OPTIMAL INVEST: 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.
OPTIMAL INVEST
Largest movements
- Receivables within one year -€28,600
down €28,600 (-30.1%), from €95,007 to €66,407
- Tangible fixed assets +€27,728
new in 2023: €27,728
- Trade debts +€17,097
up €17,097 (+86.1%), from €19,863 to €36,960
- Profit (loss) carried forward -€12,940
down €12,940 (-14.1%), from €91,539 to €78,598
- Tax, wage and social debts -€5,234
down €5,234 (-42.9%), from €12,194 to €6,960
of which Remuneration and social security: -€6,106
- Accrued charges and deferred income +€1,506
new in 2023: €1,506
- Depreciation +€6,734
new in 2023: €6,734
- Financial income -€5,817
down €5,817 (-88.6%), from €6,567 to €750
- Gross operating margin +€5,345
up €5,345 (+5.5%), from €96,862 to €102,208
- Financial charges -€2,969
down €2,969 (-50.9%), from €5,836 to €2,867
- Taxes -€2,294
down €2,294 (-78.5%), from €2,922 to €628
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.
Derived cash bridge
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 | €149,725 | €150,296 | +€571 | +0.4% |
| Fixed assets | 21/28 | - | €27,728 | +€27,728 | |
| Tangible fixed assets | 22/27 | - | €27,728 | +€27,728 | |
| Furniture and vehicles | 24 | - | €27,728 | +€27,728 | |
| Current assets | 29/58 | €149,725 | €122,569 | -€27,156 | -18.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €95,007 | €66,407 | -€28,600 | -30.1% |
| Other amounts receivable | 41 | €95,007 | €66,407 | -€28,600 | -30.1% |
| Cash at bank and in hand | 54/58 | €568 | €1,241 | +€673 | +118% |
| Deferred charges and accrued income | 490/1 | €29,151 | €29,921 | +€771 | +2.6% |
| Total equity and liabilities | 10/49 | €149,725 | €150,296 | +€571 | +0.4% |
| Equity | 10/15 | €111,999 | €99,058 | -€12,940 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,539 | €78,598 | -€12,940 | -14.1% |
| Amounts payable | 17/49 | €37,727 | €51,238 | +€13,512 | +35.8% |
| Amounts payable within one year | 42/48 | €37,727 | €49,732 | +€12,006 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,812 | +€812 | +16.2% |
| Trade debts | 44 | €19,863 | €36,960 | +€17,097 | +86.1% |
| Suppliers | 440/4 | €19,863 | €36,960 | +€17,097 | +86.1% |
| Taxes, remuneration and social security | 45 | €12,194 | €6,960 | -€5,234 | -42.9% |
| Taxes | 450/3 | €6,087 | €6,960 | +€873 | +14.3% |
| Remuneration and social security | 454/9 | €6,106 | - | -€6,106 | |
| Other amounts payable | 47/48 | €670 | - | -€670 | |
| Accrued charges and deferred income | 492/3 | - | €1,506 | +€1,506 | |
| Non-recurring operating income | 76A | - | €32,369 | +€32,369 | |
| Remuneration, social security and pensions | 62 | €74,495 | €73,254 | -€1,241 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,734 | +€6,734 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,400 | €29,400 | = | 0.0% |
| Other operating charges | 640/8 | €3,638 | €3,015 | -€622 | -17.1% |
| Gross operating margin | 9900 | €96,862 | €102,208 | +€5,345 | +5.5% |
| Operating profit (loss) | 9901 | -€10,670 | -€10,196 | +€474 | +4.4% |
| Financial income | 75/76B | €6,567 | €750 | -€5,817 | -88.6% |
| Recurring financial income | 75 | €6,567 | €750 | -€5,817 | -88.6% |
| Financial charges | 65/66B | €5,836 | €2,867 | -€2,969 | -50.9% |
| Recurring financial charges | 65 | €5,836 | €2,867 | -€2,969 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,938 | -€12,313 | -€2,374 | -23.9% |
| Income taxes | 67/77 | €2,922 | €628 | -€2,294 | -78.5% |
| Profit (loss) for the period | 9904 | -€12,860 | -€12,940 | -€80 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,860 | -€12,940 | -€80 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.