Optibelz: 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.
Optibelz
Largest movements
- Stocks and contracts +€10,454
up €10,454 (+30.7%), from €34,105 to €44,559
- Receivables within one year +€2,712
up €2,712 (+15.0%), from €18,055 to €20,766
of which Trade receivables: +€2,707
- Tangible fixed assets -€2,485
down €2,485 (-9.2%), from €26,910 to €24,425
of which Plant, machinery and equipment: -€2,485
- Financial fixed assets +€2,369
up €2,369 (+1194.6%), from €198 to €2,567
- Cash -€1,266
down €1,266 (-14.9%), from €8,521 to €7,255
mainly Other debts (-€94,632) and Stocks and contracts (-€10,454)
- Debts after one year +€100,000
new in 2024: €100,000
- Other debts -€94,632
down €94,632 (-71.1%), from €133,129 to €38,497
- Tax, wage and social debts +€4,300
up €4,300 (+174.4%), from €2,466 to €6,766
- Profit (loss) carried forward +€2,683
up €2,683 (+2.7%), from -€99,533 to -€96,850
- Contributions +€1,859
up €1,859 (+10.0%), from €18,592 to €20,451
- Gross operating margin +€12,072
up €12,072 (+210.1%), from €5,746 to €17,818
- Other operating charges +€5,094
up €5,094 (+263.7%), from €1,932 to €7,027
- Taxes +€4,553
new in 2024: €4,553
- Financial charges +€182
up €182 (+19.9%), from €911 to €1,093
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 | €87,788 | €99,572 | +€11,784 | +13.4% |
| Fixed assets | 21/28 | €27,108 | €26,992 | -€116 | -0.4% |
| Tangible fixed assets | 22/27 | €26,910 | €24,425 | -€2,485 | -9.2% |
| Land and buildings | 22 | €24,170 | €24,170 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,740 | €255 | -€2,485 | -90.7% |
| Financial fixed assets | 28 | €198 | €2,567 | +€2,369 | +1194.6% |
| Current assets | 29/58 | €60,680 | €72,580 | +€11,900 | +19.6% |
| Stocks and contracts in progress | 3 | €34,105 | €44,559 | +€10,454 | +30.7% |
| Stocks | 30/36 | €34,105 | €44,559 | +€10,454 | +30.7% |
| Amounts receivable within one year | 40/41 | €18,055 | €20,766 | +€2,712 | +15.0% |
| Trade receivables | 40 | €18,030 | €20,736 | +€2,707 | +15.0% |
| Other amounts receivable | 41 | €25 | €30 | +€5 | +20.6% |
| Cash at bank and in hand | 54/58 | €8,521 | €7,255 | -€1,266 | -14.9% |
| Total equity and liabilities | 10/49 | €87,788 | €99,572 | +€11,784 | +13.4% |
| Equity | 10/15 | -€65,878 | -€63,195 | +€2,683 | +4.1% |
| Contributions | 10/11 | €18,592 | €20,451 | +€1,859 | +10.0% |
| Reserves | 13 | €15,063 | €13,204 | -€1,859 | -12.3% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €13,204 | €13,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,533 | -€96,850 | +€2,683 | +2.7% |
| Amounts payable | 17/49 | €153,666 | €162,767 | +€9,101 | +5.9% |
| Amounts payable after more than one year | 17 | - | €100,000 | +€100,000 | |
| Financial debts | 170/4 | - | €100,000 | +€100,000 | |
| Amounts payable within one year | 42/48 | €153,666 | €62,767 | -€90,899 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €1,002 | €1,600 | +€598 | +59.7% |
| Trade debts | 44 | €17,068 | €15,903 | -€1,165 | -6.8% |
| Suppliers | 440/4 | €17,068 | €15,903 | -€1,165 | -6.8% |
| Taxes, remuneration and social security | 45 | €2,466 | €6,766 | +€4,300 | +174.4% |
| Taxes | 450/3 | €2,466 | €6,766 | +€4,300 | +174.4% |
| Other amounts payable | 47/48 | €133,129 | €38,497 | -€94,632 | -71.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €2,485 | = | 0.0% |
| Other operating charges | 640/8 | €1,932 | €7,027 | +€5,094 | +263.7% |
| Gross operating margin | 9900 | €5,746 | €17,818 | +€12,072 | +210.1% |
| Operating profit (loss) | 9901 | €1,329 | €8,307 | +€6,977 | +524.9% |
| Financial income | 75/76B | €7 | €22 | +€15 | +233.0% |
| Recurring financial income | 75 | €7 | €22 | +€15 | +233.0% |
| Financial charges | 65/66B | €911 | €1,093 | +€182 | +19.9% |
| Recurring financial charges | 65 | €911 | €1,093 | +€182 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €425 | €7,236 | +€6,811 | +1603.4% |
| Income taxes | 67/77 | - | €4,553 | +€4,553 | |
| Profit (loss) for the period | 9904 | €425 | €2,683 | +€2,258 | +531.6% |
| Profit (loss) for the period to be appropriated | 9905 | €425 | €2,683 | +€2,258 | +531.6% |
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 12 October 2026 via checked.be.