POINT DE MIRE: what changed
What changed
POINT DE MIRE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€157,935
2024 · €96,672+€61,264
Equity
€1.1m
2024 · €897,460+€157,935
Cash
€410,738
2024 · €588,369-€177,630
Balance sheet total
€1.5m
2024 · €1.3m+€165,020
Largest movements
Assets
- Current investments +€375,000
new in 2025: €375,000
- Cash -€177,630
down €177,630 (-30.2%), from €588,369 to €410,738
mainly Current investments (-€375,000) and Trade debts (-€61,281)
- Tangible fixed assets -€62,522
down €62,522 (-15.4%), from €406,420 to €343,898
of which Other tangible fixed assets: -€38,512
- Stocks and contracts +€25,423
up €25,423 (+11.3%), from €224,752 to €250,175
Equity and liabilities
- Profit (loss) carried forward +€157,935
up €157,935 (+38.9%), from €405,949 to €563,884
- Tax, wage and social debts +€64,871
up €64,871 (+28.8%), from €225,199 to €290,070
of which Taxes: +€44,420
- Trade debts -€61,281
down €61,281 (-37.3%), from €164,271 to €102,990
Income statement
- Turnover +€202,262
up €202,262 (+11.7%), from €1.7m to €1.9m
- Gross operating margin +€166,235
up €166,235 (+18.5%), from €897,338 to €1.1m
- Staff costs +€82,048
up €82,048 (+12.3%), from €666,541 to €748,589
- Purchases and services +€50,321
up €50,321 (+5.8%), from €868,561 to €918,882
- Taxes +€22,234
up €22,234 (+53.4%), from €41,605 to €63,839
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
€96,672
Gross operating margin
+€166,235
Staff costs
-€82,048
Depreciation
-€3,202
Write-downs
+€495
Other operating charges
-€129
Other operating items
+€2,491
Financial income
+€1,858
Financial charges
-€2,202
Taxes
-€22,234
Result 2025
€157,935
raises the resultlowers the resultnot broken down further in the accounts
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
+€218,428
Investment
-€396,058
Financing
€0
Cash 2024
€588,369
From operations (derived)
+€218,428
Net result for the year
+€157,935
Depreciation
+€84,331
Stocks and contracts
-€25,423
Receivables within one year
-€5,500
Trade debts
-€61,281
Tax, wage and social debts
+€64,871
Other debts
+€3,495
Investment (derived)
-€396,058
Investment in fixed assets (net)
-€21,058
Current investments
-€375,000
Cash 2025
€410,738
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,291,798 | €1,456,818 | +€165,020 | +12.8% |
| Fixed assets | 21/28 | €409,643 | €346,371 | -€63,272 | -15.4% |
| Intangible fixed assets | 21 | €2,749 | €1,999 | -€750 | -27.3% |
| Tangible fixed assets | 22/27 | €406,420 | €343,898 | -€62,522 | -15.4% |
| Plant, machinery and equipment | 23 | €116,567 | €89,262 | -€27,304 | -23.4% |
| Furniture and vehicles | 24 | €1,721 | €646 | -€1,074 | -62.4% |
| Other tangible fixed assets | 26 | €288,133 | €249,620 | -€38,512 | -13.4% |
| Assets under construction and advance payments | 27 | - | €4,369 | +€4,369 | |
| Financial fixed assets | 28 | €474 | €474 | = | 0.0% |
| Current assets | 29/58 | €882,155 | €1,110,447 | +€228,292 | +25.9% |
| Amounts receivable after more than one year | 29 | €11,034 | €11,034 | = | 0.0% |
| Other amounts receivable | 291 | €11,034 | €11,034 | = | 0.0% |
| Stocks and contracts in progress | 3 | €224,752 | €250,175 | +€25,423 | +11.3% |
| Stocks | 30/36 | €224,752 | €250,175 | +€25,423 | +11.3% |
| Amounts receivable within one year | 40/41 | €58,000 | €63,500 | +€5,500 | +9.5% |
| Trade receivables | 40 | €57,440 | €62,940 | +€5,500 | +9.6% |
| Other amounts receivable | 41 | €560 | €560 | = | 0.0% |
| Current investments | 50/53 | - | €375,000 | +€375,000 | |
| Cash at bank and in hand | 54/58 | €588,369 | €410,738 | -€177,630 | -30.2% |
| Total equity and liabilities | 10/49 | €1,291,798 | €1,456,818 | +€165,020 | +12.8% |
| Equity | 10/15 | €897,460 | €1,055,396 | +€157,935 | +17.6% |
| Contributions | 10/11 | €474,257 | €474,257 | = | 0.0% |
| Reserves | 13 | €17,255 | €17,255 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,904 | €15,904 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,904 | €15,904 | = | 0.0% |
| Distributable reserves | 133 | €1,351 | €1,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €405,949 | €563,884 | +€157,935 | +38.9% |
| Amounts payable | 17/49 | €394,338 | €401,422 | +€7,085 | +1.8% |
| Amounts payable within one year | 42/48 | €394,338 | €401,422 | +€7,085 | +1.8% |
| Trade debts | 44 | €164,271 | €102,990 | -€61,281 | -37.3% |
| Suppliers | 440/4 | €164,271 | €102,990 | -€61,281 | -37.3% |
| Taxes, remuneration and social security | 45 | €225,199 | €290,070 | +€64,871 | +28.8% |
| Taxes | 450/3 | €151,817 | €196,238 | +€44,420 | +29.3% |
| Remuneration and social security | 454/9 | €73,382 | €93,833 | +€20,450 | +27.9% |
| Other amounts payable | 47/48 | €4,867 | €8,362 | +€3,495 | +71.8% |
| Turnover | 70 | €1,729,908 | €1,932,171 | +€202,262 | +11.7% |
| Non-recurring operating income | 76A | - | €9,563 | +€9,563 | |
| Goods, raw materials, services and sundry goods | 60/61 | €868,561 | €918,882 | +€50,321 | +5.8% |
| Remuneration, social security and pensions | 62 | €666,541 | €748,589 | +€82,048 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,128 | €84,331 | +€3,202 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,261 | €1,766 | -€495 | -21.9% |
| Other operating charges | 640/8 | €2,433 | €2,562 | +€129 | +5.3% |
| Non-recurring operating charges | 66A | €4,631 | €2,140 | -€2,491 | -53.8% |
| Gross operating margin | 9900 | €897,338 | €1,063,573 | +€166,235 | +18.5% |
| Operating profit (loss) | 9901 | €140,344 | €224,186 | +€83,842 | +59.7% |
| Financial income | 75/76B | €1,544 | €3,402 | +€1,858 | +120% |
| Recurring financial income | 75 | €956 | €3,402 | +€2,445 | +256% |
| Non-recurring financial income | 76B | €587 | - | -€587 | |
| Financial charges | 65/66B | €3,612 | €5,813 | +€2,202 | +61.0% |
| Recurring financial charges | 65 | €3,612 | €5,813 | +€2,202 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €138,277 | €221,774 | +€83,498 | +60.4% |
| Income taxes | 67/77 | €41,605 | €63,839 | +€22,234 | +53.4% |
| Profit (loss) for the period | 9904 | €96,672 | €157,935 | +€61,264 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €96,672 | €157,935 | +€61,264 | +63.4% |
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 2 November 2026 via checked.be.