OPTIMAL GROUP: 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.
OPTIMAL GROUP
Largest movements
- Receivables within one year +€13,695
up €13,695 (+16.6%), from €82,418 to €96,113
of which Other amounts receivable: +€15,719
- Other debts +€56,505
up €56,505 (+122.5%), from €46,135 to €102,640
- Trade debts -€38,238
down €38,238 (-68.4%), from €55,939 to €17,702
- Profit (loss) carried forward -€5,317
down €5,317 (-19.1%), from -€27,891 to -€33,208
- Financial charges +€4,273
up €4,273 (+1041.3%), from €410 to €4,683
- Gross operating margin +€3,448
up €3,448, from -€2,855 to €593
- Other operating charges +€641
up €641 (+109.1%), from €588 to €1,229
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,159 | €96,183 | +€13,025 | +15.7% |
| Current assets | 29/58 | €83,159 | €96,183 | +€13,025 | +15.7% |
| Amounts receivable within one year | 40/41 | €82,418 | €96,113 | +€13,695 | +16.6% |
| Trade receivables | 40 | €82,364 | €80,340 | -€2,024 | -2.5% |
| Other amounts receivable | 41 | €55 | €15,773 | +€15,719 | +28842.1% |
| Cash at bank and in hand | 54/58 | €453 | €70 | -€383 | -84.5% |
| Deferred charges and accrued income | 490/1 | €287 | - | -€287 | |
| Total equity and liabilities | 10/49 | €83,159 | €96,183 | +€13,025 | +15.7% |
| Equity | 10/15 | -€18,916 | -€24,233 | -€5,317 | -28.1% |
| Contributions | 10/11 | €8,975 | €8,975 | = | 0.0% |
| Outside capital | 11 | €8,975 | - | -€8,975 | |
| Other | 1109/19 | €8,975 | - | -€8,975 | |
| Profit (loss) carried forward | 14 | -€27,891 | -€33,208 | -€5,317 | -19.1% |
| Amounts payable | 17/49 | €102,075 | €120,416 | +€18,342 | +18.0% |
| Amounts payable within one year | 42/48 | €102,075 | €120,416 | +€18,342 | +18.0% |
| Trade debts | 44 | €55,939 | €17,702 | -€38,238 | -68.4% |
| Suppliers | 440/4 | €55,939 | €17,702 | -€38,238 | -68.4% |
| Taxes, remuneration and social security | 45 | - | €75 | +€75 | |
| Taxes | 450/3 | - | €75 | +€75 | |
| Other amounts payable | 47/48 | €46,135 | €102,640 | +€56,505 | +122.5% |
| Other operating charges | 640/8 | €588 | €1,229 | +€641 | +109.1% |
| Gross operating margin | 9900 | -€2,855 | €593 | +€3,448 | |
| Operating profit (loss) | 9901 | -€3,442 | -€636 | +€2,807 | +81.5% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €410 | €4,683 | +€4,273 | +1041.3% |
| Recurring financial charges | 65 | €410 | €4,683 | +€4,273 | +1041.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,853 | -€5,317 | -€1,464 | -38.0% |
| Profit (loss) for the period | 9904 | -€3,853 | -€5,317 | -€1,464 | -38.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,853 | -€5,317 | -€1,464 | -38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.