OPTICIEN DEGROOTE: 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.
OPTICIEN DEGROOTE
Largest movements
- Cash -€24,064
down €24,064 (-26.0%), from €92,686 to €68,622
mainly Net result for the year (-€25,705) and Investment in fixed assets (net) (-€8,609)
- Tangible fixed assets -€9,721
down €9,721 (-11.5%), from €84,328 to €74,607
of which Plant, machinery and equipment: -€13,921
- Profit (loss) carried forward -€25,705
down €25,705 (-59.2%), from €43,431 to €17,726
- Trade debts -€7,724
down €7,724 (-17.7%), from €43,662 to €35,938
- Gross operating margin -€42,444
down €42,444 (-46.7%), from €90,842 to €48,398
- Taxes -€5,972
down €5,972 (-97.9%), from €6,100 to €128
- Depreciation +€5,908
up €5,908 (+43.4%), from €13,610 to €19,518
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 | €462,635 | €425,162 | -€37,473 | -8.1% |
| Fixed assets | 21/28 | €88,607 | €77,698 | -€10,909 | -12.3% |
| Intangible fixed assets | 21 | €4,229 | €3,041 | -€1,188 | -28.1% |
| Tangible fixed assets | 22/27 | €84,328 | €74,607 | -€9,721 | -11.5% |
| Land and buildings | 22 | €32,616 | €37,675 | +€5,059 | +15.5% |
| Plant, machinery and equipment | 23 | €48,972 | €35,051 | -€13,921 | -28.4% |
| Furniture and vehicles | 24 | €2,740 | €1,881 | -€859 | -31.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €374,028 | €347,464 | -€26,564 | -7.1% |
| Stocks and contracts in progress | 3 | €65,656 | €65,218 | -€438 | -0.7% |
| Stocks | 30/36 | €65,656 | €65,218 | -€438 | -0.7% |
| Amounts receivable within one year | 40/41 | €31,394 | €29,189 | -€2,205 | -7.0% |
| Trade receivables | 40 | €3,506 | €2,030 | -€1,476 | -42.1% |
| Other amounts receivable | 41 | €27,888 | €27,159 | -€729 | -2.6% |
| Current investments | 50/53 | €184,292 | €184,435 | +€143 | +0.1% |
| Cash at bank and in hand | 54/58 | €92,686 | €68,622 | -€24,064 | -26.0% |
| Total equity and liabilities | 10/49 | €462,635 | €425,162 | -€37,473 | -8.1% |
| Equity | 10/15 | €401,831 | €376,126 | -€25,705 | -6.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €234,400 | €234,400 | = | 0.0% |
| Distributable reserves | 133 | €234,400 | €234,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,431 | €17,726 | -€25,705 | -59.2% |
| Amounts payable | 17/49 | €60,804 | €49,036 | -€11,768 | -19.4% |
| Amounts payable within one year | 42/48 | €60,804 | €49,036 | -€11,768 | -19.4% |
| Trade debts | 44 | €43,662 | €35,938 | -€7,724 | -17.7% |
| Suppliers | 440/4 | €43,662 | €35,938 | -€7,724 | -17.7% |
| Taxes, remuneration and social security | 45 | €15,211 | €12,716 | -€2,495 | -16.4% |
| Taxes | 450/3 | €2,231 | - | -€2,231 | |
| Remuneration and social security | 454/9 | €12,980 | €12,716 | -€264 | -2.0% |
| Other amounts payable | 47/48 | €1,931 | €382 | -€1,549 | -80.2% |
| Remuneration, social security and pensions | 62 | €49,856 | €50,557 | +€701 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,610 | €19,518 | +€5,908 | +43.4% |
| Other operating charges | 640/8 | €3,589 | €4,148 | +€559 | +15.6% |
| Gross operating margin | 9900 | €90,842 | €48,398 | -€42,444 | -46.7% |
| Operating profit (loss) | 9901 | €23,787 | -€25,825 | -€49,612 | |
| Financial income | 75/76B | €954 | €1,368 | +€414 | +43.4% |
| Recurring financial income | 75 | €954 | €1,368 | +€414 | +43.4% |
| Financial charges | 65/66B | €1,012 | €1,120 | +€108 | +10.7% |
| Recurring financial charges | 65 | €1,012 | €1,120 | +€108 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €23,729 | -€25,577 | -€49,306 | |
| Income taxes | 67/77 | €6,100 | €128 | -€5,972 | -97.9% |
| Profit (loss) for the period | 9904 | €17,629 | -€25,705 | -€43,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,629 | -€25,705 | -€43,334 |
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 30 October 2026 via checked.be.