OPTIQUE FOLIE: 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.
OPTIQUE FOLIE
Largest movements
- Receivables within one year +€24,486
up €24,486 (+34.9%), from €70,127 to €94,613
of which Trade receivables: +€23,544
- Cash +€8,089
up €8,089 (+192%), from €4,215 to €12,304
mainly Net result for the year (+€22,873) and Tax, wage and social debts (+€14,365)
- Profit (loss) carried forward +€22,873
up €22,873 (+67.9%), from €33,703 to €56,575
- Tax, wage and social debts +€14,365
up €14,365 (+55.1%), from €26,092 to €40,457
of which Taxes: +€13,002
- Trade debts -€4,662
no longer reported in 2024 (was €4,662)
- Gross operating margin +€29,560
up €29,560 (+79.6%), from €37,156 to €66,716
- Other operating charges +€5,580
new in 2024: €5,580
- Taxes +€4,772
up €4,772 (+178%), from €2,682 to €7,454
- Staff costs +€4,267
up €4,267 (+16.2%), from €26,395 to €30,661
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 | €74,934 | €107,509 | +€32,575 | +43.5% |
| Current assets | 29/58 | €74,934 | €107,509 | +€32,575 | +43.5% |
| Amounts receivable within one year | 40/41 | €70,127 | €94,613 | +€24,486 | +34.9% |
| Trade receivables | 40 | €39,626 | €63,169 | +€23,544 | +59.4% |
| Other amounts receivable | 41 | €30,501 | €31,443 | +€942 | +3.1% |
| Cash at bank and in hand | 54/58 | €4,215 | €12,304 | +€8,089 | +192% |
| Deferred charges and accrued income | 490/1 | €593 | €593 | = | 0.0% |
| Total equity and liabilities | 10/49 | €74,934 | €107,509 | +€32,575 | +43.5% |
| Equity | 10/15 | €44,180 | €67,053 | +€22,873 | +51.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €9,977 | €9,977 | = | 0.0% |
| Distributable reserves | 133 | €9,977 | €9,977 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,703 | €56,575 | +€22,873 | +67.9% |
| Amounts payable | 17/49 | €30,754 | €40,457 | +€9,703 | +31.5% |
| Amounts payable within one year | 42/48 | €30,754 | €40,457 | +€9,703 | +31.5% |
| Trade debts | 44 | €4,662 | - | -€4,662 | |
| Suppliers | 440/4 | €4,662 | - | -€4,662 | |
| Taxes, remuneration and social security | 45 | €26,092 | €40,457 | +€14,365 | +55.1% |
| Taxes | 450/3 | €11,566 | €24,568 | +€13,002 | +112% |
| Remuneration and social security | 454/9 | €14,526 | €15,888 | +€1,363 | +9.4% |
| Remuneration, social security and pensions | 62 | €26,395 | €30,661 | +€4,267 | +16.2% |
| Other operating charges | 640/8 | - | €5,580 | +€5,580 | |
| Gross operating margin | 9900 | €37,156 | €66,716 | +€29,560 | +79.6% |
| Operating profit (loss) | 9901 | €10,761 | €30,474 | +€19,713 | +183% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €192 | €148 | -€44 | -22.8% |
| Recurring financial charges | 65 | €192 | €148 | -€44 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €10,569 | €30,326 | +€19,757 | +187% |
| Income taxes | 67/77 | €2,682 | €7,454 | +€4,772 | +178% |
| Profit (loss) for the period | 9904 | €7,887 | €22,873 | +€14,985 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €7,887 | €22,873 | +€14,985 | +190% |
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 25 October 2026 via checked.be.