NOLENS KIJK VERDER: what changed
What changed
NOLENS KIJK VERDER
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€12,394
2024 · €2,106+€10,288
Equity
€45,350
2024 · €32,956+€12,394
Cash
€32,832
2024 · €21,452+€11,380
Balance sheet total
€74,122
2024 · €61,218+€12,904
Largest movements
Assets
- Cash +€11,380
up €11,380 (+53.0%), from €21,452 to €32,832
mainly Net result for the year (+€12,394) and Other debts (+€6,281)
- Tangible fixed assets +€863
up €863 (+12.2%), from €7,053 to €7,916
of which Furniture and vehicles: +€2,343
Equity and liabilities
- Profit (loss) carried forward +€12,394
up €12,394 (+42.8%), from €28,956 to €41,350
- Other debts +€6,281
up €6,281 (+93.0%), from €6,755 to €13,036
- Debts after one year -€1,998
down €1,998 (-32.4%), from €6,176 to €4,178
- Tax, wage and social debts -€1,884
down €1,884 (-27.6%), from €6,827 to €4,943
- Trade debts -€1,862
down €1,862 (-35.9%), from €5,186 to €3,324
Income statement
- Gross operating margin +€13,136
up €13,136 (+247%), from €5,313 to €18,449
- Taxes +€2,564
up €2,564 (+419%), from €611 to €3,175
- Financial income -€450
down €450 (-99.3%), from €453 to €3
- Financial charges -€268
down €268 (-27.2%), from €987 to €718
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
€2,106
Gross operating margin
+€13,136
Depreciation
-€160
Other operating charges
+€57
Financial income
-€450
Financial charges
+€268
Taxes
-€2,564
Result 2025
€12,394
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
+€15,823
Investment
-€2,503
Financing
-€1,940
Cash 2024
€21,452
From operations (derived)
+€15,823
Net result for the year
+€12,394
Depreciation
+€1,640
Stocks and contracts
-€65
Receivables within one year
-€436
Deferred charges and accrued income
-€161
Trade debts
-€1,862
Tax, wage and social debts
-€1,884
Other debts
+€6,281
Accrued charges and deferred income
-€84
Investment (derived)
-€2,503
Investment in fixed assets (net)
-€2,503
Financing
-€1,940
Debts after one year
-€1,998
Current portion of long-term debt
+€58
Cash 2025
€32,832
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,218 | €74,122 | +€12,904 | +21.1% |
| Fixed assets | 21/28 | €7,053 | €7,916 | +€863 | +12.2% |
| Tangible fixed assets | 22/27 | €7,053 | €7,916 | +€863 | +12.2% |
| Land and buildings | 22 | €4,053 | €3,573 | -€480 | -11.8% |
| Plant, machinery and equipment | 23 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Furniture and vehicles | 24 | - | €2,343 | +€2,343 | |
| Current assets | 29/58 | €54,165 | €66,206 | +€12,041 | +22.2% |
| Stocks and contracts in progress | 3 | €26,352 | €26,417 | +€65 | +0.2% |
| Stocks | 30/36 | €26,352 | €26,417 | +€65 | +0.2% |
| Amounts receivable within one year | 40/41 | €4,539 | €4,975 | +€436 | +9.6% |
| Trade receivables | 40 | €150 | €3,149 | +€2,999 | +2,000% |
| Other amounts receivable | 41 | €4,389 | €1,825 | -€2,564 | -58.4% |
| Cash at bank and in hand | 54/58 | €21,452 | €32,832 | +€11,380 | +53.0% |
| Deferred charges and accrued income | 490/1 | €1,822 | €1,983 | +€161 | +8.8% |
| Total equity and liabilities | 10/49 | €61,218 | €74,122 | +€12,904 | +21.1% |
| Equity | 10/15 | €32,956 | €45,350 | +€12,394 | +37.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,956 | €41,350 | +€12,394 | +42.8% |
| Amounts payable | 17/49 | €28,262 | €28,772 | +€510 | +1.8% |
| Amounts payable after more than one year | 17 | €6,176 | €4,178 | -€1,998 | -32.4% |
| Financial debts | 170/4 | €6,176 | €4,178 | -€1,998 | -32.4% |
| Amounts payable within one year | 42/48 | €21,959 | €24,551 | +€2,592 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €1,940 | €1,998 | +€58 | +3.0% |
| Financial debts | 43 | €1,250 | €1,250 | = | 0.0% |
| Credit institutions | 430/8 | €1,250 | €1,250 | = | 0.0% |
| Trade debts | 44 | €5,186 | €3,324 | -€1,862 | -35.9% |
| Suppliers | 440/4 | €5,186 | €3,324 | -€1,862 | -35.9% |
| Taxes, remuneration and social security | 45 | €6,827 | €4,943 | -€1,884 | -27.6% |
| Taxes | 450/3 | €6,827 | €4,943 | -€1,884 | -27.6% |
| Other amounts payable | 47/48 | €6,755 | €13,036 | +€6,281 | +93.0% |
| Accrued charges and deferred income | 492/3 | €127 | €43 | -€84 | -65.8% |
| Non-recurring operating income | 76A | - | €3,852 | +€3,852 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,480 | €1,640 | +€160 | +10.8% |
| Other operating charges | 640/8 | €582 | €525 | -€57 | -9.8% |
| Gross operating margin | 9900 | €5,313 | €18,449 | +€13,136 | +247% |
| Operating profit (loss) | 9901 | €3,251 | €16,284 | +€13,033 | +401% |
| Financial income | 75/76B | €453 | €3 | -€450 | -99.3% |
| Recurring financial income | 75 | €453 | €3 | -€450 | -99.3% |
| Financial charges | 65/66B | €987 | €718 | -€268 | -27.2% |
| Recurring financial charges | 65 | €987 | €718 | -€268 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €2,717 | €15,569 | +€12,852 | +473% |
| Income taxes | 67/77 | €611 | €3,175 | +€2,564 | +419% |
| Profit (loss) for the period | 9904 | €2,106 | €12,394 | +€10,288 | +489% |
| Profit (loss) for the period to be appropriated | 9905 | €2,106 | €12,394 | +€10,288 | +489% |
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 4 November 2026 via checked.be.