OPTIQUE MADOU: 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 MADOU
Largest movements
- Receivables within one year +€37,544
up €37,544 (+67.6%), from €55,534 to €93,078
of which Trade receivables: +€37,060
- Tangible fixed assets -€19,113
down €19,113 (-37.5%), from €51,022 to €31,909
of which Furniture and vehicles: -€15,613
- Stocks and contracts +€18,560
up €18,560 (+182%), from €10,218 to €28,778
- Cash +€12,198
up €12,198 (+8.4%), from €144,818 to €157,017
mainly Net result for the year (+€62,239) and Trade debts (+€32,431)
- Trade debts +€32,431
up €32,431 (+70.9%), from €45,756 to €78,187
- Profit (loss) carried forward +€32,239
up €32,239 (+25.3%), from €127,506 to €159,745
- Tax, wage and social debts -€20,730
down €20,730 (-47.9%), from €43,321 to €22,591
of which Taxes: -€15,546
- Other debts +€5,000
up €5,000 (+20.0%), from €25,000 to €30,000
- Gross operating margin +€20,757
up €20,757 (+16.0%), from €130,104 to €150,861
- Taxes +€14,441
up €14,441 (+361%), from €4,000 to €18,441
- Staff costs +€6,567
up €6,567 (+16.0%), from €41,124 to €47,690
- Depreciation -€2,150
down €2,150 (-10.0%), from €21,513 to €19,363
- Other operating charges -€1,954
down €1,954 (-58.3%), from €3,349 to €1,395
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 | €262,043 | €310,982 | +€48,940 | +18.7% |
| Fixed assets | 21/28 | €51,472 | €32,109 | -€19,363 | -37.6% |
| Intangible fixed assets | 21 | €250 | - | -€250 | |
| Tangible fixed assets | 22/27 | €51,022 | €31,909 | -€19,113 | -37.5% |
| Plant, machinery and equipment | 23 | €10,500 | €7,000 | -€3,500 | -33.3% |
| Furniture and vehicles | 24 | €40,522 | €24,909 | -€15,613 | -38.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €210,571 | €278,873 | +€68,302 | +32.4% |
| Stocks and contracts in progress | 3 | €10,218 | €28,778 | +€18,560 | +182% |
| Stocks | 30/36 | €10,218 | €28,778 | +€18,560 | +182% |
| Amounts receivable within one year | 40/41 | €55,534 | €93,078 | +€37,544 | +67.6% |
| Trade receivables | 40 | €9,179 | €46,240 | +€37,060 | +404% |
| Other amounts receivable | 41 | €46,355 | €46,838 | +€483 | +1.0% |
| Cash at bank and in hand | 54/58 | €144,818 | €157,017 | +€12,198 | +8.4% |
| Total equity and liabilities | 10/49 | €262,043 | €310,982 | +€48,940 | +18.7% |
| Equity | 10/15 | €147,966 | €180,205 | +€32,239 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,506 | €159,745 | +€32,239 | +25.3% |
| Amounts payable | 17/49 | €114,077 | €130,778 | +€16,701 | +14.6% |
| Amounts payable within one year | 42/48 | €114,077 | €130,778 | +€16,701 | +14.6% |
| Trade debts | 44 | €45,756 | €78,187 | +€32,431 | +70.9% |
| Suppliers | 440/4 | €45,756 | €78,187 | +€32,431 | +70.9% |
| Taxes, remuneration and social security | 45 | €43,321 | €22,591 | -€20,730 | -47.9% |
| Taxes | 450/3 | €25,505 | €9,959 | -€15,546 | -61.0% |
| Remuneration and social security | 454/9 | €17,815 | €12,631 | -€5,184 | -29.1% |
| Other amounts payable | 47/48 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Remuneration, social security and pensions | 62 | €41,124 | €47,690 | +€6,567 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,513 | €19,363 | -€2,150 | -10.0% |
| Other operating charges | 640/8 | €3,349 | €1,395 | -€1,954 | -58.3% |
| Gross operating margin | 9900 | €130,104 | €150,861 | +€20,757 | +16.0% |
| Operating profit (loss) | 9901 | €64,119 | €82,414 | +€18,294 | +28.5% |
| Financial charges | 65/66B | €1,746 | €1,734 | -€12 | -0.7% |
| Recurring financial charges | 65 | €1,746 | €1,734 | -€12 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €62,374 | €80,679 | +€18,306 | +29.3% |
| Income taxes | 67/77 | €4,000 | €18,441 | +€14,441 | +361% |
| Profit (loss) for the period | 9904 | €58,374 | €62,239 | +€3,865 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,374 | €62,239 | +€3,865 | +6.6% |
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 24 October 2026 via checked.be.