OPTIFIN: 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.
OPTIFIN
Largest movements
- Receivables within one year +€93,693
up €93,693 (+10.8%), from €865,413 to €959,106
- Tangible fixed assets -€79,458
down €79,458 (-2.0%), from €4.0m to €3.9m
of which Land and buildings: -€83,961
- Profit (loss) carried forward +€50,130
up €50,130 (+8.0%), from €622,996 to €673,126
- Taxes -€41,269
down €41,269, from €38,280 to -€2,989
- Turnover +€16,740
up €16,740 (+6.3%), from €265,888 to €282,628
- Gross operating margin +€16,740
up €16,740 (+6.3%), from €265,888 to €282,628
- Financial charges -€8,479
down €8,479 (-71.9%), from €11,785 to €3,306
- Depreciation -€7,512
down €7,512 (-7.3%), from €103,553 to €96,041
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,932,408 | €4,978,573 | +€46,165 | +0.9% |
| Fixed assets | 21/28 | €3,993,582 | €3,914,124 | -€79,458 | -2.0% |
| Tangible fixed assets | 22/27 | €3,993,342 | €3,913,884 | -€79,458 | -2.0% |
| Land and buildings | 22 | €3,989,872 | €3,905,911 | -€83,961 | -2.1% |
| Plant, machinery and equipment | 23 | €3,469 | €7,972 | +€4,503 | +129.8% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €938,826 | €1,064,450 | +€125,624 | +13.4% |
| Amounts receivable within one year | 40/41 | €865,413 | €959,106 | +€93,693 | +10.8% |
| Trade receivables | 40 | €865,413 | €959,106 | +€93,693 | +10.8% |
| Cash at bank and in hand | 54/58 | €68,834 | €100,472 | +€31,638 | +46.0% |
| Deferred charges and accrued income | 490/1 | €4,578 | €4,871 | +€293 | +6.4% |
| Total equity and liabilities | 10/49 | €4,932,408 | €4,978,573 | +€46,165 | +0.9% |
| Equity | 10/15 | €3,059,864 | €3,109,994 | +€50,130 | +1.6% |
| Contributions | 10/11 | €1,795,787 | €1,795,787 | = | 0.0% |
| Capital | 10 | €1,795,787 | €1,795,787 | = | 0.0% |
| Issued capital | 100 | €1,795,787 | €1,795,787 | = | 0.0% |
| Revaluation surpluses | 12 | €637,736 | €637,736 | = | 0.0% |
| Reserves | 13 | €3,345 | €3,345 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,345 | €3,345 | = | 0.0% |
| Legal reserve | 130 | €3,345 | €3,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | €622,996 | €673,126 | +€50,130 | +8.0% |
| Amounts payable | 17/49 | €1,872,544 | €1,868,579 | -€3,965 | -0.2% |
| Amounts payable after more than one year | 17 | €1,500,000 | €1,502,850 | +€2,850 | +0.2% |
| Financial debts | 170/4 | €1,500,000 | €1,500,000 | = | 0.0% |
| Other amounts payable | 178/9 | - | €2,850 | +€2,850 | |
| Amounts payable within one year | 42/48 | €296,450 | €280,053 | -€16,397 | -5.5% |
| Trade debts | 44 | €102,687 | €73,727 | -€28,960 | -28.2% |
| Suppliers | 440/4 | €102,687 | €73,727 | -€28,960 | -28.2% |
| Taxes, remuneration and social security | 45 | €23,123 | €35,686 | +€12,563 | +54.3% |
| Remuneration and social security | 454/9 | €23,123 | €35,686 | +€12,563 | +54.3% |
| Other amounts payable | 47/48 | €170,640 | €170,640 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €76,094 | €85,676 | +€9,582 | +12.6% |
| Turnover | 70 | €265,888 | €282,628 | +€16,740 | +6.3% |
| Remuneration, social security and pensions | 62 | €91,593 | €96,307 | +€4,714 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,553 | €96,041 | -€7,512 | -7.3% |
| Other operating charges | 640/8 | €40,688 | €39,832 | -€856 | -2.1% |
| Gross operating margin | 9900 | €265,888 | €282,628 | +€16,740 | +6.3% |
| Operating profit (loss) | 9901 | €30,053 | €50,447 | +€20,394 | +67.9% |
| Financial income | 75/76B | €87 | - | -€87 | |
| Recurring financial income | 75 | €87 | - | -€87 | |
| Non-recurring financial income | 76B | €87 | - | -€87 | |
| Financial charges | 65/66B | €11,785 | €3,306 | -€8,479 | -71.9% |
| Recurring financial charges | 65 | €11,785 | €3,306 | -€8,479 | -71.9% |
| Profit (loss) for the period before taxes | 9903 | €18,356 | €47,142 | +€28,786 | +156.8% |
| Income taxes | 67/77 | €38,280 | -€2,989 | -€41,269 |
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 11 October 2026 via checked.be.