OPTIFIBER: 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.
OPTIFIBER
Largest movements
- Cash +€6,336
up €6,336 (+984.5%), from €644 to €6,980
mainly Receivables within one year (+€5,688) and Tax, wage and social debts (+€3,207)
- Receivables within one year -€5,688
down €5,688 (-27.6%), from €20,606 to €14,918
of which Trade receivables: -€8,577
- Financial fixed assets +€1,071
new in 2024: €1,071
- Tax, wage and social debts +€3,207
up €3,207 (+57.5%), from €5,579 to €8,786
of which Taxes: +€3,194
- Trade debts -€1,633
down €1,633 (-57.9%), from €2,819 to €1,185
- Purchases and services +€116,551
new in 2024: €116,551
- Gross operating margin -€14,525
down €14,525 (-67.4%), from €21,547 to €7,023
- Taxes -€1,908
down €1,908 (-47.6%), from €4,006 to €2,098
- Depreciation -€1,034
no longer reported in 2024 (was €1,034)
- Other operating charges -€885
down €885 (-55.6%), from €1,591 to €706
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 | €21,250 | €22,969 | +€1,720 | +8.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €1,071 | +€1,071 | |
| Financial fixed assets | 28 | - | €1,071 | +€1,071 | |
| Current assets | 29/58 | €21,250 | €21,898 | +€649 | +3.1% |
| Amounts receivable within one year | 40/41 | €20,606 | €14,918 | -€5,688 | -27.6% |
| Trade receivables | 40 | €13,538 | €4,961 | -€8,577 | -63.4% |
| Other amounts receivable | 41 | €7,068 | €9,957 | +€2,889 | +40.9% |
| Cash at bank and in hand | 54/58 | €644 | €6,980 | +€6,336 | +984.5% |
| Total equity and liabilities | 10/49 | €21,250 | €22,969 | +€1,720 | +8.1% |
| Equity | 10/15 | €12,852 | €12,998 | +€146 | +1.1% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,752 | €10,898 | +€146 | +1.4% |
| Amounts payable | 17/49 | €8,398 | €9,972 | +€1,574 | +18.7% |
| Amounts payable within one year | 42/48 | €8,398 | €9,972 | +€1,574 | +18.7% |
| Trade debts | 44 | €2,819 | €1,185 | -€1,633 | -57.9% |
| Suppliers | 440/4 | €2,819 | €1,185 | -€1,633 | -57.9% |
| Taxes, remuneration and social security | 45 | €5,579 | €8,786 | +€3,207 | +57.5% |
| Taxes | 450/3 | €5,579 | €8,773 | +€3,194 | +57.2% |
| Remuneration and social security | 454/9 | - | €14 | +€14 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €116,551 | +€116,551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | - | -€1,034 | |
| Other operating charges | 640/8 | €1,591 | €706 | -€885 | -55.6% |
| Gross operating margin | 9900 | €21,547 | €7,023 | -€14,525 | -67.4% |
| Operating profit (loss) | 9901 | €18,923 | €6,317 | -€12,606 | -66.6% |
| Financial charges | 65/66B | €4,165 | €4,073 | -€92 | -2.2% |
| Recurring financial charges | 65 | €4,165 | €4,073 | -€92 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €14,758 | €2,244 | -€12,514 | -84.8% |
| Income taxes | 67/77 | €4,006 | €2,098 | -€1,908 | -47.6% |
| Profit (loss) for the period | 9904 | €10,752 | €146 | -€10,606 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,752 | €146 | -€10,606 | -98.6% |
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 9 October 2026 via checked.be.