NS OPTO: 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.
NS OPTO
Largest movements
- Deferred charges and accrued income +€4,276
new in 2024: €4,276
- Cash -€3,970
down €3,970 (-28.0%), from €14,195 to €10,226
- Tangible fixed assets -€1,730
down €1,730 (-74.7%), from €2,314 to €585
- Receivables within one year -€947
down €947 (-33.3%), from €2,843 to €1,896
of which Trade receivables: -€928
- Other debts -€5,583
no longer reported in 2024 (was €5,583)
- Profit (loss) carried forward +€4,501
up €4,501 (+131%), from €3,439 to €7,940
- Tax, wage and social debts -€3,425
down €3,425 (-50.0%), from €6,851 to €3,426
of which Remuneration and social security: -€3,475
- Trade debts +€2,136
up €2,136 (+218%), from €979 to €3,116
- Turnover -€37,823
down €37,823 (-70.4%), from €53,755 to €15,933
- Purchases and services -€29,616
down €29,616 (-63.8%), from €46,450 to €16,834
- Gross operating margin -€8,273
down €8,273, from €8,005 to -€268
- Staff costs -€3,864
no longer reported in 2024 (was €3,864)
- Taxes +€1,357
up €1,357 (+399%), from €340 to €1,697
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,353 | €16,982 | -€2,371 | -12.2% |
| Fixed assets | 21/28 | €2,314 | €585 | -€1,730 | -74.7% |
| Tangible fixed assets | 22/27 | €2,314 | €585 | -€1,730 | -74.7% |
| Plant, machinery and equipment | 23 | €2,314 | €585 | -€1,730 | -74.7% |
| Current assets | 29/58 | €17,039 | €16,398 | -€641 | -3.8% |
| Amounts receivable within one year | 40/41 | €2,843 | €1,896 | -€947 | -33.3% |
| Trade receivables | 40 | €2,824 | €1,896 | -€928 | -32.8% |
| Other amounts receivable | 41 | €19 | - | -€19 | |
| Cash at bank and in hand | 54/58 | €14,195 | €10,226 | -€3,970 | -28.0% |
| Deferred charges and accrued income | 490/1 | - | €4,276 | +€4,276 | |
| Total equity and liabilities | 10/49 | €19,353 | €16,982 | -€2,371 | -12.2% |
| Equity | 10/15 | €5,939 | €10,440 | +€4,501 | +75.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,439 | €7,940 | +€4,501 | +131% |
| Amounts payable | 17/49 | €13,413 | €6,542 | -€6,872 | -51.2% |
| Amounts payable within one year | 42/48 | €13,413 | €6,542 | -€6,872 | -51.2% |
| Trade debts | 44 | €979 | €3,116 | +€2,136 | +218% |
| Suppliers | 440/4 | €979 | €3,116 | +€2,136 | +218% |
| Taxes, remuneration and social security | 45 | €6,851 | €3,426 | -€3,425 | -50.0% |
| Taxes | 450/3 | €3,376 | €3,426 | +€50 | +1.5% |
| Remuneration and social security | 454/9 | €3,475 | - | -€3,475 | |
| Other amounts payable | 47/48 | €5,583 | - | -€5,583 | |
| Turnover | 70 | €53,755 | €15,933 | -€37,823 | -70.4% |
| Non-recurring operating income | 76A | €700 | €633 | -€67 | -9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,450 | €16,834 | -€29,616 | -63.8% |
| Remuneration, social security and pensions | 62 | €3,864 | - | -€3,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €758 | +€208 | +37.9% |
| Other operating charges | 640/8 | €991 | €20 | -€972 | -98.0% |
| Gross operating margin | 9900 | €8,005 | -€268 | -€8,273 | |
| Operating profit (loss) | 9901 | €2,601 | -€1,045 | -€3,646 | |
| Financial charges | 65/66B | €95 | €88 | -€7 | -7.4% |
| Recurring financial charges | 65 | €95 | €88 | -€7 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €2,506 | -€1,133 | -€3,639 | |
| Income taxes | 67/77 | €340 | €1,697 | +€1,357 | +399% |
| Profit (loss) for the period | 9904 | €2,166 | -€2,829 | -€4,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,166 | -€2,829 | -€4,996 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.