OPTIC CROMBAG: 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 CROMBAG
Largest movements
- Tangible fixed assets -€34,202
down €34,202 (-39.5%), from €86,604 to €52,401
of which Plant, machinery and equipment: -€28,057
- Stocks and contracts +€25,061
up €25,061 (+9.8%), from €254,833 to €279,894
- Cash -€16,865
down €16,865 (-86.1%), from €19,578 to €2,713
mainly Stocks and contracts (-€25,061) and Debts after one year (-€23,452)
- Receivables within one year +€12,755
up €12,755 (+104.3%), from €12,224 to €24,980
of which Trade receivables: +€13,058
- Receivables after one year +€10,062
up €10,062 (+143.2%), from €7,026 to €17,089
- Debts after one year -€23,452
down €23,452 (-13.0%), from €180,618 to €157,166
- Profit (loss) carried forward +€13,082
up €13,082 (+10.5%), from €125,133 to €138,215
- Trade debts +€5,815
up €5,815 (+12.4%), from €47,082 to €52,898
- Current portion of long-term debt -€4,709
down €4,709 (-14.3%), from €33,015 to €28,307
- Gross operating margin -€13,587
down €13,587 (-6.8%), from €198,912 to €185,325
- Staff costs -€12,529
down €12,529 (-9.4%), from €133,322 to €120,792
- Financial income -€3,553
down €3,553 (-78.2%), from €4,544 to €991
- Depreciation -€3,477
down €3,477 (-7.4%), from €46,965 to €43,488
- Financial charges +€2,542
up €2,542 (+42.4%), from €5,991 to €8,532
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 | €426,103 | €419,386 | -€6,717 | -1.6% |
| Fixed assets | 21/28 | €131,518 | €88,030 | -€43,488 | -33.1% |
| Intangible fixed assets | 21 | €37,143 | €27,857 | -€9,286 | -25.0% |
| Tangible fixed assets | 22/27 | €86,604 | €52,401 | -€34,202 | -39.5% |
| Plant, machinery and equipment | 23 | €70,232 | €42,175 | -€28,057 | -39.9% |
| Furniture and vehicles | 24 | €16,371 | €10,226 | -€6,145 | -37.5% |
| Financial fixed assets | 28 | €7,772 | €7,772 | = | 0.0% |
| Current assets | 29/58 | €294,584 | €331,356 | +€36,771 | +12.5% |
| Amounts receivable after more than one year | 29 | €7,026 | €17,089 | +€10,062 | +143.2% |
| Other amounts receivable | 291 | €7,026 | €17,089 | +€10,062 | +143.2% |
| Stocks and contracts in progress | 3 | €254,833 | €279,894 | +€25,061 | +9.8% |
| Stocks | 30/36 | €254,833 | €279,894 | +€25,061 | +9.8% |
| Amounts receivable within one year | 40/41 | €12,224 | €24,980 | +€12,755 | +104.3% |
| Trade receivables | 40 | €10,260 | €23,318 | +€13,058 | +127.3% |
| Other amounts receivable | 41 | €1,964 | €1,662 | -€303 | -15.4% |
| Cash at bank and in hand | 54/58 | €19,578 | €2,713 | -€16,865 | -86.1% |
| Deferred charges and accrued income | 490/1 | €923 | €6,681 | +€5,758 | +623.7% |
| Total equity and liabilities | 10/49 | €426,103 | €419,386 | -€6,717 | -1.6% |
| Equity | 10/15 | €145,585 | €158,666 | +€13,082 | +9.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,133 | €138,215 | +€13,082 | +10.5% |
| Amounts payable | 17/49 | €280,518 | €260,720 | -€19,798 | -7.1% |
| Amounts payable after more than one year | 17 | €180,618 | €157,166 | -€23,452 | -13.0% |
| Financial debts | 170/4 | €180,618 | €157,166 | -€23,452 | -13.0% |
| Amounts payable within one year | 42/48 | €99,172 | €102,516 | +€3,344 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €33,015 | €28,307 | -€4,709 | -14.3% |
| Trade debts | 44 | €47,082 | €52,898 | +€5,815 | +12.4% |
| Suppliers | 440/4 | €47,082 | €52,898 | +€5,815 | +12.4% |
| Taxes, remuneration and social security | 45 | €19,074 | €18,186 | -€889 | -4.7% |
| Taxes | 450/3 | €19,074 | €18,186 | -€889 | -4.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €3,126 | +€3,126 | |
| Accrued charges and deferred income | 492/3 | €727 | €1,038 | +€310 | +42.7% |
| Remuneration, social security and pensions | 62 | €133,322 | €120,792 | -€12,529 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,965 | €43,488 | -€3,477 | -7.4% |
| Other operating charges | 640/8 | €675 | €421 | -€254 | -37.6% |
| Gross operating margin | 9900 | €198,912 | €185,325 | -€13,587 | -6.8% |
| Operating profit (loss) | 9901 | €17,950 | €20,623 | +€2,673 | +14.9% |
| Financial income | 75/76B | €4,544 | €991 | -€3,553 | -78.2% |
| Recurring financial income | 75 | €4,544 | €991 | -€3,553 | -78.2% |
| Financial charges | 65/66B | €5,991 | €8,532 | +€2,542 | +42.4% |
| Recurring financial charges | 65 | €5,991 | €8,532 | +€2,542 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €16,503 | €13,082 | -€3,421 | -20.7% |
| Profit (loss) for the period | 9904 | €16,503 | €13,082 | -€3,421 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,503 | €13,082 | -€3,421 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.