OPTIEK VERSTRINGE A.: 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.
OPTIEK VERSTRINGE A.
Largest movements
- Current investments +€100,000
new in 2024: €100,000
- Cash -€73,608
down €73,608 (-57.8%), from €127,440 to €53,832
mainly Current investments (-€100,000) and Trade debts (-€21,977)
- Receivables within one year -€31,280
down €31,280 (-59.1%), from €52,935 to €21,655
of which Trade receivables: -€32,686
- Deferred charges and accrued income +€10,880
new in 2024: €10,880
- Stocks and contracts -€2,792
down €2,792 (-4.9%), from €57,177 to €54,385
- Reserves +€27,748
up €27,748 (+14.6%), from €190,313 to €218,061
of which Distributable reserves: +€27,748
- Trade debts -€21,977
down €21,977 (-88.7%), from €24,767 to €2,790
- Tax, wage and social debts -€4,400
down €4,400 (-54.3%), from €8,101 to €3,700
of which Taxes: -€5,742
- Gross operating margin -€27,694
down €27,694 (-33.2%), from €83,451 to €55,757
- Taxes -€8,247
down €8,247 (-38.7%), from €21,293 to €13,046
- Staff costs +€5,143
new in 2024: €5,143
- Write-downs -€3,385
down €3,385 (-29.8%), from €11,345 to €7,960
- Financial charges -€2,267
down €2,267 (-82.8%), from €2,737 to €470
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 | €245,445 | €246,409 | +€964 | +0.4% |
| Fixed assets | 21/28 | €7,894 | €5,657 | -€2,236 | -28.3% |
| Tangible fixed assets | 22/27 | €7,894 | €5,657 | -€2,236 | -28.3% |
| Plant, machinery and equipment | 23 | €3,679 | €2,596 | -€1,083 | -29.4% |
| Furniture and vehicles | 24 | €79 | €0 | -€79 | -100% |
| Other tangible fixed assets | 26 | €4,135 | €3,061 | -€1,074 | -26.0% |
| Current assets | 29/58 | €237,551 | €240,751 | +€3,200 | +1.3% |
| Stocks and contracts in progress | 3 | €57,177 | €54,385 | -€2,792 | -4.9% |
| Stocks | 30/36 | €57,177 | €54,385 | -€2,792 | -4.9% |
| Amounts receivable within one year | 40/41 | €52,935 | €21,655 | -€31,280 | -59.1% |
| Trade receivables | 40 | €50,856 | €18,171 | -€32,686 | -64.3% |
| Other amounts receivable | 41 | €2,079 | €3,484 | +€1,405 | +67.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €127,440 | €53,832 | -€73,608 | -57.8% |
| Deferred charges and accrued income | 490/1 | - | €10,880 | +€10,880 | |
| Total equity and liabilities | 10/49 | €245,445 | €246,409 | +€964 | +0.4% |
| Equity | 10/15 | €208,913 | €236,661 | +€27,748 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,313 | €218,061 | +€27,748 | +14.6% |
| Non-distributable reserves | 130/1 | €11,391 | €11,391 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,391 | €11,391 | = | 0.0% |
| Distributable reserves | 133 | €178,922 | €206,670 | +€27,748 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €36,532 | €9,748 | -€26,784 | -73.3% |
| Amounts payable within one year | 42/48 | €34,840 | €9,748 | -€25,092 | -72.0% |
| Trade debts | 44 | €24,767 | €2,790 | -€21,977 | -88.7% |
| Suppliers | 440/4 | €24,767 | €2,790 | -€21,977 | -88.7% |
| Taxes, remuneration and social security | 45 | €8,101 | €3,700 | -€4,400 | -54.3% |
| Taxes | 450/3 | €8,101 | €2,359 | -€5,742 | -70.9% |
| Remuneration and social security | 454/9 | - | €1,341 | +€1,341 | |
| Other amounts payable | 47/48 | €1,972 | €3,258 | +€1,286 | +65.2% |
| Accrued charges and deferred income | 492/3 | €1,692 | €0 | -€1,692 | -100% |
| Non-recurring operating income | 76A | €30,001 | €0 | -€30,001 | -100% |
| Remuneration, social security and pensions | 62 | - | €5,143 | +€5,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,421 | €2,236 | -€1,185 | -34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,345 | €7,960 | -€3,385 | -29.8% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €83,451 | €55,757 | -€27,694 | -33.2% |
| Operating profit (loss) | 9901 | €68,169 | €39,889 | -€28,280 | -41.5% |
| Financial income | 75/76B | €688 | €1,375 | +€686 | +99.7% |
| Recurring financial income | 75 | €688 | €1,375 | +€686 | +99.7% |
| Financial charges | 65/66B | €2,737 | €470 | -€2,267 | -82.8% |
| Recurring financial charges | 65 | €2,737 | €470 | -€2,267 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | €66,121 | €40,794 | -€25,327 | -38.3% |
| Income taxes | 67/77 | €21,293 | €13,046 | -€8,247 | -38.7% |
| Profit (loss) for the period | 9904 | €44,828 | €27,748 | -€17,080 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,828 | €27,748 | -€17,080 | -38.1% |
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 23 October 2026 via checked.be.