OPTIO: 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.
OPTIO
Largest movements
- Cash +€23,165
up €23,165 (+885%), from €2,617 to €25,782
- Receivables within one year +€22,338
up €22,338 (+718%), from €3,113 to €25,451
of which Other amounts receivable: +€24,450
- Current investments -€20,000
no longer reported in 2024 (was €20,000)
- Deferred charges and accrued income +€7,253
new in 2024: €7,253
- Tangible fixed assets -€2,787
down €2,787 (-9.2%), from €30,192 to €27,405
of which Furniture and vehicles: -€30,192
- Other debts +€18,049
new in 2024: €18,049
- Trade debts +€11,703
up €11,703 (+2,350%), from €498 to €12,201
- Provisions -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts +€9,932
new in 2024: €9,932
- Current portion of long-term debt -€3,922
no longer reported in 2024 (was €3,922)
- Gross operating margin -€33,999
down €33,999 (-42.0%), from €80,955 to €46,956
- Staff costs +€6,108
up €6,108 (+17.0%), from €36,011 to €42,119
- Other operating charges -€2,866
down €2,866 (-65.6%), from €4,370 to €1,504
- Depreciation +€1,341
up €1,341 (+12.6%), from €10,653 to €11,994
- Taxes +€1,097
up €1,097 (+19.6%), from €5,611 to €6,708
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,422 | €85,891 | +€27,469 | +47.0% |
| Fixed assets | 21/28 | €30,192 | €27,405 | -€2,787 | -9.2% |
| Tangible fixed assets | 22/27 | €30,192 | €27,405 | -€2,787 | -9.2% |
| Plant, machinery and equipment | 23 | - | €27,405 | +€27,405 | |
| Furniture and vehicles | 24 | €30,192 | - | -€30,192 | |
| Current assets | 29/58 | €28,230 | €58,486 | +€30,256 | +107% |
| Amounts receivable after more than one year | 29 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 291 | €2,500 | - | -€2,500 | |
| Amounts receivable within one year | 40/41 | €3,113 | €25,451 | +€22,338 | +718% |
| Trade receivables | 40 | €2,112 | - | -€2,112 | |
| Other amounts receivable | 41 | €1,001 | €25,451 | +€24,450 | +2,443% |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €2,617 | €25,782 | +€23,165 | +885% |
| Deferred charges and accrued income | 490/1 | - | €7,253 | +€7,253 | |
| Total equity and liabilities | 10/49 | €58,422 | €85,891 | +€27,469 | +47.0% |
| Equity | 10/15 | €27,442 | €25,228 | -€2,214 | -8.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,942 | €19,728 | -€2,214 | -10.1% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Other liabilities and charges | 164/5 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €20,980 | €60,663 | +€39,683 | +189% |
| Amounts payable after more than one year | 17 | €16,560 | €20,481 | +€3,921 | +23.7% |
| Financial debts | 170/4 | €16,560 | €20,481 | +€3,921 | +23.7% |
| Amounts payable within one year | 42/48 | €4,420 | €40,182 | +€35,762 | +809% |
| Current portion of amounts payable after more than one year | 42 | €3,922 | - | -€3,922 | |
| Trade debts | 44 | €498 | €12,201 | +€11,703 | +2,350% |
| Suppliers | 440/4 | €498 | €12,201 | +€11,703 | +2,350% |
| Taxes, remuneration and social security | 45 | - | €9,932 | +€9,932 | |
| Taxes | 450/3 | - | €9,932 | +€9,932 | |
| Other amounts payable | 47/48 | - | €18,049 | +€18,049 | |
| Remuneration, social security and pensions | 62 | €36,011 | €42,119 | +€6,108 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,653 | €11,994 | +€1,341 | +12.6% |
| Other operating charges | 640/8 | €4,370 | €1,504 | -€2,866 | -65.6% |
| Gross operating margin | 9900 | €80,955 | €46,956 | -€33,999 | -42.0% |
| Operating profit (loss) | 9901 | €29,921 | -€8,661 | -€38,582 | |
| Financial charges | 65/66B | €1,868 | €1,461 | -€407 | -21.8% |
| Recurring financial charges | 65 | €1,868 | €1,461 | -€407 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €28,053 | -€10,122 | -€38,175 | |
| Income taxes | 67/77 | €5,611 | €6,708 | +€1,097 | +19.6% |
| Profit (loss) for the period | 9904 | €22,442 | -€16,830 | -€39,272 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,442 | -€16,830 | -€39,272 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.