PIERS OPTIEK: what changed
What changed
PIERS OPTIEK
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€167,401
2024 · €156,631+€10,770
Equity
€1.1m
2024 · €1.1m-€62,034
Cash
€330,268
2024 · €94,005+€236,263
Balance sheet total
€1.3m
2024 · €1.4m-€113,619
Largest movements
Assets
- Current investments -€250,000
down €250,000 (-71.4%), from €350,000 to €100,000
- Cash +€236,263
up €236,263 (+251%), from €94,005 to €330,268
mainly Current investments (+€250,000) and Net result for the year (+€167,401)
- Tangible fixed assets -€44,475
down €44,475 (-6.9%), from €648,847 to €604,372
of which Land and buildings: -€35,597
- Intangible fixed assets -€25,175
down €25,175 (-20.0%), from €125,876 to €100,701
- Stocks and contracts -€19,954
down €19,954 (-11.2%), from €178,010 to €158,056
Equity and liabilities
- Reserves -€61,201
down €61,201 (-6.5%), from €942,817 to €881,616
- Debts after one year -€48,129
down €48,129 (-35.0%), from €137,372 to €89,242
Income statement
- Staff costs -€14,539
down €14,539 (-5.2%), from €277,275 to €262,736
- Write-downs -€5,965
down €5,965, from €5,321 to -€644
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
€156,631
Gross operating margin
-€2,815
Staff costs
+€14,539
Depreciation
-€1,902
Write-downs
+€5,965
Other operating charges
+€696
Financial income
-€1,631
Financial charges
+€483
Taxes
-€4,566
Result 2025
€167,401
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
+€269,117
Investment
+€244,327
Financing
-€277,181
Cash 2024
€94,005
From operations (derived)
+€269,117
Net result for the year
+€167,401
Depreciation
+€75,323
Stocks and contracts
+€19,954
Receivables within one year
+€1,997
Deferred charges and accrued income
+€8,280
Trade debts
-€5,286
Tax, wage and social debts
-€5,237
Other debts
+€6,685
Investment (derived)
+€244,327
Investment in fixed assets (net)
-€5,673
Current investments
+€250,000
Financing
-€277,181
Debts after one year
-€48,129
Current portion of long-term debt
+€383
Contributions, distributions and other
-€229,435
Cash 2025
€330,268
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,427,421 | €1,313,803 | -€113,619 | -8.0% |
| Fixed assets | 21/28 | €778,608 | €708,958 | -€69,650 | -8.9% |
| Intangible fixed assets | 21 | €125,876 | €100,701 | -€25,175 | -20.0% |
| Tangible fixed assets | 22/27 | €648,847 | €604,372 | -€44,475 | -6.9% |
| Land and buildings | 22 | €563,620 | €528,023 | -€35,597 | -6.3% |
| Plant, machinery and equipment | 23 | €9,256 | €6,802 | -€2,454 | -26.5% |
| Furniture and vehicles | 24 | €674 | €203 | -€471 | -69.9% |
| Other tangible fixed assets | 26 | €75,297 | €69,344 | -€5,953 | -7.9% |
| Financial fixed assets | 28 | €3,885 | €3,885 | = | 0.0% |
| Current assets | 29/58 | €648,813 | €604,845 | -€43,969 | -6.8% |
| Stocks and contracts in progress | 3 | €178,010 | €158,056 | -€19,954 | -11.2% |
| Stocks | 30/36 | €178,010 | €158,056 | -€19,954 | -11.2% |
| Amounts receivable within one year | 40/41 | €17,884 | €15,887 | -€1,997 | -11.2% |
| Trade receivables | 40 | €15,971 | €15,887 | -€84 | -0.5% |
| Other amounts receivable | 41 | €1,913 | €0 | -€1,913 | -100% |
| Current investments | 50/53 | €350,000 | €100,000 | -€250,000 | -71.4% |
| Cash at bank and in hand | 54/58 | €94,005 | €330,268 | +€236,263 | +251% |
| Deferred charges and accrued income | 490/1 | €8,913 | €634 | -€8,280 | -92.9% |
| Total equity and liabilities | 10/49 | €1,427,421 | €1,313,803 | -€113,619 | -8.0% |
| Equity | 10/15 | €1,131,775 | €1,069,740 | -€62,034 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €942,817 | €881,616 | -€61,201 | -6.5% |
| Distributable reserves | 133 | €942,817 | €881,616 | -€61,201 | -6.5% |
| Profit (loss) carried forward | 14 | €176,557 | €175,724 | -€833 | -0.5% |
| Amounts payable | 17/49 | €295,647 | €244,062 | -€51,585 | -17.4% |
| Amounts payable after more than one year | 17 | €137,372 | €89,242 | -€48,129 | -35.0% |
| Financial debts | 170/4 | €137,372 | €89,242 | -€48,129 | -35.0% |
| Amounts payable within one year | 42/48 | €158,275 | €154,820 | -€3,455 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €47,746 | €48,129 | +€383 | +0.8% |
| Trade debts | 44 | €57,622 | €52,335 | -€5,286 | -9.2% |
| Suppliers | 440/4 | €57,622 | €52,335 | -€5,286 | -9.2% |
| Taxes, remuneration and social security | 45 | €44,967 | €39,729 | -€5,237 | -11.6% |
| Taxes | 450/3 | €6,048 | €8,921 | +€2,873 | +47.5% |
| Remuneration and social security | 454/9 | €38,919 | €30,809 | -€8,110 | -20.8% |
| Other amounts payable | 47/48 | €7,941 | €14,626 | +€6,685 | +84.2% |
| Remuneration, social security and pensions | 62 | €277,275 | €262,736 | -€14,539 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,422 | €75,323 | +€1,902 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,321 | -€644 | -€5,965 | |
| Other operating charges | 640/8 | €12,796 | €12,100 | -€696 | -5.4% |
| Gross operating margin | 9900 | €590,755 | €587,940 | -€2,815 | -0.5% |
| Operating profit (loss) | 9901 | €221,941 | €238,424 | +€16,483 | +7.4% |
| Financial income | 75/76B | €13,766 | €12,135 | -€1,631 | -11.8% |
| Recurring financial income | 75 | €13,766 | €12,135 | -€1,631 | -11.8% |
| Financial charges | 65/66B | €2,304 | €1,821 | -€483 | -21.0% |
| Recurring financial charges | 65 | €2,304 | €1,821 | -€483 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €233,403 | €248,738 | +€15,336 | +6.6% |
| Income taxes | 67/77 | €76,772 | €81,337 | +€4,566 | +5.9% |
| Profit (loss) for the period | 9904 | €156,631 | €167,401 | +€10,770 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €156,631 | €167,401 | +€10,770 | +6.9% |
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.