GODEFROID OPTIQUE: 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.
GODEFROID OPTIQUE
Largest movements
- Stocks and contracts -€17,693
down €17,693 (-46.1%), from €38,414 to €20,721
- Cash +€16,770
up €16,770 (+268.4%), from €6,248 to €23,018
mainly Stocks and contracts (+€17,693) and Net result for the year (+€6,464)
- Receivables within one year +€14,884
up €14,884 (+122.9%), from €12,106 to €26,990
of which Other amounts receivable: +€14,994
- Tangible fixed assets +€1,102
up €1,102 (+4.6%), from €24,118 to €25,219
of which Plant, machinery and equipment: +€2,517
- Profit (loss) carried forward +€6,464
up €6,464 (+14.7%), from €43,958 to €50,421
- Tax, wage and social debts +€3,517
up €3,517 (+107.1%), from €3,285 to €6,802
- Trade debts +€3,482
up €3,482 (+239.8%), from €1,452 to €4,934
- Short-term financial debts +€965
up €965 (+19.8%), from €4,879 to €5,844
- Turnover +€29,667
up €29,667 (+33.8%), from €87,883 to €117,551
- Purchases and services +€21,873
up €21,873 (+26.6%), from €82,194 to €104,067
- Gross operating margin +€7,794
up €7,794 (+137.0%), from €5,690 to €13,484
- Taxes +€2,251
up €2,251 (+1110.6%), from €203 to €2,453
- Write-downs +€1,500
no longer reported in 2024 (was -€1,500)
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 | €82,034 | €96,461 | +€14,427 | +17.6% |
| Fixed assets | 21/28 | €24,118 | €25,219 | +€1,102 | +4.6% |
| Tangible fixed assets | 22/27 | €24,118 | €25,219 | +€1,102 | +4.6% |
| Land and buildings | 22 | €10,239 | €8,824 | -€1,415 | -13.8% |
| Plant, machinery and equipment | 23 | €13,879 | €16,396 | +€2,517 | +18.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €57,917 | €71,242 | +€13,326 | +23.0% |
| Stocks and contracts in progress | 3 | €38,414 | €20,721 | -€17,693 | -46.1% |
| Stocks | 30/36 | €38,414 | €20,721 | -€17,693 | -46.1% |
| Amounts receivable within one year | 40/41 | €12,106 | €26,990 | +€14,884 | +122.9% |
| Trade receivables | 40 | €312 | €203 | -€109 | -35.0% |
| Other amounts receivable | 41 | €11,794 | €26,788 | +€14,994 | +127.1% |
| Cash at bank and in hand | 54/58 | €6,248 | €23,018 | +€16,770 | +268.4% |
| Deferred charges and accrued income | 490/1 | €1,149 | €513 | -€636 | -55.3% |
| Total equity and liabilities | 10/49 | €82,034 | €96,461 | +€14,427 | +17.6% |
| Equity | 10/15 | €72,418 | €78,881 | +€6,464 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,860 | €9,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,958 | €50,421 | +€6,464 | +14.7% |
| Amounts payable | 17/49 | €9,617 | €17,580 | +€7,963 | +82.8% |
| Amounts payable within one year | 42/48 | €9,617 | €17,580 | +€7,963 | +82.8% |
| Financial debts | 43 | €4,879 | €5,844 | +€965 | +19.8% |
| Credit institutions | 430/8 | €4,879 | €5,844 | +€965 | +19.8% |
| Trade debts | 44 | €1,452 | €4,934 | +€3,482 | +239.8% |
| Suppliers | 440/4 | €1,452 | €4,934 | +€3,482 | +239.8% |
| Taxes, remuneration and social security | 45 | €3,285 | €6,802 | +€3,517 | +107.1% |
| Taxes | 450/3 | €3,285 | €6,802 | +€3,517 | +107.1% |
| Turnover | 70 | €87,883 | €117,551 | +€29,667 | +33.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,194 | €104,067 | +€21,873 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,524 | €3,297 | -€1,228 | -27.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,500 | - | +€1,500 | |
| Other operating charges | 640/8 | €868 | €993 | +€125 | +14.4% |
| Non-recurring operating charges | 66A | €885 | - | -€885 | |
| Gross operating margin | 9900 | €5,690 | €13,484 | +€7,794 | +137.0% |
| Operating profit (loss) | 9901 | €912 | €9,194 | +€8,282 | +908.1% |
| Financial income | 75/76B | €563 | €464 | -€99 | -17.6% |
| Recurring financial income | 75 | €563 | €464 | -€99 | -17.6% |
| Financial charges | 65/66B | €582 | €741 | +€159 | +27.3% |
| Recurring financial charges | 65 | €582 | €741 | +€159 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €893 | €8,917 | +€8,024 | +898.4% |
| Income taxes | 67/77 | €203 | €2,453 | +€2,251 | +1110.6% |
| Profit (loss) for the period | 9904 | €690 | €6,464 | +€5,773 | +836.1% |
| Profit (loss) for the period to be appropriated | 9905 | €690 | €6,464 | +€5,773 | +836.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.