OPTIEK PLESSERS: what changed
What changed
OPTIEK PLESSERS
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
-€78
2023 · -€34,955+€34,877
Equity
-€74,339
2023 · -€74,261-€78
Cash
€3,363
2023 · €3,347+€16
Balance sheet total
€142,772
2023 · €138,895+€3,877
Largest movements
Assets
- Stocks and contracts +€12,156
up €12,156 (+12.4%), from €97,831 to €109,987
- Tangible fixed assets -€7,102
down €7,102 (-63.2%), from €11,231 to €4,130
of which Furniture and vehicles: -€5,343
- Receivables within one year -€3,749
down €3,749 (-14.9%), from €25,148 to €21,399
of which Other amounts receivable: -€6,270
- Financial fixed assets +€2,500
up €2,500 (+379%), from €660 to €3,160
Equity and liabilities
- Tax, wage and social debts +€22,530
up €22,530 (+60.9%), from €36,982 to €59,512
- Trade debts -€8,999
down €8,999 (-12.2%), from €73,585 to €64,586
- Debts after one year -€5,960
down €5,960 (-34.4%), from €17,341 to €11,381
- Accrued charges and deferred income -€3,134
down €3,134 (-72.8%), from €4,306 to €1,171
Income statement
- Gross operating margin +€37,905
up €37,905, from -€16,708 to €21,197
- Financial charges +€2,523
up €2,523 (+51.4%), from €4,909 to €7,432
- Taxes -€1,997
down €1,997 (-91.0%), from €2,196 to €199
- Financial income -€593
down €593 (-31.7%), from €1,873 to €1,280
Change in the result, 2023 to 2024
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 2023
-€34,955
Gross operating margin
+€37,905
Other operating charges
+€2
Other operating items
-€1,911
Financial income
-€593
Financial charges
-€2,523
Taxes
+€1,997
Result 2024
-€78
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€8,957
Investment
-€2,500
Financing
-€6,442
Cash 2023
€3,347
From operations (derived)
+€8,957
Net result for the year
-€78
Depreciation
+€7,102
Stocks and contracts
-€12,156
Receivables within one year
+€3,749
Deferred charges and accrued income
-€57
Trade debts
-€8,999
Tax, wage and social debts
+€22,530
Accrued charges and deferred income
-€3,134
Investment (derived)
-€2,500
Investment in fixed assets (net)
-€2,500
Financing
-€6,442
Debts after one year
-€5,960
Current portion of long-term debt
-€482
Cash 2024
€3,363
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,895 | €142,772 | +€3,877 | +2.8% |
| Fixed assets | 21/28 | €11,891 | €7,290 | -€4,602 | -38.7% |
| Tangible fixed assets | 22/27 | €11,231 | €4,130 | -€7,102 | -63.2% |
| Plant, machinery and equipment | 23 | €2,207 | €1,356 | -€851 | -38.6% |
| Furniture and vehicles | 24 | €6,609 | €1,265 | -€5,343 | -80.9% |
| Other tangible fixed assets | 26 | €2,416 | €1,509 | -€907 | -37.6% |
| Financial fixed assets | 28 | €660 | €3,160 | +€2,500 | +379% |
| Current assets | 29/58 | €127,003 | €135,482 | +€8,479 | +6.7% |
| Stocks and contracts in progress | 3 | €97,831 | €109,987 | +€12,156 | +12.4% |
| Stocks | 30/36 | €97,831 | €109,987 | +€12,156 | +12.4% |
| Amounts receivable within one year | 40/41 | €25,148 | €21,399 | -€3,749 | -14.9% |
| Trade receivables | 40 | €977 | €3,498 | +€2,521 | +258% |
| Other amounts receivable | 41 | €24,171 | €17,901 | -€6,270 | -25.9% |
| Cash at bank and in hand | 54/58 | €3,347 | €3,363 | +€16 | +0.5% |
| Deferred charges and accrued income | 490/1 | €677 | €734 | +€57 | +8.4% |
| Total equity and liabilities | 10/49 | €138,895 | €142,772 | +€3,877 | +2.8% |
| Equity | 10/15 | -€74,261 | -€74,339 | -€78 | -0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €15,533 | €15,533 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Tax-exempt reserves | 132 | €13,533 | €13,533 | = | 0.0% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€109,795 | -€109,872 | -€78 | -0.1% |
| Amounts payable | 17/49 | €213,156 | €217,111 | +€3,955 | +1.9% |
| Amounts payable after more than one year | 17 | €17,341 | €11,381 | -€5,960 | -34.4% |
| Financial debts | 170/4 | €17,341 | €11,381 | -€5,960 | -34.4% |
| Amounts payable within one year | 42/48 | €191,509 | €204,559 | +€13,049 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €6,442 | €5,960 | -€482 | -7.5% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €73,585 | €64,586 | -€8,999 | -12.2% |
| Suppliers | 440/4 | €73,585 | €64,586 | -€8,999 | -12.2% |
| Taxes, remuneration and social security | 45 | €36,982 | €59,512 | +€22,530 | +60.9% |
| Taxes | 450/3 | €36,982 | €59,512 | +€22,530 | +60.9% |
| Other amounts payable | 47/48 | €49,500 | €49,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,306 | €1,171 | -€3,134 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,102 | €7,102 | = | 0.0% |
| Other operating charges | 640/8 | €708 | €706 | -€2 | -0.3% |
| Non-recurring operating charges | 66A | €5,206 | €7,116 | +€1,911 | +36.7% |
| Gross operating margin | 9900 | -€16,708 | €21,197 | +€37,905 | |
| Operating profit (loss) | 9901 | -€29,723 | €6,273 | +€35,996 | |
| Financial income | 75/76B | €1,873 | €1,280 | -€593 | -31.7% |
| Recurring financial income | 75 | €1,873 | €1,280 | -€593 | -31.7% |
| Financial charges | 65/66B | €4,909 | €7,432 | +€2,523 | +51.4% |
| Recurring financial charges | 65 | €4,909 | €7,432 | +€2,523 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | -€32,759 | €121 | +€32,880 | |
| Income taxes | 67/77 | €2,196 | €199 | -€1,997 | -91.0% |
| Profit (loss) for the period | 9904 | -€34,955 | -€78 | +€34,877 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,955 | -€78 | +€34,877 | +99.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.