FRAMES OPTIEK: 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.
FRAMES OPTIEK
Largest movements
- Receivables within one year -€4,945
down €4,945 (-43.4%), from €11,404 to €6,459
of which Other amounts receivable: -€6,734
- Stocks and contracts -€3,471
down €3,471 (-3.1%), from €112,112 to €108,641
- Tax, wage and social debts -€12,280
down €12,280 (-79.2%), from €15,502 to €3,222
- Other debts -€7,289
down €7,289 (-52.0%), from €14,026 to €6,737
- Trade debts +€6,258
up €6,258 (+7.3%), from €85,699 to €91,957
- Profit (loss) carried forward +€6,056
up €6,056 (+4.2%), from -€142,822 to -€136,766
- Gross operating margin -€14,280
down €14,280 (-46.1%), from €30,996 to €16,716
- Other operating charges -€6,101
down €6,101 (-47.9%), from €12,739 to €6,638
- Taxes -€5,122
down €5,122 (-97.5%), from €5,253 to €131
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.
Cash bridge derived
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 | €127,528 | €119,906 | -€7,621 | -6.0% |
| Fixed assets | 21/28 | €2,069 | €2,069 | = | 0.0% |
| Financial fixed assets | 28 | €2,069 | €2,069 | = | 0.0% |
| Current assets | 29/58 | €125,458 | €117,837 | -€7,621 | -6.1% |
| Stocks and contracts in progress | 3 | €112,112 | €108,641 | -€3,471 | -3.1% |
| Stocks | 30/36 | €112,112 | €108,641 | -€3,471 | -3.1% |
| Amounts receivable within one year | 40/41 | €11,404 | €6,459 | -€4,945 | -43.4% |
| Trade receivables | 40 | €4,670 | €6,459 | +€1,789 | +38.3% |
| Other amounts receivable | 41 | €6,734 | - | -€6,734 | |
| Cash at bank and in hand | 54/58 | €557 | €1,022 | +€465 | +83.6% |
| Deferred charges and accrued income | 490/1 | €1,386 | €1,715 | +€329 | +23.7% |
| Total equity and liabilities | 10/49 | €127,528 | €119,906 | -€7,621 | -6.0% |
| Equity | 10/15 | -€1,142 | €4,914 | +€6,056 | |
| Contributions | 10/11 | €68,592 | €68,592 | = | 0.0% |
| Contributions outside capital | 11 | €68,592 | €68,592 | = | 0.0% |
| Other | 1109/19 | €68,592 | €68,592 | = | 0.0% |
| Reserves | 13 | €73,088 | €73,088 | = | 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% |
| Distributable reserves | 133 | €71,229 | €71,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,822 | -€136,766 | +€6,056 | +4.2% |
| Amounts payable | 17/49 | €128,669 | €114,992 | -€13,677 | -10.6% |
| Amounts payable within one year | 42/48 | €128,669 | €114,992 | -€13,677 | -10.6% |
| Financial debts | 43 | €13,443 | €13,076 | -€367 | -2.7% |
| Credit institutions | 430/8 | €13,443 | €13,076 | -€367 | -2.7% |
| Trade debts | 44 | €85,699 | €91,957 | +€6,258 | +7.3% |
| Suppliers | 440/4 | €85,699 | €91,957 | +€6,258 | +7.3% |
| Taxes, remuneration and social security | 45 | €15,502 | €3,222 | -€12,280 | -79.2% |
| Taxes | 450/3 | €15,502 | €3,222 | -€12,280 | -79.2% |
| Other amounts payable | 47/48 | €14,026 | €6,737 | -€7,289 | -52.0% |
| Other operating charges | 640/8 | €12,739 | €6,638 | -€6,101 | -47.9% |
| Gross operating margin | 9900 | €30,996 | €16,716 | -€14,280 | -46.1% |
| Operating profit (loss) | 9901 | €18,257 | €10,078 | -€8,179 | -44.8% |
| Financial charges | 65/66B | €4,179 | €3,891 | -€287 | -6.9% |
| Recurring financial charges | 65 | €4,179 | €3,891 | -€287 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €14,078 | €6,187 | -€7,892 | -56.1% |
| Income taxes | 67/77 | €5,253 | €131 | -€5,122 | -97.5% |
| Profit (loss) for the period | 9904 | €8,825 | €6,056 | -€2,770 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,825 | €6,056 | -€2,770 | -31.4% |
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 12 October 2026 via checked.be.