OPTOMA: 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.
OPTOMA
Largest movements
- Stocks and contracts -€24,768
down €24,768 (-40.1%), from €61,762 to €36,995
- Tangible fixed assets -€9,059
down €9,059 (-64.3%), from €14,088 to €5,029
of which Furniture and vehicles: -€7,760
- Receivables within one year -€2,540
no longer reported in 2024 (was €2,540)
of which Trade receivables: -€2,240
- Cash +€1,655
up €1,655 (+117.4%), from €1,410 to €3,064
mainly Stocks and contracts (+€24,768) and Depreciation (+€9,059)
- Profit (loss) carried forward -€27,380
down €27,380, from €11,379 to -€16,001
- Debts after one year -€9,536
down €9,536 (-22.3%), from €42,791 to €33,255
- Tax, wage and social debts +€1,953
up €1,953 (+53.7%), from €3,639 to €5,591
- Trade debts +€1,564
up €1,564 (+19.5%), from €8,031 to €9,595
- Current portion of long-term debt -€1,116
down €1,116 (-14.9%), from €7,469 to €6,354
- Other operating charges +€21,432
up €21,432 (+404.3%), from €5,301 to €26,733
- Gross operating margin -€8,453
down €8,453 (-39.2%), from €21,544 to €13,091
- Depreciation -€7,966
down €7,966 (-46.8%), from €17,025 to €9,059
- Taxes +€1,914
up €1,914 (+107.2%), from €1,785 to €3,699
- Financial charges -€636
down €636 (-39.1%), from €1,626 to €990
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 | €81,365 | €46,850 | -€34,515 | -42.4% |
| Fixed assets | 21/28 | €14,398 | €5,339 | -€9,059 | -62.9% |
| Tangible fixed assets | 22/27 | €14,088 | €5,029 | -€9,059 | -64.3% |
| Plant, machinery and equipment | 23 | €6,328 | €5,029 | -€1,299 | -20.5% |
| Furniture and vehicles | 24 | €7,760 | - | -€7,760 | |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €66,967 | €41,512 | -€25,455 | -38.0% |
| Stocks and contracts in progress | 3 | €61,762 | €36,995 | -€24,768 | -40.1% |
| Stocks | 30/36 | €61,762 | €36,995 | -€24,768 | -40.1% |
| Amounts receivable within one year | 40/41 | €2,540 | - | -€2,540 | |
| Trade receivables | 40 | €2,240 | - | -€2,240 | |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €1,410 | €3,064 | +€1,655 | +117.4% |
| Deferred charges and accrued income | 490/1 | €1,255 | €1,452 | +€198 | +15.7% |
| Total equity and liabilities | 10/49 | €81,365 | €46,850 | -€34,515 | -42.4% |
| Equity | 10/15 | €19,436 | -€7,945 | -€27,380 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,379 | -€16,001 | -€27,380 | |
| Amounts payable | 17/49 | €61,929 | €54,795 | -€7,134 | -11.5% |
| Amounts payable after more than one year | 17 | €42,791 | €33,255 | -€9,536 | -22.3% |
| Financial debts | 170/4 | €42,791 | €33,255 | -€9,536 | -22.3% |
| Amounts payable within one year | 42/48 | €19,138 | €21,540 | +€2,401 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €7,469 | €6,354 | -€1,116 | -14.9% |
| Trade debts | 44 | €8,031 | €9,595 | +€1,564 | +19.5% |
| Suppliers | 440/4 | €8,031 | €9,595 | +€1,564 | +19.5% |
| Taxes, remuneration and social security | 45 | €3,639 | €5,591 | +€1,953 | +53.7% |
| Taxes | 450/3 | €3,639 | €5,591 | +€1,953 | +53.7% |
| Non-recurring operating income | 76A | €2,836 | - | -€2,836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,025 | €9,059 | -€7,966 | -46.8% |
| Other operating charges | 640/8 | €5,301 | €26,733 | +€21,432 | +404.3% |
| Gross operating margin | 9900 | €21,544 | €13,091 | -€8,453 | -39.2% |
| Operating profit (loss) | 9901 | -€783 | -€22,701 | -€21,918 | -2800.6% |
| Financial income | 75/76B | €63 | €9 | -€54 | -85.6% |
| Recurring financial income | 75 | €63 | €9 | -€54 | -85.6% |
| Financial charges | 65/66B | €1,626 | €990 | -€636 | -39.1% |
| Recurring financial charges | 65 | €1,626 | €990 | -€636 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,345 | -€23,681 | -€21,336 | -909.7% |
| Income taxes | 67/77 | €1,785 | €3,699 | +€1,914 | +107.2% |
| Profit (loss) for the period | 9904 | -€4,130 | -€27,380 | -€23,250 | -562.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,130 | -€27,380 | -€23,250 | -562.9% |
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 1 October 2026 via checked.be.