OPTIC 2010: 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.
OPTIC 2010
Largest movements
- Cash +€33,769
up €33,769 (+22.6%), from €149,475 to €183,244
mainly Net result for the year (+€41,436) and Tax, wage and social debts (+€6,372)
- Stocks and contracts +€9,922
up €9,922 (+12.1%), from €81,852 to €91,774
- Reserves +€41,436
up €41,436 (+25.2%), from €164,213 to €205,650
- Tax, wage and social debts +€6,372
up €6,372 (+100.6%), from €6,337 to €12,708
of which Taxes: +€6,238
- Gross operating margin +€48,411
up €48,411 (+214.2%), from €22,602 to €71,013
- Taxes +€17,928
up €17,928 (+378.9%), from €4,732 to €22,660
- Depreciation -€4,721
down €4,721 (-82.1%), from €5,748 to €1,027
- Financial charges +€2,366
up €2,366 (+106.5%), from €2,221 to €4,587
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 | €243,272 | €289,498 | +€46,226 | +19.0% |
| Fixed assets | 21/28 | €1,655 | €3,256 | +€1,600 | +96.7% |
| Tangible fixed assets | 22/27 | €1,655 | €3,256 | +€1,600 | +96.7% |
| Plant, machinery and equipment | 23 | - | €980 | +€980 | |
| Furniture and vehicles | 24 | €1,655 | €1,226 | -€430 | -26.0% |
| Other tangible fixed assets | 26 | - | €1,050 | +€1,050 | |
| Current assets | 29/58 | €241,617 | €286,243 | +€44,626 | +18.5% |
| Stocks and contracts in progress | 3 | €81,852 | €91,774 | +€9,922 | +12.1% |
| Stocks | 30/36 | €81,852 | €91,774 | +€9,922 | +12.1% |
| Amounts receivable within one year | 40/41 | €4,544 | €4,927 | +€384 | +8.4% |
| Trade receivables | 40 | €2,027 | €3,315 | +€1,288 | +63.5% |
| Other amounts receivable | 41 | €2,517 | €1,613 | -€904 | -35.9% |
| Cash at bank and in hand | 54/58 | €149,475 | €183,244 | +€33,769 | +22.6% |
| Deferred charges and accrued income | 490/1 | €5,746 | €6,298 | +€552 | +9.6% |
| Total equity and liabilities | 10/49 | €243,272 | €289,498 | +€46,226 | +19.0% |
| Equity | 10/15 | €182,963 | €224,400 | +€41,436 | +22.6% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €164,213 | €205,650 | +€41,436 | +25.2% |
| Distributable reserves | 133 | €164,213 | €205,650 | +€41,436 | +25.2% |
| Amounts payable | 17/49 | €60,309 | €65,099 | +€4,790 | +7.9% |
| Amounts payable after more than one year | 17 | €35,494 | €32,792 | -€2,702 | -7.6% |
| Financial debts | 170/4 | €35,494 | €32,792 | -€2,702 | -7.6% |
| Amounts payable within one year | 42/48 | €24,424 | €32,307 | +€7,883 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €2,828 | €2,873 | +€46 | +1.6% |
| Trade debts | 44 | €15,259 | €16,725 | +€1,466 | +9.6% |
| Suppliers | 440/4 | €15,259 | €16,725 | +€1,466 | +9.6% |
| Taxes, remuneration and social security | 45 | €6,337 | €12,708 | +€6,372 | +100.6% |
| Taxes | 450/3 | €6,337 | €12,574 | +€6,238 | +98.4% |
| Remuneration and social security | 454/9 | - | €134 | +€134 | |
| Accrued charges and deferred income | 492/3 | €391 | - | -€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,748 | €1,027 | -€4,721 | -82.1% |
| Other operating charges | 640/8 | €3,111 | €3,237 | +€127 | +4.1% |
| Gross operating margin | 9900 | €22,602 | €71,013 | +€48,411 | +214.2% |
| Operating profit (loss) | 9901 | €13,743 | €66,748 | +€53,005 | +385.7% |
| Financial income | 75/76B | €2,022 | €1,936 | -€87 | -4.3% |
| Recurring financial income | 75 | €2,022 | €1,936 | -€87 | -4.3% |
| Financial charges | 65/66B | €2,221 | €4,587 | +€2,366 | +106.5% |
| Recurring financial charges | 65 | €2,221 | €4,587 | +€2,366 | +106.5% |
| Profit (loss) for the period before taxes | 9903 | €13,544 | €64,097 | +€50,553 | +373.2% |
| Income taxes | 67/77 | €4,732 | €22,660 | +€17,928 | +378.9% |
| Profit (loss) for the period | 9904 | €8,812 | €41,436 | +€32,625 | +370.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,812 | €41,436 | +€32,625 | +370.2% |
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 30 September 2026 via checked.be.