Optimize IT: 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.
Optimize IT
Largest movements
- Receivables within one year -€26,183
down €26,183 (-54.9%), from €47,693 to €21,510
of which Trade receivables: -€26,072
- Cash +€16,151
up €16,151 (+33.6%), from €48,033 to €64,184
mainly Receivables within one year (+€26,183) and Trade debts (+€22,983)
- Deferred charges and accrued income +€1,784
up €1,784 (+90.1%), from €1,981 to €3,765
- Provisions -€34,594
no longer reported in 2024 (was €34,594)
- Tax, wage and social debts -€24,481
down €24,481 (-67.6%), from €36,224 to €11,743
of which Taxes: -€23,130
- Trade debts +€22,983
up €22,983 (+807.0%), from €2,848 to €25,831
- Other debts +€18,779
up €18,779 (+1237.1%), from €1,518 to €20,297
- Profit (loss) carried forward +€8,906
up €8,906 (+55.9%), from €15,944 to €24,850
- Gross operating margin -€76,714
down €76,714, from €52,958 to -€23,756
- Provisions -€69,188
down €69,188, from €34,594 to -€34,594
- Depreciation -€1,060
down €1,060 (-60.3%), from €1,759 to €699
- Other operating charges -€779
down €779 (-56.4%), from €1,382 to €603
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 | €99,183 | €90,776 | -€8,407 | -8.5% |
| Fixed assets | 21/28 | €1,476 | €1,317 | -€159 | -10.8% |
| Tangible fixed assets | 22/27 | €1,476 | €1,317 | -€159 | -10.8% |
| Furniture and vehicles | 24 | €1,476 | €1,317 | -€159 | -10.8% |
| Current assets | 29/58 | €97,707 | €89,459 | -€8,248 | -8.4% |
| Amounts receivable within one year | 40/41 | €47,693 | €21,510 | -€26,183 | -54.9% |
| Trade receivables | 40 | €46,037 | €19,965 | -€26,072 | -56.6% |
| Other amounts receivable | 41 | €1,656 | €1,545 | -€111 | -6.7% |
| Cash at bank and in hand | 54/58 | €48,033 | €64,184 | +€16,151 | +33.6% |
| Deferred charges and accrued income | 490/1 | €1,981 | €3,765 | +€1,784 | +90.1% |
| Total equity and liabilities | 10/49 | €99,183 | €90,776 | -€8,407 | -8.5% |
| Equity | 10/15 | €23,999 | €32,905 | +€8,906 | +37.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,944 | €24,850 | +€8,906 | +55.9% |
| Provisions and deferred taxes | 16 | €34,594 | - | -€34,594 | |
| Provisions for liabilities and charges | 160/5 | €34,594 | - | -€34,594 | |
| Other liabilities and charges | 164/5 | €34,594 | - | -€34,594 | |
| Amounts payable | 17/49 | €40,590 | €57,871 | +€17,281 | +42.6% |
| Amounts payable within one year | 42/48 | €40,590 | €57,871 | +€17,281 | +42.6% |
| Trade debts | 44 | €2,848 | €25,831 | +€22,983 | +807.0% |
| Suppliers | 440/4 | €2,848 | €25,831 | +€22,983 | +807.0% |
| Taxes, remuneration and social security | 45 | €36,224 | €11,743 | -€24,481 | -67.6% |
| Taxes | 450/3 | €34,873 | €11,743 | -€23,130 | -66.3% |
| Remuneration and social security | 454/9 | €1,351 | - | -€1,351 | |
| Other amounts payable | 47/48 | €1,518 | €20,297 | +€18,779 | +1237.1% |
| Non-recurring operating income | 76A | - | €568 | +€568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,759 | €699 | -€1,060 | -60.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €34,594 | -€34,594 | -€69,188 | |
| Other operating charges | 640/8 | €1,382 | €603 | -€779 | -56.4% |
| Gross operating margin | 9900 | €52,958 | -€23,756 | -€76,714 | |
| Operating profit (loss) | 9901 | €15,223 | €9,536 | -€5,687 | -37.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €465 | €227 | -€238 | -51.2% |
| Recurring financial charges | 65 | €465 | €227 | -€238 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €14,761 | €9,309 | -€5,452 | -36.9% |
| Income taxes | 67/77 | €547 | €403 | -€144 | -26.3% |
| Profit (loss) for the period | 9904 | €14,214 | €8,906 | -€5,308 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,214 | €8,906 | -€5,308 | -37.3% |
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 8 October 2026 via checked.be.