O-M 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-M CONSULTING
Largest movements
- Cash +€71,219
up €71,219 (+144%), from €49,439 to €120,657
mainly Net result for the year (+€64,004) and Receivables within one year (+€7,465)
- Receivables within one year -€7,465
down €7,465 (-30.9%), from €24,171 to €16,706
- Profit (loss) carried forward +€64,004
up €64,004 (+142%), from €45,006 to €109,010
- Tax, wage and social debts +€6,442
up €6,442 (+34.9%), from €18,450 to €24,893
- Other debts -€5,892
down €5,892 (-98.2%), from €6,000 to €108
- Gross operating margin +€35,729
up €35,729 (+75.1%), from €47,595 to €83,324
- Taxes +€7,133
up €7,133 (+72.0%), from €9,906 to €17,039
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 | €76,113 | €139,962 | +€63,849 | +83.9% |
| Fixed assets | 21/28 | €1,554 | €849 | -€705 | -45.4% |
| Tangible fixed assets | 22/27 | €1,554 | €849 | -€705 | -45.4% |
| Furniture and vehicles | 24 | €1,554 | €849 | -€705 | -45.4% |
| Current assets | 29/58 | €74,559 | €139,114 | +€64,554 | +86.6% |
| Amounts receivable within one year | 40/41 | €24,171 | €16,706 | -€7,465 | -30.9% |
| Trade receivables | 40 | €24,171 | €16,706 | -€7,465 | -30.9% |
| Cash at bank and in hand | 54/58 | €49,439 | €120,657 | +€71,219 | +144% |
| Deferred charges and accrued income | 490/1 | €949 | €1,750 | +€801 | +84.4% |
| Total equity and liabilities | 10/49 | €76,113 | €139,962 | +€63,849 | +83.9% |
| Equity | 10/15 | €48,506 | €112,510 | +€64,004 | +132% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,006 | €109,010 | +€64,004 | +142% |
| Amounts payable | 17/49 | €27,607 | €27,452 | -€155 | -0.6% |
| Amounts payable within one year | 42/48 | €27,607 | €27,452 | -€155 | -0.6% |
| Trade debts | 44 | €3,157 | €2,452 | -€705 | -22.3% |
| Suppliers | 440/4 | €3,157 | €2,452 | -€705 | -22.3% |
| Taxes, remuneration and social security | 45 | €18,450 | €24,893 | +€6,442 | +34.9% |
| Taxes | 450/3 | €18,450 | €24,893 | +€6,442 | +34.9% |
| Other amounts payable | 47/48 | €6,000 | €108 | -€5,892 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €559 | €705 | +€146 | +26.1% |
| Other operating charges | 640/8 | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | €47,595 | €83,324 | +€35,729 | +75.1% |
| Operating profit (loss) | 9901 | €46,936 | €82,519 | +€35,583 | +75.8% |
| Financial charges | 65/66B | €1,539 | €1,476 | -€63 | -4.1% |
| Recurring financial charges | 65 | €1,539 | €1,476 | -€63 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €45,397 | €81,043 | +€35,646 | +78.5% |
| Income taxes | 67/77 | €9,906 | €17,039 | +€7,133 | +72.0% |
| Profit (loss) for the period | 9904 | €35,491 | €64,004 | +€28,513 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,491 | €64,004 | +€28,513 | +80.3% |
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 29 October 2026 via checked.be.