OPTICAL VISION: 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.
OPTICAL VISION
Largest movements
- Receivables within one year -€20,814
down €20,814 (-21.6%), from €96,573 to €75,759
of which Other amounts receivable: -€27,289
- Profit (loss) carried forward -€22,388
down €22,388 (-11.3%), from €198,199 to €175,811
- Tax, wage and social debts -€10,937
down €10,937 (-57.1%), from €19,148 to €8,211
of which Taxes: -€17,495
- Trade debts +€5,267
up €5,267 (+7.0%), from €75,319 to €80,586
- Gross operating margin -€13,809
down €13,809 (-25.8%), from €53,470 to €39,661
- Depreciation -€4,236
down €4,236 (-50.1%), from €8,450 to €4,214
- Taxes +€3,983
new in 2024: €3,983
- Staff costs +€925
up €925 (+1.7%), from €55,096 to €56,021
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.
Derived cash bridge
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 | €485,839 | €457,396 | -€28,443 | -5.9% |
| Fixed assets | 21/28 | €384,803 | €380,589 | -€4,214 | -1.1% |
| Tangible fixed assets | 22/27 | €22,759 | €18,545 | -€4,214 | -18.5% |
| Plant, machinery and equipment | 23 | €22,759 | €18,545 | -€4,214 | -18.5% |
| Financial fixed assets | 28 | €362,044 | €362,044 | = | 0.0% |
| Current assets | 29/58 | €101,036 | €76,807 | -€24,229 | -24.0% |
| Amounts receivable within one year | 40/41 | €96,573 | €75,759 | -€20,814 | -21.6% |
| Trade receivables | 40 | €61,249 | €67,724 | +€6,475 | +10.6% |
| Other amounts receivable | 41 | €35,324 | €8,035 | -€27,289 | -77.3% |
| Cash at bank and in hand | 54/58 | €4,463 | €1,048 | -€3,415 | -76.5% |
| Total equity and liabilities | 10/49 | €485,839 | €457,396 | -€28,443 | -5.9% |
| Equity | 10/15 | €355,340 | €332,952 | -€22,388 | -6.3% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €33,141 | €33,141 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,741 | €20,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,199 | €175,811 | -€22,388 | -11.3% |
| Amounts payable | 17/49 | €130,499 | €124,444 | -€6,055 | -4.6% |
| Amounts payable within one year | 42/48 | €130,499 | €124,444 | -€6,055 | -4.6% |
| Trade debts | 44 | €75,319 | €80,586 | +€5,267 | +7.0% |
| Suppliers | 440/4 | €75,319 | €80,586 | +€5,267 | +7.0% |
| Advances received on contracts in progress | 46 | €3,932 | €3,932 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €19,148 | €8,211 | -€10,937 | -57.1% |
| Taxes | 450/3 | €19,148 | €1,653 | -€17,495 | -91.4% |
| Remuneration and social security | 454/9 | - | €6,558 | +€6,558 | |
| Other amounts payable | 47/48 | €32,100 | €31,715 | -€385 | -1.2% |
| Remuneration, social security and pensions | 62 | €55,096 | €56,021 | +€925 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,450 | €4,214 | -€4,236 | -50.1% |
| Other operating charges | 640/8 | €132 | €134 | +€2 | +1.5% |
| Gross operating margin | 9900 | €53,470 | €39,661 | -€13,809 | -25.8% |
| Operating profit (loss) | 9901 | -€10,208 | -€20,708 | -€10,500 | -103% |
| Financial income | 75/76B | €3,156 | €2,726 | -€430 | -13.6% |
| Recurring financial income | 75 | €3,156 | €2,726 | -€430 | -13.6% |
| Financial charges | 65/66B | €329 | €422 | +€93 | +28.3% |
| Recurring financial charges | 65 | €329 | €422 | +€93 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,381 | -€18,404 | -€11,023 | -149% |
| Income taxes | 67/77 | - | €3,983 | +€3,983 | |
| Profit (loss) for the period | 9904 | -€7,381 | -€22,387 | -€15,006 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,381 | -€22,387 | -€15,006 | -203% |
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 24 October 2026 via checked.be.