OPTIVER: 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.
OPTIVER
Largest movements
- Tangible fixed assets -€15,811
down €15,811 (-8.6%), from €183,766 to €167,955
of which Land and buildings: -€11,281
- Stocks and contracts +€5,321
up €5,321 (+42.2%), from €12,615 to €17,937
- Cash +€4,385
new in 2024: €4,385
mainly Depreciation (+€15,811) and Debts after one year (+€14,026)
- Other debts -€18,132
down €18,132 (-25.3%), from €71,763 to €53,631
- Debts after one year +€14,026
up €14,026 (+11.6%), from €121,400 to €135,426
- Profit (loss) carried forward -€4,948
down €4,948 (-7.5%), from -€65,827 to -€70,775
- Tax, wage and social debts +€2,563
up €2,563 (+137.8%), from €1,860 to €4,423
- Gross operating margin +€15,205
up €15,205, from -€2,074 to €13,131
- Financial charges -€4,875
down €4,875 (-50.7%), from €9,614 to €4,739
of which Non-recurring financial charges: -€4,022
- Taxes -€4,034
new in 2024: -€4,034
- Financial income +€361
up €361 (+55.2%), from €655 to €1,016
- Other operating charges -€191
down €191 (-8.4%), from €2,267 to €2,076
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 | €209,184 | €201,321 | -€7,863 | -3.8% |
| Fixed assets | 21/28 | €184,017 | €168,206 | -€15,811 | -8.6% |
| Tangible fixed assets | 22/27 | €183,766 | €167,955 | -€15,811 | -8.6% |
| Land and buildings | 22 | €161,829 | €150,548 | -€11,281 | -7.0% |
| Plant, machinery and equipment | 23 | €19,624 | €15,736 | -€3,888 | -19.8% |
| Furniture and vehicles | 24 | €2,313 | €1,671 | -€642 | -27.7% |
| Financial fixed assets | 28 | €252 | €252 | = | 0.0% |
| Current assets | 29/58 | €25,167 | €33,115 | +€7,948 | +31.6% |
| Stocks and contracts in progress | 3 | €12,615 | €17,937 | +€5,321 | +42.2% |
| Stocks | 30/36 | €12,615 | €17,937 | +€5,321 | +42.2% |
| Amounts receivable within one year | 40/41 | €11,654 | €10,006 | -€1,648 | -14.1% |
| Trade receivables | 40 | €7,100 | €5,477 | -€1,623 | -22.9% |
| Other amounts receivable | 41 | €4,554 | €4,529 | -€26 | -0.6% |
| Cash at bank and in hand | 54/58 | - | €4,385 | +€4,385 | |
| Deferred charges and accrued income | 490/1 | €897 | €787 | -€110 | -12.3% |
| Total equity and liabilities | 10/49 | €209,184 | €201,321 | -€7,863 | -3.8% |
| Equity | 10/15 | -€29,532 | -€34,480 | -€4,948 | -16.8% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Capital | 10 | €9,600 | - | -€9,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €9,000 | - | -€9,000 | |
| Reserves | 13 | €26,695 | €26,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | €1,835 | €1,835 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,827 | -€70,775 | -€4,948 | -7.5% |
| Amounts payable | 17/49 | €238,717 | €235,802 | -€2,915 | -1.2% |
| Amounts payable after more than one year | 17 | €121,400 | €135,426 | +€14,026 | +11.6% |
| Financial debts | 170/4 | €121,400 | €135,426 | +€14,026 | +11.6% |
| Amounts payable within one year | 42/48 | €113,162 | €94,801 | -€18,361 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €14,452 | €13,494 | -€958 | -6.6% |
| Financial debts | 43 | €11,438 | €9,542 | -€1,896 | -16.6% |
| Credit institutions | 430/8 | €11,438 | €9,542 | -€1,896 | -16.6% |
| Trade debts | 44 | €13,650 | €13,711 | +€62 | +0.5% |
| Suppliers | 440/4 | €13,650 | €13,711 | +€62 | +0.5% |
| Taxes, remuneration and social security | 45 | €1,860 | €4,423 | +€2,563 | +137.8% |
| Taxes | 450/3 | €1,860 | €4,423 | +€2,563 | +137.8% |
| Other amounts payable | 47/48 | €71,763 | €53,631 | -€18,132 | -25.3% |
| Accrued charges and deferred income | 492/3 | €4,154 | €5,575 | +€1,420 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,801 | €15,811 | +€9 | +0.1% |
| Other operating charges | 640/8 | €2,267 | €2,076 | -€191 | -8.4% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€2,074 | €13,131 | +€15,205 | |
| Operating profit (loss) | 9901 | -€20,142 | -€4,756 | +€15,386 | +76.4% |
| Financial income | 75/76B | €655 | €1,016 | +€361 | +55.2% |
| Recurring financial income | 75 | €655 | €1,016 | +€361 | +55.2% |
| Financial charges | 65/66B | €9,614 | €4,739 | -€4,875 | -50.7% |
| Recurring financial charges | 65 | €5,592 | €4,739 | -€853 | -15.2% |
| Non-recurring financial charges | 66B | €4,022 | - | -€4,022 | |
| Profit (loss) for the period before taxes | 9903 | -€29,101 | -€8,479 | +€20,622 | +70.9% |
| Income taxes | 67/77 | - | -€4,034 | -€4,034 | |
| Profit (loss) for the period | 9904 | -€29,101 | -€4,445 | +€24,656 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,101 | -€4,445 | +€24,656 | +84.7% |
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 7 October 2026 via checked.be.