RIJMENAM OPTICS: what changed
What changed
RIJMENAM OPTICS
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€25,311
2024 · €5,483+€19,828
Equity
€148,079
2024 · €140,082+€7,998
Cash
€102,453
2024 · €92,084+€10,369
Balance sheet total
€217,515
2024 · €220,099-€2,585
Largest movements
Assets
- Tangible fixed assets -€11,196
down €11,196 (-52.7%), from €21,237 to €10,041
- Cash +€10,369
up €10,369 (+11.3%), from €92,084 to €102,453
mainly Net result for the year (+€25,311) and Depreciation (+€11,196)
- Receivables within one year -€3,500
down €3,500 (-39.1%), from €8,945 to €5,446
of which Other amounts receivable: -€3,771
- Deferred charges and accrued income +€2,518
up €2,518 (+367%), from €687 to €3,205
Equity and liabilities
- Trade debts -€19,402
down €19,402 (-36.1%), from €53,713 to €34,312
- Reserves +€7,998
up €7,998 (+12.4%), from €64,548 to €72,545
- Tax, wage and social debts +€7,963
up €7,963 (+243%), from €3,272 to €11,236
of which Taxes: +€8,107
- Other debts +€5,312
up €5,312 (+42.9%), from €12,388 to €17,701
- Debts after one year -€3,432
down €3,432 (-100%), from €3,432 to €0
Income statement
- Gross operating margin +€24,001
up €24,001 (+132%), from €18,134 to €42,136
- Taxes +€7,816
up €7,816 (+294%), from €2,661 to €10,477
- Financial income +€3,544
up €3,544 (+91.5%), from €3,873 to €7,417
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
€5,483
Gross operating margin
+€24,001
Staff costs
+€83
Depreciation
+€29
Other operating charges
+€33
Financial income
+€3,544
Financial charges
-€46
Taxes
-€7,816
Result 2025
€25,311
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
+€32,184
Investment
€0
Financing
-€21,815
Cash 2024
€92,084
From operations (derived)
+€32,184
Net result for the year
+€25,311
Depreciation
+€11,196
Stocks and contracts
+€776
Receivables within one year
+€3,500
Deferred charges and accrued income
-€2,518
Trade debts
-€19,402
Tax, wage and social debts
+€7,963
Other debts
+€5,312
Accrued charges and deferred income
+€45
Financing
-€21,815
Debts after one year
-€3,432
Current portion of long-term debt
-€1,070
Contributions, distributions and other
-€17,313
Cash 2025
€102,453
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,099 | €217,515 | -€2,585 | -1.2% |
| Fixed assets | 21/28 | €21,492 | €10,296 | -€11,196 | -52.1% |
| Tangible fixed assets | 22/27 | €21,237 | €10,041 | -€11,196 | -52.7% |
| Plant, machinery and equipment | 23 | €21,237 | €10,041 | -€11,196 | -52.7% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €198,608 | €207,219 | +€8,612 | +4.3% |
| Stocks and contracts in progress | 3 | €96,892 | €96,116 | -€776 | -0.8% |
| Stocks | 30/36 | €96,892 | €96,116 | -€776 | -0.8% |
| Amounts receivable within one year | 40/41 | €8,945 | €5,446 | -€3,500 | -39.1% |
| Trade receivables | 40 | €5,175 | €5,446 | +€271 | +5.2% |
| Other amounts receivable | 41 | €3,771 | €0 | -€3,771 | -100% |
| Cash at bank and in hand | 54/58 | €92,084 | €102,453 | +€10,369 | +11.3% |
| Deferred charges and accrued income | 490/1 | €687 | €3,205 | +€2,518 | +367% |
| Total equity and liabilities | 10/49 | €220,099 | €217,515 | -€2,585 | -1.2% |
| Equity | 10/15 | €140,082 | €148,079 | +€7,998 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,548 | €72,545 | +€7,998 | +12.4% |
| Distributable reserves | 133 | €64,548 | €72,545 | +€7,998 | +12.4% |
| Profit (loss) carried forward | 14 | €63,134 | €63,134 | = | 0.0% |
| Amounts payable | 17/49 | €80,018 | €69,435 | -€10,582 | -13.2% |
| Amounts payable after more than one year | 17 | €3,432 | €0 | -€3,432 | -100% |
| Financial debts | 170/4 | €3,432 | €0 | -€3,432 | -100% |
| Amounts payable within one year | 42/48 | €75,542 | €68,346 | -€7,195 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €4,501 | €3,432 | -€1,070 | -23.8% |
| Financial debts | 43 | €1,667 | €1,667 | = | 0.0% |
| Credit institutions | 430/8 | €1,667 | €1,667 | = | 0.0% |
| Trade debts | 44 | €53,713 | €34,312 | -€19,402 | -36.1% |
| Suppliers | 440/4 | €53,713 | €34,312 | -€19,402 | -36.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,272 | €11,236 | +€7,963 | +243% |
| Taxes | 450/3 | €636 | €8,743 | +€8,107 | +1,274% |
| Remuneration and social security | 454/9 | €2,636 | €2,493 | -€143 | -5.4% |
| Other amounts payable | 47/48 | €12,388 | €17,701 | +€5,312 | +42.9% |
| Accrued charges and deferred income | 492/3 | €1,044 | €1,089 | +€45 | +4.3% |
| Remuneration, social security and pensions | 62 | €83 | €0 | -€83 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,225 | €11,196 | -€29 | -0.3% |
| Other operating charges | 640/8 | €1,433 | €1,400 | -€33 | -2.3% |
| Gross operating margin | 9900 | €18,134 | €42,136 | +€24,001 | +132% |
| Operating profit (loss) | 9901 | €5,394 | €29,540 | +€24,147 | +448% |
| Financial income | 75/76B | €3,873 | €7,417 | +€3,544 | +91.5% |
| Recurring financial income | 75 | €3,873 | €7,417 | +€3,544 | +91.5% |
| Financial charges | 65/66B | €1,122 | €1,168 | +€46 | +4.1% |
| Recurring financial charges | 65 | €1,122 | €1,168 | +€46 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €8,144 | €35,788 | +€27,644 | +339% |
| Income taxes | 67/77 | €2,661 | €10,477 | +€7,816 | +294% |
| Profit (loss) for the period | 9904 | €5,483 | €25,311 | +€19,828 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €5,483 | €25,311 | +€19,828 | +362% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.