OPTIGROUP: what changed
Two fiscal 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.
OPTIGROUP
Largest movements
- Cash +€10,120
up €10,120 (+31.1%), from €32,514 to €42,635
mainly Tax, wage and social debts (+€58,351) and Receivables within one year (+€9,891)
- Receivables within one year -€9,891
down €9,891 (-10.1%), from €98,153 to €88,262
of which Trade receivables: -€12,048
- Tax, wage and social debts +€58,351
up €58,351 (+45.6%), from €128,089 to €186,440
of which Remuneration and social security: +€41,567
- Profit (loss) carried forward -€35,643
down €35,643 (-22.0%), from -€161,957 to -€197,600
- Trade debts -€19,365
down €19,365 (-12.5%), from €154,575 to €135,210
- Staff costs -€17,075
down €17,075 (-11.8%), from €144,928 to €127,853
- Gross operating margin +€15,978
up €15,978 (+20.2%), from €79,261 to €95,239
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 | €230,295 | €232,558 | +€2,263 | +1.0% |
| Fixed assets | 21/28 | €50,650 | €52,683 | +€2,033 | +4.0% |
| Tangible fixed assets | 22/27 | - | €1,532 | +€1,532 | |
| Plant, machinery and equipment | 23 | - | €1,532 | +€1,532 | |
| Financial fixed assets | 28 | €50,650 | €51,151 | +€501 | +1.0% |
| Current assets | 29/58 | €179,645 | €179,875 | +€229 | +0.1% |
| Stocks and contracts in progress | 3 | €48,978 | €48,978 | = | 0.0% |
| Stocks | 30/36 | €48,978 | €48,978 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €98,153 | €88,262 | -€9,891 | -10.1% |
| Trade receivables | 40 | €83,525 | €71,477 | -€12,048 | -14.4% |
| Other amounts receivable | 41 | €14,627 | €16,785 | +€2,157 | +14.7% |
| Cash at bank and in hand | 54/58 | €32,514 | €42,635 | +€10,120 | +31.1% |
| Total equity and liabilities | 10/49 | €230,295 | €232,558 | +€2,263 | +1.0% |
| Equity | 10/15 | -€135,506 | -€171,149 | -€35,643 | -26.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,859 | €7,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€161,957 | -€197,600 | -€35,643 | -22.0% |
| Amounts payable | 17/49 | €365,801 | €403,707 | +€37,906 | +10.4% |
| Amounts payable within one year | 42/48 | €363,840 | €402,793 | +€38,953 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €24,608 | €24,608 | = | 0.0% |
| Trade debts | 44 | €154,575 | €135,210 | -€19,365 | -12.5% |
| Suppliers | 440/4 | €154,575 | €135,210 | -€19,365 | -12.5% |
| Advances received on contracts in progress | 46 | €1,604 | €1,604 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €128,089 | €186,440 | +€58,351 | +45.6% |
| Taxes | 450/3 | €18,618 | €35,402 | +€16,784 | +90.2% |
| Remuneration and social security | 454/9 | €109,471 | €151,038 | +€41,567 | +38.0% |
| Other amounts payable | 47/48 | €54,964 | €54,931 | -€33 | -0.1% |
| Accrued charges and deferred income | 492/3 | €1,961 | €914 | -€1,047 | -53.4% |
| Remuneration, social security and pensions | 62 | €144,928 | €127,853 | -€17,075 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €432 | +€432 | |
| Other operating charges | 640/8 | €984 | €387 | -€597 | -60.7% |
| Gross operating margin | 9900 | €79,261 | €95,239 | +€15,978 | +20.2% |
| Operating profit (loss) | 9901 | -€66,652 | -€33,434 | +€33,219 | +49.8% |
| Financial income | 75/76B | €1,036 | €1,266 | +€230 | +22.2% |
| Recurring financial income | 75 | €1,036 | €1,266 | +€230 | +22.2% |
| Financial charges | 65/66B | €3,510 | €3,336 | -€174 | -5.0% |
| Recurring financial charges | 65 | €3,510 | €3,336 | -€174 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€69,126 | -€35,504 | +€33,623 | +48.6% |
| Income taxes | 67/77 | €263 | €140 | -€124 | -47.0% |
| Profit (loss) for the period | 9904 | -€69,389 | -€35,643 | +€33,746 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,389 | -€35,643 | +€33,746 | +48.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.