CELINE OPSOMER IT CONSULTING: what changed
CELINE OPSOMER IT CONSULTING
Largest movements
- Receivables within one year -€17,686
down €17,686 (-61.5%), from €28,767 to €11,081
of which Trade receivables: -€16,573
- Cash +€6,494
up €6,494 (+41.2%), from €15,743 to €22,236
mainly Receivables within one year (+€17,686) and Other debts (+€16,690)
- Deferred charges and accrued income -€1,239
down €1,239 (-16.7%), from €7,440 to €6,201
- Tangible fixed assets +€924
new in 2025: €924
- Profit (loss) carried forward -€25,242
down €25,242 (-61.7%), from €40,882 to €15,640
- Other debts +€16,690
up €16,690 (+510%), from €3,272 to €19,962
- Tax, wage and social debts -€3,444
down €3,444 (-60.1%), from €5,726 to €2,282
of which Taxes: -€5,655
- Gross operating margin -€24,371
down €24,371, from €15,324 to -€9,046
- Taxes -€4,029
down €4,029 (-93.1%), from €4,327 to €298
- Other operating charges +€411
up €411 (+103%), from €399 to €810
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,950 | €40,443 | -€11,507 | -22.2% |
| Fixed assets | 21/28 | - | €924 | +€924 | |
| Tangible fixed assets | 22/27 | - | €924 | +€924 | |
| Furniture and vehicles | 24 | - | €924 | +€924 | |
| Current assets | 29/58 | €51,950 | €39,519 | -€12,431 | -23.9% |
| Amounts receivable within one year | 40/41 | €28,767 | €11,081 | -€17,686 | -61.5% |
| Trade receivables | 40 | €24,550 | €7,976 | -€16,573 | -67.5% |
| Other amounts receivable | 41 | €4,218 | €3,105 | -€1,113 | -26.4% |
| Cash at bank and in hand | 54/58 | €15,743 | €22,236 | +€6,494 | +41.2% |
| Deferred charges and accrued income | 490/1 | €7,440 | €6,201 | -€1,239 | -16.7% |
| Total equity and liabilities | 10/49 | €51,950 | €40,443 | -€11,507 | -22.2% |
| Equity | 10/15 | €42,882 | €17,640 | -€25,242 | -58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,882 | €15,640 | -€25,242 | -61.7% |
| Amounts payable | 17/49 | €9,068 | €22,803 | +€13,735 | +151% |
| Amounts payable within one year | 42/48 | €9,068 | €22,803 | +€13,735 | +151% |
| Trade debts | 44 | €70 | €559 | +€489 | +696% |
| Suppliers | 440/4 | €70 | €559 | +€489 | +696% |
| Taxes, remuneration and social security | 45 | €5,726 | €2,282 | -€3,444 | -60.1% |
| Taxes | 450/3 | €5,726 | €71 | -€5,655 | -98.8% |
| Remuneration and social security | 454/9 | - | €2,211 | +€2,211 | |
| Other amounts payable | 47/48 | €3,272 | €19,962 | +€16,690 | +510% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €103 | +€103 | |
| Other operating charges | 640/8 | €399 | €810 | +€411 | +103% |
| Gross operating margin | 9900 | €15,324 | -€9,046 | -€24,371 | |
| Operating profit (loss) | 9901 | €14,925 | -€9,959 | -€24,885 | |
| Financial income | 75/76B | €22 | €105 | +€84 | +386% |
| Recurring financial income | 75 | €22 | €105 | +€84 | +386% |
| Financial charges | 65/66B | €60 | €90 | +€31 | +52.0% |
| Recurring financial charges | 65 | €60 | €90 | +€31 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €14,888 | -€9,944 | -€24,832 | |
| Income taxes | 67/77 | €4,327 | €298 | -€4,029 | -93.1% |
| Profit (loss) for the period | 9904 | €10,561 | -€10,242 | -€20,803 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,561 | -€10,242 | -€20,803 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.