My Optic: 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.
My Optic
Largest movements
- Current investments +€100,000
new in 2024: €100,000
- Receivables within one year +€56,717
up €56,717 (+291.3%), from €19,467 to €76,184
- Stocks and contracts -€29,996
down €29,996 (-37.1%), from €80,943 to €50,947
- Tangible fixed assets +€6,788
up €6,788 (+4.8%), from €142,025 to €148,813
of which Leasing and similar rights: +€33,514
- Other debts +€90,202
up €90,202 (+15094.7%), from €598 to €90,799
- Tax, wage and social debts +€63,272
up €63,272 (+152.9%), from €41,369 to €104,641
of which Taxes: +€51,521
- Profit (loss) carried forward -€12,063
down €12,063 (-16.7%), from €72,166 to €60,103
- Current portion of long-term debt +€9,430
up €9,430 (+29.4%), from €32,024 to €41,454
- Debts after one year -€7,789
down €7,789 (-5.3%), from €146,564 to €138,774
- Gross operating margin +€34,950
up €34,950 (+14.3%), from €244,089 to €279,040
- Staff costs +€29,834
up €29,834 (+39.4%), from €75,794 to €105,628
- Taxes +€23,361
up €23,361 (+240.3%), from €9,721 to €33,082
- Depreciation +€5,902
up €5,902 (+22.6%), from €26,092 to €31,994
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 | €370,631 | €504,148 | +€133,517 | +36.0% |
| Fixed assets | 21/28 | €145,623 | €149,992 | +€4,370 | +3.0% |
| Intangible fixed assets | 21 | €3,597 | €1,179 | -€2,418 | -67.2% |
| Tangible fixed assets | 22/27 | €142,025 | €148,813 | +€6,788 | +4.8% |
| Land and buildings | 22 | €98,949 | €87,871 | -€11,078 | -11.2% |
| Plant, machinery and equipment | 23 | €38,581 | €26,185 | -€12,396 | -32.1% |
| Furniture and vehicles | 24 | €4,495 | €1,242 | -€3,253 | -72.4% |
| Leasing and similar rights | 25 | - | €33,514 | +€33,514 | |
| Current assets | 29/58 | €225,008 | €354,155 | +€129,147 | +57.4% |
| Stocks and contracts in progress | 3 | €80,943 | €50,947 | -€29,996 | -37.1% |
| Stocks | 30/36 | €80,943 | €50,947 | -€29,996 | -37.1% |
| Amounts receivable within one year | 40/41 | €19,467 | €76,184 | +€56,717 | +291.3% |
| Trade receivables | 40 | €19,467 | €76,184 | +€56,717 | +291.3% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €124,489 | €127,024 | +€2,536 | +2.0% |
| Deferred charges and accrued income | 490/1 | €109 | - | -€109 | |
| Total equity and liabilities | 10/49 | €370,631 | €504,148 | +€133,517 | +36.0% |
| Equity | 10/15 | €75,166 | €63,103 | -€12,063 | -16.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,166 | €60,103 | -€12,063 | -16.7% |
| Amounts payable | 17/49 | €295,464 | €441,044 | +€145,580 | +49.3% |
| Amounts payable after more than one year | 17 | €146,564 | €138,774 | -€7,789 | -5.3% |
| Financial debts | 170/4 | €146,564 | €138,774 | -€7,789 | -5.3% |
| Amounts payable within one year | 42/48 | €145,901 | €302,270 | +€156,369 | +107.2% |
| Current portion of amounts payable after more than one year | 42 | €32,024 | €41,454 | +€9,430 | +29.4% |
| Trade debts | 44 | €71,910 | €65,376 | -€6,534 | -9.1% |
| Suppliers | 440/4 | €71,910 | €65,376 | -€6,534 | -9.1% |
| Taxes, remuneration and social security | 45 | €41,369 | €104,641 | +€63,272 | +152.9% |
| Taxes | 450/3 | €31,046 | €82,567 | +€51,521 | +166.0% |
| Remuneration and social security | 454/9 | €10,323 | €22,073 | +€11,750 | +113.8% |
| Other amounts payable | 47/48 | €598 | €90,799 | +€90,202 | +15094.7% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €75,794 | €105,628 | +€29,834 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,092 | €31,994 | +€5,902 | +22.6% |
| Other operating charges | 640/8 | €3,889 | €1,865 | -€2,024 | -52.0% |
| Gross operating margin | 9900 | €244,089 | €279,040 | +€34,950 | +14.3% |
| Operating profit (loss) | 9901 | €138,314 | €139,552 | +€1,239 | +0.9% |
| Financial income | 75/76B | €577 | €240 | -€337 | -58.4% |
| Recurring financial income | 75 | €577 | €240 | -€337 | -58.4% |
| Financial charges | 65/66B | €3,900 | €5,773 | +€1,873 | +48.0% |
| Recurring financial charges | 65 | €3,900 | €5,773 | +€1,873 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €134,990 | €134,019 | -€971 | -0.7% |
| Income taxes | 67/77 | €9,721 | €33,082 | +€23,361 | +240.3% |
| Profit (loss) for the period | 9904 | €125,269 | €100,937 | -€24,332 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,269 | €100,937 | -€24,332 | -19.4% |
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 8 October 2026 via checked.be.