OPTIM@TRANS: 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.
OPTIM@TRANS
Largest movements
- Receivables within one year -€11,046
down €11,046 (-35.4%), from €31,222 to €20,175
of which Other amounts receivable: -€14,093
- Cash +€10,928
up €10,928 (+8.3%), from €132,091 to €143,020
mainly Debts after one year (+€20,880) and Tax, wage and social debts (+€13,733)
- Deferred charges and accrued income +€6,436
up €6,436 (+12925.4%), from €50 to €6,485
- Debts after one year +€20,880
up €20,880, from €0 to €20,880
- Current portion of long-term debt -€17,866
down €17,866 (-77.9%), from €22,927 to €5,061
- Other debts -€17,200
down €17,200 (-93.0%), from €18,500 to €1,300
- Tax, wage and social debts +€13,733
up €13,733 (+12.2%), from €112,676 to €126,408
of which Taxes: +€20,770
- Advances received +€9,169
up €9,169, from €0 to €9,169
- Gross operating margin -€33,077
down €33,077 (-18.1%), from €182,521 to €149,443
- Financial charges -€6,870
down €6,870 (-37.2%), from €18,484 to €11,614
- Other operating charges -€6,570
down €6,570 (-79.0%), from €8,313 to €1,743
- Taxes -€6,115
down €6,115 (-51.0%), from €12,000 to €5,885
- Financial income +€2,090
up €2,090 (+50.7%), from €4,123 to €6,213
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 | €318,935 | €320,050 | +€1,115 | +0.3% |
| Fixed assets | 21/28 | €28,200 | €25,298 | -€2,902 | -10.3% |
| Tangible fixed assets | 22/27 | €27,450 | €24,548 | -€2,902 | -10.6% |
| Furniture and vehicles | 24 | €2,655 | €2,468 | -€186 | -7.0% |
| Other tangible fixed assets | 26 | €24,796 | €22,080 | -€2,716 | -11.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €290,735 | €294,752 | +€4,018 | +1.4% |
| Amounts receivable after more than one year | 29 | €84,000 | €84,000 | = | 0.0% |
| Other amounts receivable | 291 | €84,000 | €84,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €43,372 | €41,072 | -€2,300 | -5.3% |
| Stocks | 30/36 | €43,372 | €41,072 | -€2,300 | -5.3% |
| Amounts receivable within one year | 40/41 | €31,222 | €20,175 | -€11,046 | -35.4% |
| Trade receivables | 40 | €4,532 | €7,578 | +€3,046 | +67.2% |
| Other amounts receivable | 41 | €26,690 | €12,598 | -€14,093 | -52.8% |
| Cash at bank and in hand | 54/58 | €132,091 | €143,020 | +€10,928 | +8.3% |
| Deferred charges and accrued income | 490/1 | €50 | €6,485 | +€6,436 | +12925.4% |
| Total equity and liabilities | 10/49 | €318,935 | €320,050 | +€1,115 | +0.3% |
| Equity | 10/15 | €98,455 | €95,891 | -€2,564 | -2.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €77,355 | €74,855 | -€2,500 | -3.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €75,500 | €73,000 | -€2,500 | -3.3% |
| Profit (loss) carried forward | 14 | €2,550 | €2,486 | -€64 | -2.5% |
| Amounts payable | 17/49 | €220,480 | €224,159 | +€3,679 | +1.7% |
| Amounts payable after more than one year | 17 | €0 | €20,880 | +€20,880 | |
| Financial debts | 170/4 | €0 | €20,880 | +€20,880 | |
| Amounts payable within one year | 42/48 | €220,480 | €203,279 | -€17,201 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €22,927 | €5,061 | -€17,866 | -77.9% |
| Trade debts | 44 | €66,378 | €61,341 | -€5,037 | -7.6% |
| Suppliers | 440/4 | €66,378 | €61,341 | -€5,037 | -7.6% |
| Advances received on contracts in progress | 46 | €0 | €9,169 | +€9,169 | |
| Taxes, remuneration and social security | 45 | €112,676 | €126,408 | +€13,733 | +12.2% |
| Taxes | 450/3 | €91,062 | €111,832 | +€20,770 | +22.8% |
| Remuneration and social security | 454/9 | €21,614 | €14,577 | -€7,037 | -32.6% |
| Other amounts payable | 47/48 | €18,500 | €1,300 | -€17,200 | -93.0% |
| Remuneration, social security and pensions | 62 | €121,652 | €120,426 | -€1,226 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,454 | €9,552 | +€1,098 | +13.0% |
| Other operating charges | 640/8 | €8,313 | €1,743 | -€6,570 | -79.0% |
| Gross operating margin | 9900 | €182,521 | €149,443 | -€33,077 | -18.1% |
| Operating profit (loss) | 9901 | €44,102 | €17,723 | -€26,379 | -59.8% |
| Financial income | 75/76B | €4,123 | €6,213 | +€2,090 | +50.7% |
| Recurring financial income | 75 | €4,123 | €6,213 | +€2,090 | +50.7% |
| Financial charges | 65/66B | €18,484 | €11,614 | -€6,870 | -37.2% |
| Recurring financial charges | 65 | €18,484 | €11,614 | -€6,870 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €29,741 | €12,321 | -€17,419 | -58.6% |
| Income taxes | 67/77 | €12,000 | €5,885 | -€6,115 | -51.0% |
| Profit (loss) for the period | 9904 | €17,740 | €6,436 | -€11,304 | -63.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,740 | €6,436 | -€11,304 | -63.7% |
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 30 September 2026 via checked.be.