OPTIMO 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.
OPTIMO INVEST
Largest movements
- Receivables within one year -€17,547
down €17,547 (-20.0%), from €87,666 to €70,119
of which Other amounts receivable: -€11,092
- Tangible fixed assets -€14,461
down €14,461 (-44.5%), from €32,483 to €18,023
- Cash -€6,568
no longer reported in 2024 (was €6,568)
mainly Trade debts (-€43,027) and Net result for the year (-€26,746)
- Trade debts -€43,027
down €43,027 (-88.3%), from €48,714 to €5,687
- Advances received +€37,061
new in 2024: €37,061
- Profit (loss) carried forward -€26,746
down €26,746 (-80.3%), from €33,321 to €6,575
- Debts after one year -€8,577
down €8,577 (-51.3%), from €16,704 to €8,127
- Tax, wage and social debts +€2,609
new in 2024: €2,609
- Taxes +€9,271
new in 2024: €9,271
- Purchases and services -€5,142
down €5,142 (-4.0%), from €128,187 to €123,045
- Other operating charges -€5,002
down €5,002 (-78.0%), from €6,413 to €1,411
- Depreciation +€4,270
up €4,270 (+41.9%), from €10,191 to €14,461
- Gross operating margin +€3,076
up €3,076 (+93.2%), from -€3,302 to -€226
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.
Derived cash bridge
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 | €126,717 | €88,141 | -€38,576 | -30.4% |
| Fixed assets | 21/28 | €32,483 | €18,023 | -€14,461 | -44.5% |
| Tangible fixed assets | 22/27 | €32,483 | €18,023 | -€14,461 | -44.5% |
| Furniture and vehicles | 24 | €32,483 | €18,023 | -€14,461 | -44.5% |
| Current assets | 29/58 | €94,234 | €70,119 | -€24,116 | -25.6% |
| Amounts receivable within one year | 40/41 | €87,666 | €70,119 | -€17,547 | -20.0% |
| Trade receivables | 40 | €53,056 | €46,601 | -€6,455 | -12.2% |
| Other amounts receivable | 41 | €34,610 | €23,518 | -€11,092 | -32.0% |
| Cash at bank and in hand | 54/58 | €6,568 | - | -€6,568 | |
| Total equity and liabilities | 10/49 | €126,717 | €88,141 | -€38,576 | -30.4% |
| Equity | 10/15 | €52,621 | €25,875 | -€26,746 | -50.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €137 | €137 | = | 0.0% |
| Reserves | 13 | €562 | €562 | = | 0.0% |
| Non-distributable reserves | 130/1 | €562 | €562 | = | 0.0% |
| Legal reserve | 130 | €562 | - | -€562 | |
| Reserves not available under the articles | 1311 | - | €562 | +€562 | |
| Profit (loss) carried forward | 14 | €33,321 | €6,575 | -€26,746 | -80.3% |
| Amounts payable | 17/49 | €74,097 | €62,267 | -€11,830 | -16.0% |
| Amounts payable after more than one year | 17 | €16,704 | €8,127 | -€8,577 | -51.3% |
| Financial debts | 170/4 | €16,704 | €8,127 | -€8,577 | -51.3% |
| Amounts payable within one year | 42/48 | €57,393 | €54,139 | -€3,254 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €8,679 | €8,783 | +€104 | +1.2% |
| Trade debts | 44 | €48,714 | €5,687 | -€43,027 | -88.3% |
| Suppliers | 440/4 | €48,714 | €5,687 | -€43,027 | -88.3% |
| Advances received on contracts in progress | 46 | - | €37,061 | +€37,061 | |
| Taxes, remuneration and social security | 45 | - | €2,609 | +€2,609 | |
| Remuneration and social security | 454/9 | - | €2,609 | +€2,609 | |
| Turnover | 70 | €124,885 | €122,819 | -€2,066 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €128,187 | €123,045 | -€5,142 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,191 | €14,461 | +€4,270 | +41.9% |
| Other operating charges | 640/8 | €6,413 | €1,411 | -€5,002 | -78.0% |
| Gross operating margin | 9900 | -€3,302 | -€226 | +€3,076 | +93.2% |
| Operating profit (loss) | 9901 | -€19,906 | -€16,098 | +€3,808 | +19.1% |
| Financial income | 75/76B | €0 | €6 | +€5 | +1,170% |
| Recurring financial income | 75 | €0 | €6 | +€5 | +1,170% |
| Financial charges | 65/66B | €1,619 | €1,383 | -€236 | -14.6% |
| Recurring financial charges | 65 | €1,619 | €1,383 | -€236 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,524 | -€17,475 | +€4,049 | +18.8% |
| Income taxes | 67/77 | - | €9,271 | +€9,271 | |
| Profit (loss) for the period | 9904 | -€21,524 | -€26,746 | -€5,222 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,524 | -€26,746 | -€5,222 | -24.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.