OPTIQUE BOURDON: what changed
What changed
OPTIQUE BOURDON
NACE 86.995, Nutrition and dietetics services
filed annual accounts (NBB)
Net result for the year
€28,113
2024 · €2,861+€25,252
Equity
€313,606
2024 · €285,493+€28,113
Cash
€268,668
2024 · €250,201+€18,467
Balance sheet total
€547,325
2024 · €567,985-€20,660
Largest movements
Assets
- Intangible fixed assets -€33,700
down €33,700 (-50.0%), from €67,400 to €33,700
- Cash +€18,467
up €18,467 (+7.4%), from €250,201 to €268,668
mainly Depreciation (+€71,292) and Net result for the year (+€28,113)
- Tangible fixed assets -€9,813
down €9,813 (-11.6%), from €84,929 to €75,116
of which Furniture and vehicles: -€5,528
- Stocks and contracts +€6,371
up €6,371 (+4.6%), from €137,516 to €143,887
Equity and liabilities
- Debts after one year -€44,425
down €44,425 (-92.3%), from €48,153 to €3,728
- Other debts -€30,399
down €30,399 (-20.7%), from €146,687 to €116,288
- Profit (loss) carried forward +€28,113
up €28,113 (+10.7%), from €263,493 to €291,606
- Trade debts +€27,329
up €27,329 (+146%), from €18,710 to €46,039
Income statement
- Gross operating margin +€34,933
up €34,933 (+26.1%), from €133,818 to €168,751
- Taxes +€5,528
up €5,528 (+389%), from €1,421 to €6,948
- Staff costs +€2,241
up €2,241 (+3.7%), from €60,703 to €62,944
- Depreciation +€2,073
up €2,073 (+3.0%), from €69,219 to €71,292
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,861
Gross operating margin
+€34,933
Staff costs
-€2,241
Depreciation
-€2,073
Other operating charges
-€30
Financial income
-€488
Financial charges
+€678
Taxes
-€5,528
Result 2025
€28,113
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,122
Investment
-€27,779
Financing
-€43,877
Cash 2024
€250,201
From operations (derived)
+€90,122
Net result for the year
+€28,113
Depreciation
+€71,292
Stocks and contracts
-€6,371
Receivables within one year
+€998
Deferred charges and accrued income
+€986
Trade debts
+€27,329
Tax, wage and social debts
-€1,826
Other debts
-€30,399
Investment (derived)
-€27,779
Investment in fixed assets (net)
-€27,779
Financing
-€43,877
Debts after one year
-€44,425
Current portion of long-term debt
+€548
Cash 2025
€268,668
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €567,985 | €547,325 | -€20,660 | -3.6% |
| Fixed assets | 21/28 | €152,692 | €109,179 | -€43,513 | -28.5% |
| Intangible fixed assets | 21 | €67,400 | €33,700 | -€33,700 | -50.0% |
| Tangible fixed assets | 22/27 | €84,929 | €75,116 | -€9,813 | -11.6% |
| Plant, machinery and equipment | 23 | €43,236 | €40,522 | -€2,714 | -6.3% |
| Furniture and vehicles | 24 | €13,412 | €7,885 | -€5,528 | -41.2% |
| Other tangible fixed assets | 26 | €28,281 | €26,709 | -€1,572 | -5.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €415,293 | €438,146 | +€22,853 | +5.5% |
| Stocks and contracts in progress | 3 | €137,516 | €143,887 | +€6,371 | +4.6% |
| Stocks | 30/36 | €137,516 | €143,887 | +€6,371 | +4.6% |
| Amounts receivable within one year | 40/41 | €26,042 | €25,044 | -€998 | -3.8% |
| Trade receivables | 40 | €14,161 | €13,186 | -€975 | -6.9% |
| Other amounts receivable | 41 | €11,881 | €11,858 | -€23 | -0.2% |
| Cash at bank and in hand | 54/58 | €250,201 | €268,668 | +€18,467 | +7.4% |
| Deferred charges and accrued income | 490/1 | €1,533 | €547 | -€986 | -64.3% |
| Total equity and liabilities | 10/49 | €567,985 | €547,325 | -€20,660 | -3.6% |
| Equity | 10/15 | €285,493 | €313,606 | +€28,113 | +9.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €263,493 | €291,606 | +€28,113 | +10.7% |
| Amounts payable | 17/49 | €282,492 | €233,719 | -€48,773 | -17.3% |
| Amounts payable after more than one year | 17 | €48,153 | €3,728 | -€44,425 | -92.3% |
| Financial debts | 170/4 | €48,153 | €3,728 | -€44,425 | -92.3% |
| Amounts payable within one year | 42/48 | €234,338 | €229,991 | -€4,348 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €43,877 | €44,425 | +€548 | +1.2% |
| Trade debts | 44 | €18,710 | €46,039 | +€27,329 | +146% |
| Suppliers | 440/4 | €18,710 | €46,039 | +€27,329 | +146% |
| Taxes, remuneration and social security | 45 | €25,064 | €23,238 | -€1,826 | -7.3% |
| Taxes | 450/3 | €11,151 | €8,947 | -€2,204 | -19.8% |
| Remuneration and social security | 454/9 | €13,913 | €14,291 | +€379 | +2.7% |
| Other amounts payable | 47/48 | €146,687 | €116,288 | -€30,399 | -20.7% |
| Remuneration, social security and pensions | 62 | €60,703 | €62,944 | +€2,241 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,219 | €71,292 | +€2,073 | +3.0% |
| Other operating charges | 640/8 | €1,371 | €1,400 | +€30 | +2.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €133,818 | €168,751 | +€34,933 | +26.1% |
| Operating profit (loss) | 9901 | €2,526 | €33,116 | +€30,589 | +1,211% |
| Financial income | 75/76B | €3,586 | €3,098 | -€488 | -13.6% |
| Recurring financial income | 75 | €3,586 | €3,098 | -€488 | -13.6% |
| Financial charges | 65/66B | €1,831 | €1,153 | -€678 | -37.0% |
| Recurring financial charges | 65 | €1,831 | €1,153 | -€678 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €4,281 | €35,061 | +€30,780 | +719% |
| Income taxes | 67/77 | €1,421 | €6,948 | +€5,528 | +389% |
| Profit (loss) for the period | 9904 | €2,861 | €28,113 | +€25,252 | +883% |
| Profit (loss) for the period to be appropriated | 9905 | €2,861 | €28,113 | +€25,252 | +883% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.