FNW 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.
FNW OPTIQUE
Largest movements
- Receivables within one year +€181,245
up €181,245 (+2,193%), from €8,263 to €189,508
- Stocks and contracts +€57,520
up €57,520 (+39.1%), from €146,945 to €204,465
- Tangible fixed assets -€19,359
down €19,359 (-30.8%), from €62,917 to €43,558
of which Plant, machinery and equipment: -€13,202
- Trade debts +€178,495
up €178,495 (+297%), from €60,144 to €238,639
- Profit (loss) carried forward +€25,899
up €25,899 (+950%), from €2,725 to €28,624
- Other debts +€21,770
up €21,770 (+14.2%), from €152,980 to €174,751
- Tax, wage and social debts -€8,545
down €8,545 (-27.1%), from €31,509 to €22,964
of which Taxes: -€10,972
- Gross operating margin +€56,095
up €56,095 (+93.5%), from €59,992 to €116,087
- Staff costs +€32,812
up €32,812 (+387%), from €8,481 to €41,293
- Taxes +€5,794
up €5,794 (+850%), from €681 to €6,475
- Other operating charges +€3,367
new in 2024: €3,367
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 | €252,358 | €469,978 | +€217,620 | +86.2% |
| Fixed assets | 21/28 | €86,477 | €65,748 | -€20,729 | -24.0% |
| Intangible fixed assets | 21 | €10,960 | €9,590 | -€1,370 | -12.5% |
| Tangible fixed assets | 22/27 | €62,917 | €43,558 | -€19,359 | -30.8% |
| Plant, machinery and equipment | 23 | €41,248 | €28,046 | -€13,202 | -32.0% |
| Furniture and vehicles | 24 | €21,669 | €15,512 | -€6,157 | -28.4% |
| Financial fixed assets | 28 | €12,600 | €12,600 | = | 0.0% |
| Current assets | 29/58 | €165,880 | €404,230 | +€238,349 | +144% |
| Stocks and contracts in progress | 3 | €146,945 | €204,465 | +€57,520 | +39.1% |
| Stocks | 30/36 | €146,945 | €204,465 | +€57,520 | +39.1% |
| Amounts receivable within one year | 40/41 | €8,263 | €189,508 | +€181,245 | +2,193% |
| Trade receivables | 40 | €8,263 | €189,508 | +€181,245 | +2,193% |
| Cash at bank and in hand | 54/58 | €10,672 | €10,256 | -€416 | -3.9% |
| Total equity and liabilities | 10/49 | €252,358 | €469,978 | +€217,620 | +86.2% |
| Equity | 10/15 | €7,725 | €33,624 | +€25,899 | +335% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,725 | €28,624 | +€25,899 | +950% |
| Amounts payable | 17/49 | €244,633 | €436,354 | +€191,721 | +78.4% |
| Amounts payable within one year | 42/48 | €244,633 | €436,354 | +€191,721 | +78.4% |
| Trade debts | 44 | €60,144 | €238,639 | +€178,495 | +297% |
| Suppliers | 440/4 | €60,144 | €238,639 | +€178,495 | +297% |
| Taxes, remuneration and social security | 45 | €31,509 | €22,964 | -€8,545 | -27.1% |
| Taxes | 450/3 | €24,016 | €13,044 | -€10,972 | -45.7% |
| Remuneration and social security | 454/9 | €7,493 | €9,920 | +€2,427 | +32.4% |
| Other amounts payable | 47/48 | €152,980 | €174,751 | +€21,770 | +14.2% |
| Remuneration, social security and pensions | 62 | €8,481 | €41,293 | +€32,812 | +387% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,374 | €21,696 | +€322 | +1.5% |
| Other operating charges | 640/8 | - | €3,367 | +€3,367 | |
| Gross operating margin | 9900 | €59,992 | €116,087 | +€56,095 | +93.5% |
| Operating profit (loss) | 9901 | €30,137 | €49,731 | +€19,594 | +65.0% |
| Financial charges | 65/66B | €789 | €357 | -€432 | -54.7% |
| Recurring financial charges | 65 | €789 | €357 | -€432 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €29,348 | €49,374 | +€20,026 | +68.2% |
| Income taxes | 67/77 | €681 | €6,475 | +€5,794 | +850% |
| Profit (loss) for the period | 9904 | €28,667 | €42,899 | +€14,233 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,667 | €42,899 | +€14,233 | +49.6% |
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 26 October 2026 via checked.be.