OPTIMUS BOUW: 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.
OPTIMUS BOUW
Largest movements
- Cash -€6,819
down €6,819 (-99.3%), from €6,866 to €48
mainly Advances received (-€10,000) and Receivables within one year (-€4,656)
- Receivables within one year +€4,656
up €4,656 (+13.8%), from €33,712 to €38,367
of which Other amounts receivable: +€8,605
- Tangible fixed assets -€500
down €500 (-28.1%), from €1,780 to €1,280
- Advances received -€10,000
no longer reported in 2023 (was €10,000)
- Profit (loss) carried forward +€4,885
up €4,885 (+41.1%), from €11,895 to €16,780
- Trade debts +€3,842
up €3,842 (+22.8%), from €16,873 to €20,715
- Tax, wage and social debts -€1,390
down €1,390 (-53.7%), from €2,590 to €1,200
- Gross operating margin +€9,651
up €9,651, from -€1,749 to €7,903
- Taxes +€1,109
up €1,109 (+1,223%), from €91 to €1,200
- Financial charges +€349
up €349 (+41.9%), from €833 to €1,182
- Financial income +€276
up €276 (+39.1%), from €707 to €983
- Other operating charges -€112
down €112 (-9.1%), from €1,231 to €1,118
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 | €42,358 | €39,695 | -€2,663 | -6.3% |
| Fixed assets | 21/28 | €1,780 | €1,280 | -€500 | -28.1% |
| Tangible fixed assets | 22/27 | €1,780 | €1,280 | -€500 | -28.1% |
| Furniture and vehicles | 24 | €1,780 | €1,280 | -€500 | -28.1% |
| Current assets | 29/58 | €40,578 | €38,415 | -€2,163 | -5.3% |
| Amounts receivable within one year | 40/41 | €33,712 | €38,367 | +€4,656 | +13.8% |
| Trade receivables | 40 | €18,963 | €15,013 | -€3,950 | -20.8% |
| Other amounts receivable | 41 | €14,749 | €23,354 | +€8,605 | +58.3% |
| Cash at bank and in hand | 54/58 | €6,866 | €48 | -€6,819 | -99.3% |
| Total equity and liabilities | 10/49 | €42,358 | €39,695 | -€2,663 | -6.3% |
| Equity | 10/15 | €12,895 | €17,780 | +€4,885 | +37.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,895 | €16,780 | +€4,885 | +41.1% |
| Amounts payable | 17/49 | €29,463 | €21,915 | -€7,548 | -25.6% |
| Amounts payable within one year | 42/48 | €29,463 | €21,915 | -€7,548 | -25.6% |
| Trade debts | 44 | €16,873 | €20,715 | +€3,842 | +22.8% |
| Suppliers | 440/4 | €16,873 | €20,715 | +€3,842 | +22.8% |
| Advances received on contracts in progress | 46 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €2,590 | €1,200 | -€1,390 | -53.7% |
| Taxes | 450/3 | €2,590 | €1,200 | -€1,390 | -53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €1,231 | €1,118 | -€112 | -9.1% |
| Gross operating margin | 9900 | -€1,749 | €7,903 | +€9,651 | |
| Operating profit (loss) | 9901 | -€3,479 | €6,284 | +€9,764 | |
| Financial income | 75/76B | €707 | €983 | +€276 | +39.1% |
| Recurring financial income | 75 | €707 | €983 | +€276 | +39.1% |
| Financial charges | 65/66B | €833 | €1,182 | +€349 | +41.9% |
| Recurring financial charges | 65 | €833 | €1,182 | +€349 | +41.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,605 | €6,085 | +€9,691 | |
| Income taxes | 67/77 | €91 | €1,200 | +€1,109 | +1,223% |
| Profit (loss) for the period | 9904 | -€3,696 | €4,885 | +€8,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,696 | €4,885 | +€8,582 |
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 28 October 2026 via checked.be.