A. PIRMEZ: what changed
What changed
A. PIRMEZ
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€27,273
2024 · €48,510-€21,236
Equity
€897,918
2024 · €870,644+€27,273
Cash
€960,847
2024 · €917,763+€43,084
Balance sheet total
€1.0m
2024 · €976,188+€51,647
Largest movements
Assets
- Cash +€43,084
up €43,084 (+4.7%), from €917,763 to €960,847
mainly Net result for the year (+€27,273) and Trade debts (+€10,116)
- Receivables within one year +€13,315
up €13,315 (+425%), from €3,132 to €16,447
of which Other amounts receivable: +€9,574
Equity and liabilities
- Reserves +€27,200
up €27,200 (+5.3%), from €511,578 to €538,778
of which Distributable reserves: +€27,200
Income statement
- Staff costs +€42,211
up €42,211 (+100%), from €42,024 to €84,235
- Gross operating margin +€16,593
up €16,593 (+14.7%), from €112,653 to €129,246
- Taxes -€7,641
down €7,641 (-40.1%), from €19,066 to €11,425
- Other operating charges +€3,354
up €3,354 (+1,055%), from €318 to €3,672
- Financial income +€1,687
up €1,687 (+48.3%), from €3,494 to €5,182
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
€48,510
Gross operating margin
+€16,593
Staff costs
-€42,211
Depreciation
-€236
Other operating charges
-€3,354
Financial income
+€1,687
Financial charges
-€1,357
Taxes
+€7,641
Result 2025
€27,273
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
+€43,084
Investment
€0
Financing
€0
Cash 2024
€917,763
From operations (derived)
+€43,084
Net result for the year
+€27,273
Depreciation
+€4,228
Stocks and contracts
-€127
Receivables within one year
-€13,315
Deferred charges and accrued income
+€652
Trade debts
+€10,116
Tax, wage and social debts
+€5,446
Other debts
+€8,811
Cash 2025
€960,847
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €976,188 | €1,027,835 | +€51,647 | +5.3% |
| Fixed assets | 21/28 | €15,116 | €10,888 | -€4,228 | -28.0% |
| Tangible fixed assets | 22/27 | €15,066 | €10,838 | -€4,228 | -28.1% |
| Plant, machinery and equipment | 23 | €14,768 | €10,630 | -€4,138 | -28.0% |
| Furniture and vehicles | 24 | €298 | €209 | -€89 | -30.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €961,072 | €1,016,947 | +€55,874 | +5.8% |
| Stocks and contracts in progress | 3 | €39,525 | €39,653 | +€127 | +0.3% |
| Stocks | 30/36 | €39,525 | €39,653 | +€127 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,132 | €16,447 | +€13,315 | +425% |
| Trade receivables | 40 | €1,689 | €5,431 | +€3,742 | +222% |
| Other amounts receivable | 41 | €1,443 | €11,017 | +€9,574 | +663% |
| Cash at bank and in hand | 54/58 | €917,763 | €960,847 | +€43,084 | +4.7% |
| Deferred charges and accrued income | 490/1 | €652 | - | -€652 | |
| Total equity and liabilities | 10/49 | €976,188 | €1,027,835 | +€51,647 | +5.3% |
| Equity | 10/15 | €870,644 | €897,918 | +€27,273 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €511,578 | €538,778 | +€27,200 | +5.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €509,718 | €536,918 | +€27,200 | +5.3% |
| Profit (loss) carried forward | 14 | €340,475 | €340,548 | +€73 | 0.0% |
| Amounts payable | 17/49 | €105,543 | €129,917 | +€24,373 | +23.1% |
| Amounts payable within one year | 42/48 | €105,543 | €129,917 | +€24,373 | +23.1% |
| Trade debts | 44 | €9,579 | €19,695 | +€10,116 | +106% |
| Suppliers | 440/4 | €9,579 | €19,695 | +€10,116 | +106% |
| Taxes, remuneration and social security | 45 | €17,169 | €22,615 | +€5,446 | +31.7% |
| Taxes | 450/3 | €12,624 | €14,460 | +€1,836 | +14.5% |
| Remuneration and social security | 454/9 | €4,545 | €8,155 | +€3,610 | +79.4% |
| Other amounts payable | 47/48 | €78,795 | €87,607 | +€8,811 | +11.2% |
| Remuneration, social security and pensions | 62 | €42,024 | €84,235 | +€42,211 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,992 | €4,228 | +€236 | +5.9% |
| Other operating charges | 640/8 | €318 | €3,672 | +€3,354 | +1,055% |
| Gross operating margin | 9900 | €112,653 | €129,246 | +€16,593 | +14.7% |
| Operating profit (loss) | 9901 | €66,319 | €37,112 | -€29,208 | -44.0% |
| Financial income | 75/76B | €3,494 | €5,182 | +€1,687 | +48.3% |
| Recurring financial income | 75 | €3,494 | €5,182 | +€1,687 | +48.3% |
| Financial charges | 65/66B | €2,238 | €3,595 | +€1,357 | +60.6% |
| Recurring financial charges | 65 | €2,238 | €3,595 | +€1,357 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €67,576 | €38,698 | -€28,877 | -42.7% |
| Income taxes | 67/77 | €19,066 | €11,425 | -€7,641 | -40.1% |
| Profit (loss) for the period | 9904 | €48,510 | €27,273 | -€21,236 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,510 | €27,273 | -€21,236 | -43.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.