O&C Consulting: 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.
O&C Consulting
Largest movements
- Cash +€27,713
up €27,713 (+44.6%), from €62,110 to €89,823
mainly Net result for the year (+€34,081) and Tax, wage and social debts (+€1,613)
- Deferred charges and accrued income +€3,077
up €3,077 (+168%), from €1,826 to €4,903
- Receivables within one year +€2,805
up €2,805 (+26.9%), from €10,408 to €13,213
- Reserves +€34,081
up €34,081 (+70.0%), from €48,691 to €82,772
- Other debts -€1,942
down €1,942 (-26.7%), from €7,279 to €5,336
- Tax, wage and social debts +€1,613
up €1,613 (+10.6%), from €15,198 to €16,811
- Gross operating margin +€3,644
up €3,644 (+8.3%), from €44,135 to €47,779
- Taxes +€1,159
up €1,159 (+12.3%), from €9,433 to €10,592
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,345 | €107,939 | +€33,595 | +45.2% |
| Current assets | 29/58 | €74,345 | €107,939 | +€33,595 | +45.2% |
| Amounts receivable within one year | 40/41 | €10,408 | €13,213 | +€2,805 | +26.9% |
| Trade receivables | 40 | €10,408 | €13,213 | +€2,805 | +26.9% |
| Cash at bank and in hand | 54/58 | €62,110 | €89,823 | +€27,713 | +44.6% |
| Deferred charges and accrued income | 490/1 | €1,826 | €4,903 | +€3,077 | +168% |
| Total equity and liabilities | 10/49 | €74,345 | €107,939 | +€33,595 | +45.2% |
| Equity | 10/15 | €51,191 | €85,272 | +€34,081 | +66.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,691 | €82,772 | +€34,081 | +70.0% |
| Distributable reserves | 133 | €48,691 | €82,772 | +€34,081 | +70.0% |
| Amounts payable | 17/49 | €23,154 | €22,668 | -€486 | -2.1% |
| Amounts payable within one year | 42/48 | €23,154 | €22,668 | -€486 | -2.1% |
| Trade debts | 44 | €677 | €521 | -€157 | -23.1% |
| Suppliers | 440/4 | €677 | €521 | -€157 | -23.1% |
| Taxes, remuneration and social security | 45 | €15,198 | €16,811 | +€1,613 | +10.6% |
| Taxes | 450/3 | €15,198 | €16,811 | +€1,613 | +10.6% |
| Other amounts payable | 47/48 | €7,279 | €5,336 | -€1,942 | -26.7% |
| Other operating charges | 640/8 | €735 | €867 | +€132 | +17.9% |
| Gross operating margin | 9900 | €44,135 | €47,779 | +€3,644 | +8.3% |
| Operating profit (loss) | 9901 | €43,400 | €46,912 | +€3,512 | +8.1% |
| Financial charges | 65/66B | €2,512 | €2,239 | -€273 | -10.9% |
| Recurring financial charges | 65 | €2,512 | €2,239 | -€273 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €40,888 | €44,673 | +€3,785 | +9.3% |
| Income taxes | 67/77 | €9,433 | €10,592 | +€1,159 | +12.3% |
| Profit (loss) for the period | 9904 | €31,455 | €34,081 | +€2,626 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,455 | €34,081 | +€2,626 | +8.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.