ZRTD OPTIQUE: what changed
What changed
ZRTD OPTIQUE
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
filed annual accounts (NBB)
Net result for the year
€2,667
2023 · €25,065-€22,398
Equity
€35,389
2023 · €32,722+€2,667
Cash
€56,295
2023 · €51,489+€4,806
Balance sheet total
€205,642
2023 · €197,647+€7,995
Largest movements
Assets
- Cash +€4,806
up €4,806 (+9.3%), from €51,489 to €56,295
mainly Trade debts (+€30,730) and Net result for the year (+€2,667)
- Receivables within one year +€4,342
up €4,342 (+5.3%), from €81,353 to €85,695
of which Other amounts receivable: +€4,032
Equity and liabilities
- Trade debts +€30,730
up €30,730 (+59.5%), from €51,629 to €82,359
- Tax, wage and social debts -€26,258
down €26,258 (-35.1%), from €74,801 to €48,543
of which Taxes: -€21,327
- Profit (loss) carried forward +€2,667
up €2,667 (+10.8%), from €24,662 to €27,329
Income statement
- Staff costs +€32,422
up €32,422 (+52.8%), from €61,393 to €93,815
- Gross operating margin +€11,741
up €11,741 (+12.0%), from €97,939 to €109,680
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
€25,065
Gross operating margin
+€11,741
Staff costs
-€32,422
Other operating charges
+€754
Other operating items
-€2,544
Taxes
+€73
Result 2024
€2,667
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
+€5,938
Investment
-€1,132
Financing
€0
Cash 2023
€51,489
From operations (derived)
+€5,938
Net result for the year
+€2,667
Depreciation
+€1,616
Receivables within one year
-€4,342
Deferred charges and accrued income
+€669
Trade debts
+€30,730
Tax, wage and social debts
-€26,258
Other debts
+€856
Investment (derived)
-€1,132
Investment in fixed assets (net)
-€1,132
Cash 2024
€56,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,647 | €205,642 | +€7,995 | +4.0% |
| Fixed assets | 21/28 | €35,661 | €35,177 | -€484 | -1.4% |
| Tangible fixed assets | 22/27 | €15,621 | €15,137 | -€484 | -3.1% |
| Land and buildings | 22 | €15,621 | €14,005 | -€1,616 | -10.3% |
| Furniture and vehicles | 24 | - | €1,132 | +€1,132 | |
| Financial fixed assets | 28 | €20,040 | €20,040 | = | 0.0% |
| Current assets | 29/58 | €161,986 | €170,465 | +€8,479 | +5.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,353 | €85,695 | +€4,342 | +5.3% |
| Trade receivables | 40 | €79,742 | €80,052 | +€310 | +0.4% |
| Other amounts receivable | 41 | €1,611 | €5,643 | +€4,032 | +250% |
| Cash at bank and in hand | 54/58 | €51,489 | €56,295 | +€4,806 | +9.3% |
| Deferred charges and accrued income | 490/1 | €4,144 | €3,475 | -€669 | -16.1% |
| Total equity and liabilities | 10/49 | €197,647 | €205,642 | +€7,995 | +4.0% |
| Equity | 10/15 | €32,722 | €35,389 | +€2,667 | +8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,662 | €27,329 | +€2,667 | +10.8% |
| Amounts payable | 17/49 | €164,925 | €170,253 | +€5,328 | +3.2% |
| Amounts payable within one year | 42/48 | €164,925 | €170,253 | +€5,328 | +3.2% |
| Trade debts | 44 | €51,629 | €82,359 | +€30,730 | +59.5% |
| Suppliers | 440/4 | €51,629 | €82,359 | +€30,730 | +59.5% |
| Advances received on contracts in progress | 46 | €13,495 | €13,495 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €74,801 | €48,543 | -€26,258 | -35.1% |
| Taxes | 450/3 | €22,992 | €1,665 | -€21,327 | -92.8% |
| Remuneration and social security | 454/9 | €51,809 | €46,878 | -€4,931 | -9.5% |
| Other amounts payable | 47/48 | €25,000 | €25,856 | +€856 | +3.4% |
| Remuneration, social security and pensions | 62 | €61,393 | €93,815 | +€32,422 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,616 | €1,616 | = | 0.0% |
| Other operating charges | 640/8 | €1,360 | €606 | -€754 | -55.4% |
| Non-recurring operating charges | 66A | €2,432 | €4,976 | +€2,544 | +105% |
| Gross operating margin | 9900 | €97,939 | €109,680 | +€11,741 | +12.0% |
| Operating profit (loss) | 9901 | €31,138 | €8,667 | -€22,471 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €31,138 | €8,667 | -€22,471 | -72.2% |
| Income taxes | 67/77 | €6,073 | €6,000 | -€73 | -1.2% |
| Profit (loss) for the period | 9904 | €25,065 | €2,667 | -€22,398 | -89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,065 | €2,667 | -€22,398 | -89.4% |
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 2 November 2026 via checked.be.