OPTIQUE AUDIO SERVICES: 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.
OPTIQUE AUDIO SERVICES
Largest movements
- Cash +€91,250
up €91,250 (+86.3%), from €105,732 to €196,982
mainly Net result for the year (+€114,086) and Other debts (+€69,210)
- Tangible fixed assets -€13,766
down €13,766 (-6.3%), from €219,829 to €206,063
of which Land and buildings: -€16,881
- Other debts +€69,210
up €69,210 (+411.4%), from €16,823 to €86,033
- Reserves +€28,636
up €28,636 (+10.3%), from €277,212 to €305,848
of which Distributable reserves: +€28,671
- Debts after one year -€20,402
down €20,402 (-26.2%), from €77,746 to €57,345
- Trade debts +€8,018
up €8,018 (+123.0%), from €6,519 to €14,537
- Gross operating margin +€16,161
up €16,161 (+8.5%), from €189,899 to €206,061
- Depreciation +€3,675
up €3,675 (+9.7%), from €37,736 to €41,411
- Taxes +€3,318
up €3,318 (+8.1%), from €41,061 to €44,378
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 | €427,936 | €512,327 | +€84,391 | +19.7% |
| Fixed assets | 21/28 | €220,759 | €206,813 | -€13,946 | -6.3% |
| Tangible fixed assets | 22/27 | €219,829 | €206,063 | -€13,766 | -6.3% |
| Land and buildings | 22 | €185,795 | €168,914 | -€16,881 | -9.1% |
| Plant, machinery and equipment | 23 | €12,356 | €29,343 | +€16,987 | +137.5% |
| Furniture and vehicles | 24 | €21,679 | €7,806 | -€13,872 | -64.0% |
| Financial fixed assets | 28 | €930 | €750 | -€180 | -19.4% |
| Current assets | 29/58 | €207,177 | €305,513 | +€98,337 | +47.5% |
| Stocks and contracts in progress | 3 | €98,222 | €100,631 | +€2,410 | +2.5% |
| Stocks | 30/36 | €98,222 | €100,631 | +€2,410 | +2.5% |
| Amounts receivable within one year | 40/41 | €1,624 | €6,304 | +€4,680 | +288.2% |
| Trade receivables | 40 | €1,624 | €682 | -€942 | -58.0% |
| Other amounts receivable | 41 | - | €5,622 | +€5,622 | |
| Cash at bank and in hand | 54/58 | €105,732 | €196,982 | +€91,250 | +86.3% |
| Deferred charges and accrued income | 490/1 | €1,599 | €1,596 | -€3 | -0.2% |
| Total equity and liabilities | 10/49 | €427,936 | €512,327 | +€84,391 | +19.7% |
| Equity | 10/15 | €283,412 | €312,048 | +€28,636 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €277,212 | €305,848 | +€28,636 | +10.3% |
| Tax-exempt reserves | 132 | €6,667 | €6,632 | -€35 | -0.5% |
| Distributable reserves | 133 | €270,545 | €299,216 | +€28,671 | +10.6% |
| Provisions and deferred taxes | 16 | €17 | €8 | -€9 | -52.5% |
| Deferred taxes | 168 | €17 | €8 | -€9 | -52.5% |
| Amounts payable | 17/49 | €144,507 | €200,271 | +€55,764 | +38.6% |
| Amounts payable after more than one year | 17 | €77,746 | €57,345 | -€20,402 | -26.2% |
| Financial debts | 170/4 | €77,746 | €57,345 | -€20,402 | -26.2% |
| Amounts payable within one year | 42/48 | €66,760 | €142,926 | +€76,166 | +114.1% |
| Current portion of amounts payable after more than one year | 42 | €21,625 | €20,402 | -€1,224 | -5.7% |
| Trade debts | 44 | €6,519 | €14,537 | +€8,018 | +123.0% |
| Suppliers | 440/4 | €6,519 | €14,537 | +€8,018 | +123.0% |
| Taxes, remuneration and social security | 45 | €21,793 | €21,954 | +€161 | +0.7% |
| Taxes | 450/3 | €21,793 | €21,954 | +€161 | +0.7% |
| Other amounts payable | 47/48 | €16,823 | €86,033 | +€69,210 | +411.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,736 | €41,411 | +€3,675 | +9.7% |
| Other operating charges | 640/8 | €4,140 | €4,263 | +€123 | +3.0% |
| Gross operating margin | 9900 | €189,899 | €206,061 | +€16,161 | +8.5% |
| Operating profit (loss) | 9901 | €148,024 | €160,387 | +€12,363 | +8.4% |
| Financial income | 75/76B | €179 | €9 | -€170 | -95.1% |
| Recurring financial income | 75 | €179 | €9 | -€170 | -95.1% |
| Financial charges | 65/66B | €2,535 | €1,940 | -€594 | -23.5% |
| Recurring financial charges | 65 | €2,535 | €1,940 | -€594 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €145,668 | €158,455 | +€12,787 | +8.8% |
| Transfer from deferred taxes | 780 | €90 | €9 | -€81 | -90.2% |
| Income taxes | 67/77 | €41,061 | €44,378 | +€3,318 | +8.1% |
| Profit (loss) for the period | 9904 | €104,697 | €114,086 | +€9,389 | +9.0% |
| Transfer from tax-exempt reserves | 789 | €359 | €35 | -€323 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,056 | €114,121 | +€9,065 | +8.6% |
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 11 October 2026 via checked.be.