OPTILIFE PLUS: 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.
OPTILIFE PLUS
Largest movements
- Receivables within one year +€55,768
up €55,768 (+305.1%), from €18,279 to €74,046
of which Other amounts receivable: +€54,421
- Cash -€9,314
no longer reported in 2024 (was €9,314)
mainly Receivables within one year (-€55,768) and Trade debts (-€8,142)
- Tangible fixed assets -€4,333
down €4,333 (-44.4%), from €9,750 to €5,417
- Profit (loss) carried forward +€38,700
up €38,700 (+268.2%), from €14,431 to €53,130
- Tax, wage and social debts +€11,550
up €11,550 (+277.1%), from €4,168 to €15,718
- Trade debts -€8,142
down €8,142 (-62.5%), from €13,031 to €4,889
- Purchases and services +€62,573
new in 2024: €62,573
- Gross operating margin +€33,265
up €33,265 (+150.9%), from €22,047 to €55,312
- Taxes +€7,382
up €7,382 (+177.1%), from €4,168 to €11,550
- Depreciation +€1,083
up €1,083 (+33.3%), from €3,250 to €4,333
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 | €37,630 | €79,761 | +€42,131 | +112.0% |
| Fixed assets | 21/28 | €9,750 | €5,417 | -€4,333 | -44.4% |
| Tangible fixed assets | 22/27 | €9,750 | €5,417 | -€4,333 | -44.4% |
| Furniture and vehicles | 24 | €9,750 | €5,417 | -€4,333 | -44.4% |
| Current assets | 29/58 | €27,880 | €74,344 | +€46,464 | +166.7% |
| Amounts receivable within one year | 40/41 | €18,279 | €74,046 | +€55,768 | +305.1% |
| Trade receivables | 40 | €11,404 | €12,751 | +€1,347 | +11.8% |
| Other amounts receivable | 41 | €6,875 | €61,295 | +€54,421 | +791.6% |
| Cash at bank and in hand | 54/58 | €9,314 | - | -€9,314 | |
| Deferred charges and accrued income | 490/1 | €288 | €298 | +€10 | +3.6% |
| Total equity and liabilities | 10/49 | €37,630 | €79,761 | +€42,131 | +112.0% |
| Equity | 10/15 | €20,431 | €59,130 | +€38,700 | +189.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,431 | €53,130 | +€38,700 | +268.2% |
| Amounts payable | 17/49 | €17,199 | €20,630 | +€3,431 | +19.9% |
| Amounts payable within one year | 42/48 | €17,199 | €20,630 | +€3,431 | +19.9% |
| Financial debts | 43 | - | €24 | +€24 | |
| Credit institutions | 430/8 | - | €24 | +€24 | |
| Trade debts | 44 | €13,031 | €4,889 | -€8,142 | -62.5% |
| Suppliers | 440/4 | €13,031 | €4,889 | -€8,142 | -62.5% |
| Taxes, remuneration and social security | 45 | €4,168 | €15,718 | +€11,550 | +277.1% |
| Taxes | 450/3 | €4,168 | €15,718 | +€11,550 | +277.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €62,573 | +€62,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,250 | €4,333 | +€1,083 | +33.3% |
| Other operating charges | 640/8 | - | €281 | +€281 | |
| Gross operating margin | 9900 | €22,047 | €55,312 | +€33,265 | +150.9% |
| Operating profit (loss) | 9901 | €18,797 | €50,698 | +€31,901 | +169.7% |
| Financial charges | 65/66B | €198 | €449 | +€250 | +126.1% |
| Recurring financial charges | 65 | €198 | €449 | +€250 | +126.1% |
| Profit (loss) for the period before taxes | 9903 | €18,599 | €50,249 | +€31,651 | +170.2% |
| Income taxes | 67/77 | €4,168 | €11,550 | +€7,382 | +177.1% |
| Profit (loss) for the period | 9904 | €14,431 | €38,700 | +€24,269 | +168.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,431 | €38,700 | +€24,269 | +168.2% |
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 29 September 2026 via checked.be.