Optishape: 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.
Optishape
Largest movements
- Stocks and contracts -€8,449
down €8,449 (-30.3%), from €27,874 to €19,425
- Tangible fixed assets -€4,778
down €4,778 (-15.2%), from €31,382 to €26,604
of which Plant, machinery and equipment: -€4,540
- Cash -€1,396
down €1,396 (-21.3%), from €6,553 to €5,157
mainly Other debts (-€27,387) and Net result for the year (-€5,890)
- Other debts -€27,387
down €27,387 (-99.2%), from €27,595 to €209
- Debts after one year +€14,251
up €14,251 (+46.2%), from €30,858 to €45,110
of which Other amounts payable: +€29,500
- Tax, wage and social debts +€6,492
up €6,492 (+106.5%), from €6,098 to €12,590
of which Remuneration and social security: +€6,122
- Profit (loss) carried forward -€5,890
down €5,890 (-27.2%), from -€21,658 to -€27,548
- Trade debts -€3,464
down €3,464 (-36.7%), from €9,443 to €5,979
- Staff costs +€5,168
up €5,168 (+13.0%), from €39,888 to €45,056
- Gross operating margin +€2,667
up €2,667 (+5.8%), from €45,713 to €48,380
- Financial charges -€1,899
down €1,899 (-36.8%), from €5,162 to €3,263
- Depreciation -€607
down €607 (-10.7%), from €5,665 to €5,058
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 | €70,173 | €54,587 | -€15,586 | -22.2% |
| Fixed assets | 21/28 | €32,214 | €27,155 | -€5,058 | -15.7% |
| Intangible fixed assets | 21 | €832 | €552 | -€280 | -33.7% |
| Tangible fixed assets | 22/27 | €31,382 | €26,604 | -€4,778 | -15.2% |
| Plant, machinery and equipment | 23 | €30,895 | €26,355 | -€4,540 | -14.7% |
| Furniture and vehicles | 24 | €487 | €249 | -€238 | -48.9% |
| Current assets | 29/58 | €37,959 | €27,432 | -€10,528 | -27.7% |
| Stocks and contracts in progress | 3 | €27,874 | €19,425 | -€8,449 | -30.3% |
| Stocks | 30/36 | €27,874 | €19,425 | -€8,449 | -30.3% |
| Amounts receivable within one year | 40/41 | €349 | €176 | -€173 | -49.6% |
| Trade receivables | 40 | €336 | €176 | -€160 | -47.7% |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,553 | €5,157 | -€1,396 | -21.3% |
| Deferred charges and accrued income | 490/1 | €3,184 | €2,674 | -€510 | -16.0% |
| Total equity and liabilities | 10/49 | €70,173 | €54,587 | -€15,586 | -22.2% |
| Equity | 10/15 | -€18,658 | -€24,548 | -€5,890 | -31.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,658 | -€27,548 | -€5,890 | -27.2% |
| Amounts payable | 17/49 | €88,831 | €79,135 | -€9,696 | -10.9% |
| Amounts payable after more than one year | 17 | €30,858 | €45,110 | +€14,251 | +46.2% |
| Financial debts | 170/4 | €30,858 | €15,610 | -€15,249 | -49.4% |
| Other amounts payable | 178/9 | - | €29,500 | +€29,500 | |
| Amounts payable within one year | 42/48 | €57,973 | €34,025 | -€23,947 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €14,837 | €15,249 | +€411 | +2.8% |
| Trade debts | 44 | €9,443 | €5,979 | -€3,464 | -36.7% |
| Suppliers | 440/4 | €9,443 | €5,979 | -€3,464 | -36.7% |
| Taxes, remuneration and social security | 45 | €6,098 | €12,590 | +€6,492 | +106.5% |
| Taxes | 450/3 | €1,847 | €2,217 | +€370 | +20.0% |
| Remuneration and social security | 454/9 | €4,250 | €10,372 | +€6,122 | +144.0% |
| Other amounts payable | 47/48 | €27,595 | €209 | -€27,387 | -99.2% |
| Remuneration, social security and pensions | 62 | €39,888 | €45,056 | +€5,168 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,665 | €5,058 | -€607 | -10.7% |
| Other operating charges | 640/8 | €1,288 | €940 | -€348 | -27.0% |
| Gross operating margin | 9900 | €45,713 | €48,380 | +€2,667 | +5.8% |
| Operating profit (loss) | 9901 | -€1,128 | -€2,674 | -€1,546 | -137.0% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €5,162 | €3,263 | -€1,899 | -36.8% |
| Recurring financial charges | 65 | €5,162 | €3,263 | -€1,899 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,290 | -€5,898 | +€392 | +6.2% |
| Income taxes | 67/77 | €132 | -€8 | -€140 | |
| Profit (loss) for the period | 9904 | -€6,422 | -€5,890 | +€532 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,422 | -€5,890 | +€532 | +8.3% |
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 8 October 2026 via checked.be.