ABC MARIMPEX OPTICOOL: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABC MARIMPEX OPTICOOL
Largest movements
- Deferred charges and accrued income -€21,000
down €21,000 (-60.0%), from €35,000 to €14,000
- Receivables within one year -€8,775
no longer reported in 2024 (was €8,775)
- Cash -€1,305
no longer reported in 2024 (was €1,305)
- Accrued charges and deferred income -€34,860
no longer reported in 2024 (was €34,860)
- Profit (loss) carried forward +€3,147
up €3,147 (+15.4%), from -€20,372 to -€17,225
- Other debts +€2,103
up €2,103 (+30.0%), from €7,000 to €9,103
- Tax, wage and social debts -€1,501
down €1,501 (-47.8%), from €3,141 to €1,640
- Gross operating margin +€8,231
up €8,231, from -€7,083 to €1,148
From the 2022 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,080 | €14,000 | -€31,080 | -68.9% |
| Current assets | 29/58 | €45,080 | €14,000 | -€31,080 | -68.9% |
| Amounts receivable within one year | 40/41 | €8,775 | - | -€8,775 | |
| Other amounts receivable | 41 | €8,775 | - | -€8,775 | |
| Cash at bank and in hand | 54/58 | €1,305 | - | -€1,305 | |
| Deferred charges and accrued income | 490/1 | €35,000 | €14,000 | -€21,000 | -60.0% |
| Total equity and liabilities | 10/49 | €45,080 | €14,000 | -€31,080 | -68.9% |
| Equity | 10/15 | €79 | €3,226 | +€3,147 | +3972.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,372 | -€17,225 | +€3,147 | +15.4% |
| Amounts payable | 17/49 | €45,001 | €10,774 | -€34,227 | -76.1% |
| Amounts payable within one year | 42/48 | €10,141 | €10,774 | +€633 | +6.2% |
| Financial debts | 43 | - | €30 | +€30 | |
| Credit institutions | 430/8 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €3,141 | €1,640 | -€1,501 | -47.8% |
| Taxes | 450/3 | €3,141 | €1,640 | -€1,501 | -47.8% |
| Other amounts payable | 47/48 | €7,000 | €9,103 | +€2,103 | +30.0% |
| Accrued charges and deferred income | 492/3 | €34,860 | - | -€34,860 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€7,083 | €1,148 | +€8,231 | |
| Operating profit (loss) | 9901 | -€7,133 | €1,148 | +€8,281 | |
| Financial charges | 65/66B | €51 | €30 | -€21 | -40.6% |
| Recurring financial charges | 65 | €51 | €30 | -€21 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,184 | €1,118 | +€8,302 | |
| Profit (loss) for the period | 9904 | -€7,184 | €1,118 | +€8,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,184 | €1,118 | +€8,302 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.