OPTOMETRISCH CENTRUM CASSIERS: 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.
OPTOMETRISCH CENTRUM CASSIERS
Largest movements
- Receivables within one year -€10,413
down €10,413 (-49.4%), from €21,070 to €10,657
- Stocks and contracts -€1,500
down €1,500 (-100%), from €1,500 to €0
- Tangible fixed assets -€748
no longer reported in 2022 (was €748)
- Debts within one year -€8,081
down €8,081 (-98.7%), from €8,186 to €105
- Profit (loss) carried forward -€4,742
down €4,742 (-76.5%), from -€6,201 to -€10,944
- Gross operating margin +€7,784
up €7,784 (+83.8%), from -€9,284 to -€1,500
- Depreciation -€748
no longer reported in 2022 (was €748)
From the 2020 result to the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,916 | €14,093 | -€12,823 | -47.6% |
| Fixed assets | 21/28 | €748 | - | -€748 | |
| Tangible fixed assets | 22/27 | €748 | - | -€748 | |
| Current assets | 29/58 | €26,168 | €14,093 | -€12,075 | -46.1% |
| Stocks and contracts in progress | 3 | €1,500 | €0 | -€1,500 | -100% |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €21,070 | €10,657 | -€10,413 | -49.4% |
| Trade receivables | 40 | - | €1,653 | +€1,653 | |
| Other amounts receivable | 41 | - | €9,005 | +€9,005 | |
| Cash at bank and in hand | 54/58 | €3,598 | €3,436 | -€162 | -4.5% |
| Total equity and liabilities | 10/49 | €26,916 | €14,093 | -€12,823 | -47.6% |
| Equity | 10/15 | €18,731 | €13,988 | -€4,742 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,332 | €6,332 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €4,472 | +€4,472 | |
| Profit (loss) carried forward | 14 | -€6,201 | -€10,944 | -€4,742 | -76.5% |
| Amounts payable | 17/49 | €8,186 | €105 | -€8,081 | -98.7% |
| Amounts payable within one year | 42/48 | €8,186 | €105 | -€8,081 | -98.7% |
| Trade debts | 44 | €105 | €105 | = | 0.0% |
| Suppliers | 440/4 | - | €105 | +€105 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €748 | - | -€748 | |
| Other operating charges | 640/8 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€9,284 | -€1,500 | +€7,784 | +83.8% |
| Operating profit (loss) | 9901 | -€10,528 | -€1,500 | +€9,028 | +85.8% |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | - | €37 | +€37 | |
| Recurring financial charges | 65 | €305 | €37 | -€269 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,827 | -€1,537 | +€9,290 | +85.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,827 | -€1,537 | +€9,290 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,827 | -€1,537 | +€9,290 | +85.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2020 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.