OPTIQUE AUDIO SERVICES: 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.
OPTIQUE AUDIO SERVICES
Largest movements
- Cash -€219,335
down €219,335 (-67.5%), from €325,067 to €105,732
mainly Other debts (-€220,361) and Tax, wage and social debts (-€99,142)
- Tangible fixed assets -€37,736
down €37,736 (-14.7%), from €257,565 to €219,829
- Receivables within one year -€10,102
down €10,102 (-86.2%), from €11,726 to €1,624
- Other debts -€220,361
down €220,361 (-92.9%), from €237,185 to €16,823
- Tax, wage and social debts -€99,142
down €99,142 (-82.0%), from €120,935 to €21,793
- Reserves +€92,697
up €92,697 (+50.2%), from €184,515 to €277,212
of which Distributable reserves: +€93,056
- Debts after one year -€21,625
down €21,625 (-21.8%), from €99,372 to €77,746
- Trade debts -€10,169
down €10,169 (-60.9%), from €16,689 to €6,519
- Gross operating margin +€33,433
up €33,433 (+21.4%), from €156,467 to €189,899
- Taxes +€9,424
up €9,424 (+29.8%), from €31,636 to €41,061
- Depreciation -€1,960
down €1,960 (-4.9%), from €39,696 to €37,736
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 | €690,738 | €427,936 | -€262,803 | -38.0% |
| Fixed assets | 21/28 | €258,858 | €220,759 | -€38,099 | -14.7% |
| Tangible fixed assets | 22/27 | €257,565 | €219,829 | -€37,736 | -14.7% |
| Land and buildings | 22 | €202,676 | €185,795 | -€16,881 | -8.3% |
| Plant, machinery and equipment | 23 | €18,395 | €12,356 | -€6,039 | -32.8% |
| Furniture and vehicles | 24 | €36,495 | €21,679 | -€14,816 | -40.6% |
| Financial fixed assets | 28 | €1,293 | €930 | -€363 | -28.1% |
| Current assets | 29/58 | €431,881 | €207,177 | -€224,704 | -52.0% |
| Stocks and contracts in progress | 3 | €93,639 | €98,222 | +€4,583 | +4.9% |
| Stocks | 30/36 | €93,639 | €98,222 | +€4,583 | +4.9% |
| Amounts receivable within one year | 40/41 | €11,726 | €1,624 | -€10,102 | -86.2% |
| Trade receivables | 40 | €11,726 | €1,624 | -€10,102 | -86.2% |
| Cash at bank and in hand | 54/58 | €325,067 | €105,732 | -€219,335 | -67.5% |
| Deferred charges and accrued income | 490/1 | €1,449 | €1,599 | +€150 | +10.3% |
| Total equity and liabilities | 10/49 | €690,738 | €427,936 | -€262,803 | -38.0% |
| Equity | 10/15 | €190,715 | €283,412 | +€92,697 | +48.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €184,515 | €277,212 | +€92,697 | +50.2% |
| Tax-exempt reserves | 132 | €7,026 | €6,667 | -€359 | -5.1% |
| Distributable reserves | 133 | €177,490 | €270,545 | +€93,056 | +52.4% |
| Provisions and deferred taxes | 16 | €106 | €17 | -€90 | -84.2% |
| Deferred taxes | 168 | €106 | €17 | -€90 | -84.2% |
| Amounts payable | 17/49 | €499,917 | €144,507 | -€355,410 | -71.1% |
| Amounts payable after more than one year | 17 | €99,372 | €77,746 | -€21,625 | -21.8% |
| Financial debts | 170/4 | €99,372 | €77,746 | -€21,625 | -21.8% |
| Amounts payable within one year | 42/48 | €400,545 | €66,760 | -€333,785 | -83.3% |
| Current portion of amounts payable after more than one year | 42 | €25,737 | €21,625 | -€4,112 | -16.0% |
| Trade debts | 44 | €16,689 | €6,519 | -€10,169 | -60.9% |
| Suppliers | 440/4 | €16,689 | €6,519 | -€10,169 | -60.9% |
| Taxes, remuneration and social security | 45 | €120,935 | €21,793 | -€99,142 | -82.0% |
| Taxes | 450/3 | €120,935 | €21,793 | -€99,142 | -82.0% |
| Other amounts payable | 47/48 | €237,185 | €16,823 | -€220,361 | -92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,696 | €37,736 | -€1,960 | -4.9% |
| Other operating charges | 640/8 | €4,012 | €4,140 | +€128 | +3.2% |
| Gross operating margin | 9900 | €156,467 | €189,899 | +€33,433 | +21.4% |
| Operating profit (loss) | 9901 | €112,759 | €148,024 | +€35,265 | +31.3% |
| Financial income | 75/76B | €980 | €179 | -€801 | -81.7% |
| Recurring financial income | 75 | €980 | €179 | -€801 | -81.7% |
| Financial charges | 65/66B | €2,773 | €2,535 | -€238 | -8.6% |
| Recurring financial charges | 65 | €2,773 | €2,535 | -€238 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €110,966 | €145,668 | +€34,702 | +31.3% |
| Transfer from deferred taxes | 780 | €142 | €90 | -€52 | -36.9% |
| Income taxes | 67/77 | €31,636 | €41,061 | +€9,424 | +29.8% |
| Profit (loss) for the period | 9904 | €79,471 | €104,697 | +€25,226 | +31.7% |
| Transfer from tax-exempt reserves | 789 | €568 | €359 | -€210 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,040 | €105,056 | +€25,016 | +31.3% |
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 1 October 2026 via checked.be.