OPTODIS: 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.
OPTODIS
Largest movements
- Receivables within one year +€58,661
up €58,661 (+43.9%), from €133,727 to €192,387
of which Trade receivables: +€36,068
- Cash -€48,268
down €48,268 (-11.6%), from €414,737 to €366,469
mainly Net result for the year (-€73,431) and Debts after one year (-€72,431)
- Trade debts +€83,572
up €83,572 (+47.5%), from €175,852 to €259,425
- Debts after one year -€72,431
down €72,431 (-29.4%), from €246,490 to €174,059
- Gross operating margin -€109,937
down €109,937, from €39,050 to -€70,887
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,263 | €594,256 | +€7,993 | +1.4% |
| Fixed assets | 21/28 | €37,800 | €35,400 | -€2,400 | -6.3% |
| Tangible fixed assets | 22/27 | €37,800 | €35,400 | -€2,400 | -6.3% |
| Land and buildings | 22 | €37,800 | €35,400 | -€2,400 | -6.3% |
| Current assets | 29/58 | €548,463 | €558,856 | +€10,393 | +1.9% |
| Amounts receivable within one year | 40/41 | €133,727 | €192,387 | +€58,661 | +43.9% |
| Trade receivables | 40 | €133,727 | €169,795 | +€36,068 | +27.0% |
| Other amounts receivable | 41 | - | €22,592 | +€22,592 | |
| Cash at bank and in hand | 54/58 | €414,737 | €366,469 | -€48,268 | -11.6% |
| Total equity and liabilities | 10/49 | €586,263 | €594,256 | +€7,993 | +1.4% |
| Equity | 10/15 | €158,000 | €157,000 | -€1,000 | -0.6% |
| Contributions | 10/11 | €158,000 | €157,000 | -€1,000 | -0.6% |
| Capital | 10 | €158,000 | €157,000 | -€1,000 | -0.6% |
| Issued capital | 100 | €158,000 | €157,000 | -€1,000 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €428,263 | €437,256 | +€8,993 | +2.1% |
| Amounts payable after more than one year | 17 | €246,490 | €174,059 | -€72,431 | -29.4% |
| Other amounts payable | 178/9 | €246,490 | €174,059 | -€72,431 | -29.4% |
| Amounts payable within one year | 42/48 | €179,950 | €259,425 | +€79,474 | +44.2% |
| Trade debts | 44 | €175,852 | €259,425 | +€83,572 | +47.5% |
| Suppliers | 440/4 | €175,852 | €259,425 | +€83,572 | +47.5% |
| Taxes, remuneration and social security | 45 | €4,098 | €0 | -€4,098 | -100.0% |
| Taxes | 450/3 | €4,098 | €0 | -€4,098 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,823 | €3,773 | +€1,950 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,400 | = | 0.0% |
| Other operating charges | 640/8 | €73 | €0 | -€73 | -100.0% |
| Gross operating margin | 9900 | €39,050 | -€70,887 | -€109,937 | |
| Operating profit (loss) | 9901 | €36,578 | -€73,287 | -€109,864 | |
| Financial charges | 65/66B | €221 | €145 | -€76 | -34.5% |
| Recurring financial charges | 65 | €221 | €145 | -€76 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €36,356 | -€73,431 | -€109,788 | |
| Profit (loss) for the period | 9904 | €36,356 | -€73,431 | -€109,788 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,356 | -€73,431 | -€109,788 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.