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €156,445 | €160,761 | +€4,316 | +2.8% |
| Deferred charges and accrued income | 490/1 | €522 | €547 | +€25 | +4.8% |
| Total equity and liabilities | 10/49 | €460,669 | €455,472 | -€5,197 | -1.1% |
| Equity | 10/15 | €188,492 | €204,427 | +€15,935 | +8.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,492 | €54,427 | +€15,935 | +41.4% |
| Amounts payable | 17/49 | €272,177 | €251,045 | -€21,132 | -7.8% |
| Amounts payable after more than one year | 17 | €159,026 | €138,113 | -€20,913 | -13.2% |
| Financial debts | 170/4 | €159,026 | €138,113 | -€20,913 | -13.2% |
| Amounts payable within one year | 42/48 | €112,312 | €112,932 | +€620 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €22,120 | €22,952 | +€832 | +3.8% |
| Trade debts | 44 | €4,954 | €5,534 | +€580 | +11.7% |
| Suppliers | 440/4 | €4,954 | €5,534 | +€580 | +11.7% |
| Advances received on contracts in progress | 46 | €100 | - | -€100 | |
| Taxes, remuneration and social security | 45 | €4,276 | €4,234 | -€42 | -1.0% |
| Taxes | 450/3 | €3,141 | €2,484 | -€657 | -20.9% |
| Remuneration and social security | 454/9 | €1,135 | €1,750 | +€615 | +54.2% |
| Other amounts payable | 47/48 | €80,862 | €80,212 | -€650 | -0.8% |
| Accrued charges and deferred income | 492/3 | €839 | - | -€839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,339 | €10,428 | +€89 | +0.9% |
| Other operating charges | 640/8 | €2,619 | €2,694 | +€75 | +2.9% |
| Gross operating margin | 9900 | €36,969 | €37,177 | +€208 | +0.6% |
| Operating profit (loss) | 9901 | €24,011 | €24,055 | +€44 | +0.2% |
| Financial income | 75/76B | €634 | €766 | +€132 | +20.8% |
| Recurring financial income | 75 | €634 | €766 | +€132 | +20.8% |
| Financial charges | 65/66B | €4,977 | €4,486 | -€491 | -9.9% |
| Recurring financial charges | 65 | €4,977 | €4,486 | -€491 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €19,668 | €20,335 | +€667 | +3.4% |
| Income taxes | 67/77 | €4,186 | €4,400 | +€214 | +5.1% |
| Profit (loss) for the period | 9904 | €15,482 | €15,935 | +€453 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,482 | €15,935 | +€453 | +2.9% |
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 26 October 2026 via checked.be.