O&L Consult: 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&L Consult
Largest movements
- Receivables within one year +€20,258
up €20,258 (+404%), from €5,016 to €25,274
of which Other amounts receivable: +€22,995
- Cash -€1,547
down €1,547 (-6.6%), from €23,451 to €21,904
mainly Receivables within one year (-€20,258) and Other debts (-€2,087)
- Profit (loss) carried forward +€18,037
up €18,037 (+97.2%), from €18,553 to €36,591
- Tax, wage and social debts +€2,562
up €2,562 (+53.3%), from €4,811 to €7,373
- Other debts -€2,087
no longer reported in 2025 (was €2,087)
- Taxes +€2,562
up €2,562 (+53.3%), from €4,811 to €7,373
- Gross operating margin +€1,613
up €1,613 (+6.7%), from €24,242 to €25,855
- Other operating charges -€422
down €422 (-51.4%), from €822 to €400
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 | €28,467 | €47,178 | +€18,711 | +65.7% |
| Current assets | 29/58 | €28,467 | €47,178 | +€18,711 | +65.7% |
| Amounts receivable within one year | 40/41 | €5,016 | €25,274 | +€20,258 | +404% |
| Trade receivables | 40 | €2,737 | - | -€2,737 | |
| Other amounts receivable | 41 | €2,280 | €25,274 | +€22,995 | +1,009% |
| Cash at bank and in hand | 54/58 | €23,451 | €21,904 | -€1,547 | -6.6% |
| Total equity and liabilities | 10/49 | €28,467 | €47,178 | +€18,711 | +65.7% |
| Equity | 10/15 | €21,553 | €39,591 | +€18,037 | +83.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,553 | €36,591 | +€18,037 | +97.2% |
| Amounts payable | 17/49 | €6,914 | €7,587 | +€673 | +9.7% |
| Amounts payable within one year | 42/48 | €6,914 | €7,587 | +€673 | +9.7% |
| Trade debts | 44 | €16 | €214 | +€198 | +1,238% |
| Suppliers | 440/4 | €16 | €214 | +€198 | +1,238% |
| Taxes, remuneration and social security | 45 | €4,811 | €7,373 | +€2,562 | +53.3% |
| Taxes | 450/3 | €4,811 | €7,373 | +€2,562 | +53.3% |
| Other amounts payable | 47/48 | €2,087 | - | -€2,087 | |
| Other operating charges | 640/8 | €822 | €400 | -€422 | -51.4% |
| Gross operating margin | 9900 | €24,242 | €25,855 | +€1,613 | +6.7% |
| Operating profit (loss) | 9901 | €23,420 | €25,455 | +€2,036 | +8.7% |
| Financial charges | 65/66B | €56 | €45 | -€11 | -19.1% |
| Recurring financial charges | 65 | €56 | €45 | -€11 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €23,364 | €25,410 | +€2,046 | +8.8% |
| Income taxes | 67/77 | €4,811 | €7,373 | +€2,562 | +53.3% |
| Profit (loss) for the period | 9904 | €18,553 | €18,037 | -€516 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,553 | €18,037 | -€516 | -2.8% |
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 18 October 2026 via checked.be.