PINKY OPTIC: 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.
PINKY OPTIC
Largest movements
- Receivables within one year -€1,241
down €1,241 (-9.5%), from €13,056 to €11,814
- Deferred charges and accrued income +€994
new in 2024: €994
- Trade debts -€13,113
down €13,113 (-93.3%), from €14,048 to €934
- Profit (loss) carried forward +€12,679
up €12,679 (+27.8%), from €45,617 to €58,296
- Tax, wage and social debts +€3,844
up €3,844 (+55.3%), from €6,957 to €10,801
of which Remuneration and social security: +€4,468
- Other debts -€2,861
no longer reported in 2024 (was €2,861)
- Gross operating margin +€26,915
up €26,915 (+44.7%), from €60,172 to €87,087
- Staff costs +€22,365
up €22,365 (+58.9%), from €37,970 to €60,335
- Taxes +€9,038
new in 2024: €9,038
- Other operating charges +€1,934
up €1,934 (+136.1%), from €1,421 to €3,356
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 | €79,483 | €80,031 | +€549 | +0.7% |
| Current assets | 29/58 | €79,483 | €80,031 | +€549 | +0.7% |
| Amounts receivable within one year | 40/41 | €13,056 | €11,814 | -€1,241 | -9.5% |
| Trade receivables | 40 | €13,056 | €11,814 | -€1,241 | -9.5% |
| Cash at bank and in hand | 54/58 | €66,427 | €67,223 | +€796 | +1.2% |
| Deferred charges and accrued income | 490/1 | - | €994 | +€994 | |
| Total equity and liabilities | 10/49 | €79,483 | €80,031 | +€549 | +0.7% |
| Equity | 10/15 | €55,617 | €68,296 | +€12,679 | +22.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,617 | €58,296 | +€12,679 | +27.8% |
| Amounts payable | 17/49 | €23,866 | €11,735 | -€12,130 | -50.8% |
| Amounts payable within one year | 42/48 | €23,866 | €11,735 | -€12,130 | -50.8% |
| Trade debts | 44 | €14,048 | €934 | -€13,113 | -93.3% |
| Suppliers | 440/4 | €14,048 | €934 | -€13,113 | -93.3% |
| Taxes, remuneration and social security | 45 | €6,957 | €10,801 | +€3,844 | +55.3% |
| Taxes | 450/3 | €6,639 | €6,015 | -€623 | -9.4% |
| Remuneration and social security | 454/9 | €318 | €4,786 | +€4,468 | +1404.8% |
| Other amounts payable | 47/48 | €2,861 | - | -€2,861 | |
| Remuneration, social security and pensions | 62 | €37,970 | €60,335 | +€22,365 | +58.9% |
| Other operating charges | 640/8 | €1,421 | €3,356 | +€1,934 | +136.1% |
| Gross operating margin | 9900 | €60,172 | €87,087 | +€26,915 | +44.7% |
| Operating profit (loss) | 9901 | €20,780 | €23,397 | +€2,616 | +12.6% |
| Financial income | 75/76B | €21 | €99 | +€78 | +380.5% |
| Recurring financial income | 75 | €21 | €99 | +€78 | +380.5% |
| Financial charges | 65/66B | €1,298 | €1,778 | +€480 | +37.0% |
| Recurring financial charges | 65 | €1,298 | €1,778 | +€480 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €19,503 | €21,717 | +€2,214 | +11.4% |
| Income taxes | 67/77 | - | €9,038 | +€9,038 | |
| Profit (loss) for the period | 9904 | €19,503 | €12,679 | -€6,824 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,503 | €12,679 | -€6,824 | -35.0% |
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 4 October 2026 via checked.be.