OPTISOINS: 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.
OPTISOINS
Largest movements
- Cash +€18,847
up €18,847 (+121.4%), from €15,523 to €34,370
mainly Receivables within one year (+€10,715) and Depreciation (+€6,205)
- Receivables within one year -€10,715
down €10,715 (-85.0%), from €12,605 to €1,889
of which Other amounts receivable: -€10,797
- Tangible fixed assets -€4,520
down €4,520 (-30.5%), from €14,829 to €10,309
- Deferred charges and accrued income +€602
up €602 (+698.3%), from €86 to €688
- Other debts +€5,248
new in 2023: €5,248
- Debts after one year -€4,000
down €4,000 (-63.2%), from €6,333 to €2,333
- Reserves +€3,500
up €3,500 (+13.4%), from €26,100 to €29,600
of which Distributable reserves: +€3,500
- Tax, wage and social debts -€896
down €896 (-26.8%), from €3,344 to €2,448
- Gross operating margin -€6,332
down €6,332 (-33.9%), from €18,663 to €12,331
- Taxes -€3,267
down €3,267 (-68.1%), from €4,797 to €1,530
- Depreciation +€649
up €649 (+11.7%), from €5,556 to €6,205
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,043 | €47,257 | +€4,214 | +9.8% |
| Fixed assets | 21/28 | €14,829 | €10,309 | -€4,520 | -30.5% |
| Tangible fixed assets | 22/27 | €14,829 | €10,309 | -€4,520 | -30.5% |
| Furniture and vehicles | 24 | €14,829 | €10,309 | -€4,520 | -30.5% |
| Current assets | 29/58 | €28,214 | €36,948 | +€8,734 | +31.0% |
| Amounts receivable within one year | 40/41 | €12,605 | €1,889 | -€10,715 | -85.0% |
| Trade receivables | 40 | €1,102 | €1,183 | +€82 | +7.4% |
| Other amounts receivable | 41 | €11,503 | €706 | -€10,797 | -93.9% |
| Cash at bank and in hand | 54/58 | €15,523 | €34,370 | +€18,847 | +121.4% |
| Deferred charges and accrued income | 490/1 | €86 | €688 | +€602 | +698.3% |
| Total equity and liabilities | 10/49 | €43,043 | €47,257 | +€4,214 | +9.8% |
| Equity | 10/15 | €27,998 | €31,532 | +€3,534 | +12.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,100 | €29,600 | +€3,500 | +13.4% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €29,500 | +€3,500 | +13.5% |
| Profit (loss) carried forward | 14 | €898 | €932 | +€34 | +3.8% |
| Amounts payable | 17/49 | €15,045 | €15,724 | +€680 | +4.5% |
| Amounts payable after more than one year | 17 | €6,333 | €2,333 | -€4,000 | -63.2% |
| Financial debts | 170/4 | €6,333 | €2,333 | -€4,000 | -63.2% |
| Amounts payable within one year | 42/48 | €8,711 | €13,391 | +€4,680 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,000 | = | 0.0% |
| Trade debts | 44 | €1,367 | €1,695 | +€328 | +24.0% |
| Suppliers | 440/4 | €1,367 | €1,695 | +€328 | +24.0% |
| Taxes, remuneration and social security | 45 | €3,344 | €2,448 | -€896 | -26.8% |
| Taxes | 450/3 | €3,344 | €2,448 | -€896 | -26.8% |
| Other amounts payable | 47/48 | - | €5,248 | +€5,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,556 | €6,205 | +€649 | +11.7% |
| Gross operating margin | 9900 | €18,663 | €12,331 | -€6,332 | -33.9% |
| Operating profit (loss) | 9901 | €13,107 | €6,126 | -€6,981 | -53.3% |
| Financial income | 75/76B | €4 | €3 | -€1 | -26.7% |
| Recurring financial income | 75 | €4 | €3 | -€1 | -26.7% |
| Financial charges | 65/66B | €197 | €265 | +€68 | +34.4% |
| Recurring financial charges | 65 | €197 | €265 | +€68 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | €12,914 | €5,864 | -€7,050 | -54.6% |
| Income taxes | 67/77 | €4,797 | €1,530 | -€3,267 | -68.1% |
| Profit (loss) for the period | 9904 | €8,117 | €4,334 | -€3,783 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,117 | €4,334 | -€3,783 | -46.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.