PIE OPTIEK: 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.
PIE OPTIEK
Largest movements
- Receivables within one year +€43,771
up €43,771 (+71.4%), from €61,262 to €105,033
of which Other amounts receivable: +€40,476
- Tangible fixed assets -€21,929
down €21,929 (-21.6%), from €101,456 to €79,527
of which Land and buildings: -€21,325
- Profit (loss) carried forward +€88,909
up €88,909 (+21.1%), from -€421,267 to -€332,357
- Current portion of long-term debt -€51,947
down €51,947 (-74.2%), from €69,986 to €18,038
- Debts after one year -€14,877
down €14,877 (-52.7%), from €28,211 to €13,334
- Short-term financial debts +€4,158
up €4,158 (+2.1%), from €200,000 to €204,158
of which Other loans: +€4,158
- Accrued charges and deferred income -€4,004
down €4,004 (-66.7%), from €6,006 to €2,002
- Financial income +€1,764
up €1,764 (+119%), from €1,481 to €3,246
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.
Derived cash bridge
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 | €279,040 | €297,287 | +€18,247 | +6.5% |
| Fixed assets | 21/28 | €101,456 | €79,527 | -€21,929 | -21.6% |
| Tangible fixed assets | 22/27 | €101,456 | €79,527 | -€21,929 | -21.6% |
| Land and buildings | 22 | €94,325 | €72,999 | -€21,325 | -22.6% |
| Plant, machinery and equipment | 23 | €1,288 | €1,923 | +€635 | +49.3% |
| Furniture and vehicles | 24 | €5,843 | €4,604 | -€1,239 | -21.2% |
| Current assets | 29/58 | €177,585 | €217,761 | +€40,176 | +22.6% |
| Stocks and contracts in progress | 3 | €108,832 | €109,486 | +€655 | +0.6% |
| Stocks | 30/36 | €108,832 | €109,486 | +€655 | +0.6% |
| Amounts receivable within one year | 40/41 | €61,262 | €105,033 | +€43,771 | +71.4% |
| Trade receivables | 40 | €25,330 | €28,625 | +€3,295 | +13.0% |
| Other amounts receivable | 41 | €35,931 | €76,408 | +€40,476 | +113% |
| Cash at bank and in hand | 54/58 | €1,859 | €129 | -€1,730 | -93.0% |
| Deferred charges and accrued income | 490/1 | €5,632 | €3,112 | -€2,520 | -44.7% |
| Total equity and liabilities | 10/49 | €279,040 | €297,287 | +€18,247 | +6.5% |
| Equity | 10/15 | -€382,109 | -€293,199 | +€88,909 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,958 | €32,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,958 | €32,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€421,267 | -€332,357 | +€88,909 | +21.1% |
| Amounts payable | 17/49 | €661,149 | €590,486 | -€70,663 | -10.7% |
| Amounts payable after more than one year | 17 | €28,211 | €13,334 | -€14,877 | -52.7% |
| Financial debts | 170/4 | €28,211 | €13,334 | -€14,877 | -52.7% |
| Amounts payable within one year | 42/48 | €626,932 | €575,150 | -€51,782 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €69,986 | €18,038 | -€51,947 | -74.2% |
| Financial debts | 43 | €200,000 | €204,158 | +€4,158 | +2.1% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Other loans | 439 | - | €4,158 | +€4,158 | |
| Trade debts | 44 | €339,288 | €337,177 | -€2,111 | -0.6% |
| Suppliers | 440/4 | €339,288 | €337,177 | -€2,111 | -0.6% |
| Taxes, remuneration and social security | 45 | €17,659 | €15,777 | -€1,882 | -10.7% |
| Taxes | 450/3 | €17,659 | €15,777 | -€1,882 | -10.7% |
| Accrued charges and deferred income | 492/3 | €6,006 | €2,002 | -€4,004 | -66.7% |
| Remuneration, social security and pensions | 62 | €207 | €403 | +€196 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,768 | €24,359 | +€591 | +2.5% |
| Other operating charges | 640/8 | €3,364 | €2,824 | -€540 | -16.0% |
| Gross operating margin | 9900 | €133,349 | €133,656 | +€308 | +0.2% |
| Operating profit (loss) | 9901 | €106,010 | €106,070 | +€60 | +0.1% |
| Financial income | 75/76B | €1,481 | €3,246 | +€1,764 | +119% |
| Recurring financial income | 75 | €1,481 | €3,246 | +€1,764 | +119% |
| Financial charges | 65/66B | €20,473 | €20,232 | -€241 | -1.2% |
| Recurring financial charges | 65 | €20,473 | €20,232 | -€241 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €87,018 | €89,084 | +€2,066 | +2.4% |
| Income taxes | 67/77 | €164 | €174 | +€10 | +6.1% |
| Profit (loss) for the period | 9904 | €86,854 | €88,909 | +€2,056 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,854 | €88,909 | +€2,056 | +2.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.