OPTIMIS EXPRESS: 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.
OPTIMIS EXPRESS
Largest movements
- Deferred charges and accrued income +€5,298
up €5,298 (+36.1%), from €14,689 to €19,987
- Reserves +€22,285
up €22,285 (+37.4%), from €59,540 to €81,825
- Other debts -€11,868
down €11,868 (-27.2%), from €43,596 to €31,728
- Tax, wage and social debts -€3,313
down €3,313 (-14.1%), from €23,476 to €20,162
of which Remuneration and social security: -€2,759
- Trade debts -€3,162
down €3,162 (-39.4%), from €8,019 to €4,857
- Depreciation -€1,366
down €1,366 (-48.0%), from €2,846 to €1,480
- Gross operating margin -€1,283
down €1,283 (-3.6%), from €36,043 to €34,760
- Taxes +€744
up €744 (+8.8%), from €8,483 to €9,227
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 | €140,831 | €144,773 | +€3,942 | +2.8% |
| Fixed assets | 21/28 | €101,220 | €100,788 | -€432 | -0.4% |
| Tangible fixed assets | 22/27 | €101,172 | €100,739 | -€432 | -0.4% |
| Land and buildings | 22 | €3,328 | €2,912 | -€416 | -12.5% |
| Plant, machinery and equipment | 23 | €1,866 | €2,205 | +€338 | +18.1% |
| Furniture and vehicles | 24 | €95,978 | €95,623 | -€355 | -0.4% |
| Financial fixed assets | 28 | €49 | €49 | = | 0.0% |
| Current assets | 29/58 | €39,611 | €43,984 | +€4,374 | +11.0% |
| Amounts receivable within one year | 40/41 | €24,553 | €23,243 | -€1,310 | -5.3% |
| Trade receivables | 40 | €24,553 | €23,243 | -€1,310 | -5.3% |
| Cash at bank and in hand | 54/58 | €369 | €754 | +€386 | +104.6% |
| Deferred charges and accrued income | 490/1 | €14,689 | €19,987 | +€5,298 | +36.1% |
| Total equity and liabilities | 10/49 | €140,831 | €144,773 | +€3,942 | +2.8% |
| Equity | 10/15 | €65,740 | €88,025 | +€22,285 | +33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,540 | €81,825 | +€22,285 | +37.4% |
| Distributable reserves | 133 | €59,540 | €81,825 | +€22,285 | +37.4% |
| Amounts payable | 17/49 | €75,091 | €56,747 | -€18,343 | -24.4% |
| Amounts payable within one year | 42/48 | €75,091 | €56,747 | -€18,343 | -24.4% |
| Trade debts | 44 | €8,019 | €4,857 | -€3,162 | -39.4% |
| Suppliers | 440/4 | €8,019 | €4,857 | -€3,162 | -39.4% |
| Taxes, remuneration and social security | 45 | €23,476 | €20,162 | -€3,313 | -14.1% |
| Taxes | 450/3 | €20,716 | €20,162 | -€554 | -2.7% |
| Remuneration and social security | 454/9 | €2,759 | - | -€2,759 | |
| Other amounts payable | 47/48 | €43,596 | €31,728 | -€11,868 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,846 | €1,480 | -€1,366 | -48.0% |
| Other operating charges | 640/8 | €1,289 | €1,212 | -€77 | -6.0% |
| Gross operating margin | 9900 | €36,043 | €34,760 | -€1,283 | -3.6% |
| Operating profit (loss) | 9901 | €31,908 | €32,068 | +€161 | +0.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €447 | €557 | +€110 | +24.5% |
| Recurring financial charges | 65 | €447 | €557 | +€110 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €31,460 | €31,511 | +€51 | +0.2% |
| Income taxes | 67/77 | €8,483 | €9,227 | +€744 | +8.8% |
| Profit (loss) for the period | 9904 | €22,977 | €22,285 | -€693 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,977 | €22,285 | -€693 | -3.0% |
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.