CHILL Optique: what changed
Two financial 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.
CHILL Optique
Largest movements
- Receivables within one year +€22,086
up €22,086 (+108%), from €20,505 to €42,592
of which Other amounts receivable: +€11,910
- Tangible fixed assets +€9,227
up €9,227 (+58.9%), from €15,653 to €24,880
- Stocks and contracts -€7,434
down €7,434 (-30.8%), from €24,145 to €16,711
- Cash +€914
up €914 (+493%), from €185 to €1,099
mainly Trade debts (+€36,942) and Depreciation (+€11,351)
- Trade debts +€36,942
up €36,942 (+796%), from €4,640 to €41,582
- Advances received -€20,930
no longer reported in 2024 (was €20,930)
- Profit (loss) carried forward +€8,388
up €8,388, from -€4,554 to €3,834
- Tax, wage and social debts +€933
up €933 (+3.9%), from €23,913 to €24,846
- Turnover -€98,378
no longer reported in 2024 (was €98,378)
- Purchases and services -€93,881
no longer reported in 2024 (was €93,881)
- Gross operating margin +€15,615
up €15,615 (+347%), from €4,497 to €20,112
- Depreciation +€1,521
up €1,521 (+15.5%), from €9,830 to €11,351
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,488 | €85,282 | +€24,794 | +41.0% |
| Fixed assets | 21/28 | €15,653 | €24,880 | +€9,227 | +58.9% |
| Tangible fixed assets | 22/27 | €15,653 | €24,880 | +€9,227 | +58.9% |
| Furniture and vehicles | 24 | €15,653 | €24,880 | +€9,227 | +58.9% |
| Current assets | 29/58 | €44,836 | €60,402 | +€15,567 | +34.7% |
| Stocks and contracts in progress | 3 | €24,145 | €16,711 | -€7,434 | -30.8% |
| Stocks | 30/36 | €24,145 | €16,711 | -€7,434 | -30.8% |
| Amounts receivable within one year | 40/41 | €20,505 | €42,592 | +€22,086 | +108% |
| Trade receivables | 40 | €20,490 | €30,666 | +€10,176 | +49.7% |
| Other amounts receivable | 41 | €16 | €11,926 | +€11,910 | +74,908% |
| Cash at bank and in hand | 54/58 | €185 | €1,099 | +€914 | +493% |
| Total equity and liabilities | 10/49 | €60,488 | €85,282 | +€24,794 | +41.0% |
| Equity | 10/15 | €10,446 | €18,834 | +€8,388 | +80.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,554 | €3,834 | +€8,388 | |
| Amounts payable | 17/49 | €50,042 | €66,448 | +€16,405 | +32.8% |
| Amounts payable within one year | 42/48 | €50,042 | €66,448 | +€16,405 | +32.8% |
| Trade debts | 44 | €4,640 | €41,582 | +€36,942 | +796% |
| Suppliers | 440/4 | €4,640 | €41,582 | +€36,942 | +796% |
| Advances received on contracts in progress | 46 | €20,930 | - | -€20,930 | |
| Taxes, remuneration and social security | 45 | €23,913 | €24,846 | +€933 | +3.9% |
| Taxes | 450/3 | €23,913 | €24,846 | +€933 | +3.9% |
| Other amounts payable | 47/48 | €560 | €20 | -€540 | -96.4% |
| Turnover | 70 | €98,378 | - | -€98,378 | |
| Goods, raw materials, services and sundry goods | 60/61 | €93,881 | - | -€93,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,830 | €11,351 | +€1,521 | +15.5% |
| Gross operating margin | 9900 | €4,497 | €20,112 | +€15,615 | +347% |
| Operating profit (loss) | 9901 | -€5,333 | €8,761 | +€14,094 | |
| Financial charges | 65/66B | €7 | €141 | +€133 | +1,796% |
| Recurring financial charges | 65 | €7 | €141 | +€133 | +1,796% |
| Profit (loss) for the period before taxes | 9903 | -€5,340 | €8,620 | +€13,960 | |
| Income taxes | 67/77 | - | €232 | +€232 | |
| Profit (loss) for the period | 9904 | -€5,340 | €8,388 | +€13,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,340 | €8,388 | +€13,729 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.