OPTIMTECH: 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.
OPTIMTECH
Largest movements
- Tangible fixed assets +€19,407
new in 2024: €19,407
- Cash +€13,080
up €13,080 (+159%), from €8,220 to €21,300
mainly Other debts (+€24,508) and Tax, wage and social debts (+€9,191)
- Other debts +€24,508
up €24,508 (+1,430%), from €1,714 to €26,222
- Tax, wage and social debts +€9,191
up €9,191 (+459%), from €2,002 to €11,193
of which Remuneration and social security: +€6,367
- Profit (loss) carried forward -€1,308
down €1,308 (-42.0%), from €3,112 to €1,804
- Trade debts +€441
up €441 (+31.7%), from €1,392 to €1,833
- Depreciation +€5,593
new in 2024: €5,593
- Purchases and services -€2,514
no longer reported in 2024 (was €2,514)
- Gross operating margin +€1,233
up €1,233 (+29.6%), from €4,160 to €5,393
- Taxes -€527
down €527 (-50.9%), from €1,037 to €510
- Other operating charges +€285
new in 2024: €285
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 | €11,220 | €44,052 | +€32,832 | +293% |
| Fixed assets | 21/28 | - | €19,407 | +€19,407 | |
| Tangible fixed assets | 22/27 | - | €19,407 | +€19,407 | |
| Furniture and vehicles | 24 | - | €19,407 | +€19,407 | |
| Current assets | 29/58 | €11,220 | €24,645 | +€13,425 | +120% |
| Amounts receivable within one year | 40/41 | €3,000 | €3,345 | +€345 | +11.5% |
| Trade receivables | 40 | - | €345 | +€345 | |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,220 | €21,300 | +€13,080 | +159% |
| Total equity and liabilities | 10/49 | €11,220 | €44,052 | +€32,832 | +293% |
| Equity | 10/15 | €6,112 | €4,804 | -€1,308 | -21.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,112 | €1,804 | -€1,308 | -42.0% |
| Amounts payable | 17/49 | €5,108 | €39,248 | +€34,140 | +668% |
| Amounts payable within one year | 42/48 | €5,108 | €39,248 | +€34,140 | +668% |
| Trade debts | 44 | €1,392 | €1,833 | +€441 | +31.7% |
| Suppliers | 440/4 | €1,392 | €1,833 | +€441 | +31.7% |
| Taxes, remuneration and social security | 45 | €2,002 | €11,193 | +€9,191 | +459% |
| Taxes | 450/3 | €1,037 | €3,861 | +€2,824 | +272% |
| Remuneration and social security | 454/9 | €965 | €7,332 | +€6,367 | +660% |
| Other amounts payable | 47/48 | €1,714 | €26,222 | +€24,508 | +1,430% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,514 | - | -€2,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,593 | +€5,593 | |
| Other operating charges | 640/8 | - | €285 | +€285 | |
| Non-recurring operating charges | 66A | - | €247 | +€247 | |
| Gross operating margin | 9900 | €4,160 | €5,393 | +€1,233 | +29.6% |
| Operating profit (loss) | 9901 | €4,160 | -€733 | -€4,893 | |
| Financial charges | 65/66B | €11 | €66 | +€55 | +497% |
| Recurring financial charges | 65 | €11 | €66 | +€55 | +497% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | -€799 | -€4,948 | |
| Income taxes | 67/77 | €1,037 | €510 | -€527 | -50.9% |
| Profit (loss) for the period | 9904 | €3,112 | -€1,308 | -€4,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,112 | -€1,308 | -€4,420 |
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 19 October 2026 via checked.be.