Maison A. Piérard: what changed
What changed
Maison A. Piérard
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
-€16,462
2024 · €1,236-€17,697
Equity
-€21,651
2024 · -€5,189-€16,462
Cash
€6,721
2024 · €15,005-€8,284
Balance sheet total
€92,663
2024 · €105,797-€13,134
Largest movements
Assets
- Cash -€8,284
down €8,284 (-55.2%), from €15,005 to €6,721
mainly Net result for the year (-€16,462) and Tax, wage and social debts (-€3,713)
- Stocks and contracts -€5,493
down €5,493 (-6.6%), from €83,728 to €78,235
Equity and liabilities
- Profit (loss) carried forward -€16,462
down €16,462 (-7.1%), from -€230,793 to -€247,254
- Other debts +€9,000
up €9,000 (+73.9%), from €12,171 to €21,171
- Tax, wage and social debts -€3,713
down €3,713 (-24.2%), from €15,375 to €11,662
of which Remuneration and social security: -€1,930
- Trade debts -€2,365
down €2,365 (-13.9%), from €17,031 to €14,666
Income statement
- Gross operating margin -€23,404
down €23,404, from €9,421 to -€13,983
- Turnover -€19,467
down €19,467 (-9.6%), from €202,153 to €182,686
- Staff costs -€5,737
down €5,737 (-87.1%), from €6,584 to €847
- Purchases and services +€3,937
up €3,937 (+2.0%), from €192,732 to €196,669
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
€1,236
Gross operating margin
-€23,404
Staff costs
+€5,737
Depreciation
-€256
Write-downs
+€243
Other operating charges
+€3
Financial income
-€10
Financial charges
-€11
Result 2025
-€16,462
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
-€6,535
Investment
-€1,749
Financing
€0
Cash 2024
€15,005
From operations (derived)
-€6,535
Net result for the year
-€16,462
Depreciation
+€482
Stocks and contracts
+€5,493
Deferred charges and accrued income
+€624
Trade debts
-€2,365
Tax, wage and social debts
-€3,713
Advances received
+€468
Other debts
+€9,000
Accrued charges and deferred income
-€62
Investment (derived)
-€1,749
Investment in fixed assets (net)
-€740
Current investments
-€1,009
Cash 2025
€6,721
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,797 | €92,663 | -€13,134 | -12.4% |
| Fixed assets | 21/28 | €1,198 | €1,456 | +€258 | +21.5% |
| Intangible fixed assets | 21 | €972 | €729 | -€243 | -25.0% |
| Tangible fixed assets | 22/27 | €226 | €727 | +€501 | +222% |
| Furniture and vehicles | 24 | €182 | €727 | +€546 | +301% |
| Other tangible fixed assets | 26 | €44 | - | -€44 | |
| Current assets | 29/58 | €104,599 | €91,207 | -€13,392 | -12.8% |
| Stocks and contracts in progress | 3 | €83,728 | €78,235 | -€5,493 | -6.6% |
| Stocks | 30/36 | €83,728 | €78,235 | -€5,493 | -6.6% |
| Amounts receivable within one year | 40/41 | €134 | €134 | = | 0.0% |
| Other amounts receivable | 41 | €134 | €134 | = | 0.0% |
| Current investments | 50/53 | €4,000 | €5,009 | +€1,009 | +25.2% |
| Cash at bank and in hand | 54/58 | €15,005 | €6,721 | -€8,284 | -55.2% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,108 | -€624 | -36.0% |
| Total equity and liabilities | 10/49 | €105,797 | €92,663 | -€13,134 | -12.4% |
| Equity | 10/15 | -€5,189 | -€21,651 | -€16,462 | -317% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €15,604 | €15,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,604 | €2,604 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,793 | -€247,254 | -€16,462 | -7.1% |
| Amounts payable | 17/49 | €110,986 | €114,313 | +€3,328 | +3.0% |
| Amounts payable after more than one year | 17 | €66,000 | €66,000 | = | 0.0% |
| Financial debts | 170/4 | €66,000 | €66,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,792 | €48,182 | +€3,390 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,031 | €14,666 | -€2,365 | -13.9% |
| Suppliers | 440/4 | €17,031 | €14,666 | -€2,365 | -13.9% |
| Advances received on contracts in progress | 46 | €215 | €684 | +€468 | +217% |
| Taxes, remuneration and social security | 45 | €15,375 | €11,662 | -€3,713 | -24.2% |
| Taxes | 450/3 | €13,445 | €11,662 | -€1,784 | -13.3% |
| Remuneration and social security | 454/9 | €1,930 | €0 | -€1,930 | -100% |
| Other amounts payable | 47/48 | €12,171 | €21,171 | +€9,000 | +73.9% |
| Accrued charges and deferred income | 492/3 | €194 | €132 | -€62 | -32.1% |
| Turnover | 70 | €202,153 | €182,686 | -€19,467 | -9.6% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €192,732 | €196,669 | +€3,937 | +2.0% |
| Remuneration, social security and pensions | 62 | €6,584 | €847 | -€5,737 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €482 | +€256 | +113% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €243 | €0 | -€243 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €172 | €169 | -€3 | -1.8% |
| Gross operating margin | 9900 | €9,421 | -€13,983 | -€23,404 | |
| Operating profit (loss) | 9901 | €2,196 | -€15,480 | -€17,676 | |
| Financial income | 75/76B | €13 | €3 | -€10 | -78.1% |
| Recurring financial income | 75 | €13 | €3 | -€10 | -78.1% |
| Financial charges | 65/66B | €973 | €984 | +€11 | +1.1% |
| Recurring financial charges | 65 | €973 | €984 | +€11 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €1,236 | -€16,462 | -€17,697 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €1,236 | -€16,462 | -€17,697 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,236 | -€16,462 | -€17,697 |
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 1 November 2026 via checked.be.