O.P. 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.P. CONSULTING
Largest movements
- Tangible fixed assets -€55,799
down €55,799 (-21.7%), from €256,725 to €200,926
of which Land and buildings: -€38,676
- Receivables within one year +€39,948
up €39,948 (+69.3%), from €57,612 to €97,559
of which Other amounts receivable: +€68,264
- Reserves -€119,325
down €119,325 (-12.6%), from €948,571 to €829,246
- Other debts +€110,959
up €110,959 (+275%), from €40,308 to €151,266
- Debts after one year -€12,000
down €12,000 (-92.3%), from €13,000 to €1,000
- Gross operating margin -€132,627
down €132,627 (-52.7%), from €251,584 to €118,956
- Taxes -€42,941
down €42,941 (-67.0%), from €64,068 to €21,127
- Financial income -€9,400
down €9,400 (-100.0%), from €9,401 to €1
- Depreciation -€4,733
down €4,733 (-12.2%), from €38,740 to €34,007
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 | €1,189,287 | €1,170,311 | -€18,976 | -1.6% |
| Fixed assets | 21/28 | €256,832 | €201,033 | -€55,799 | -21.7% |
| Tangible fixed assets | 22/27 | €256,725 | €200,926 | -€55,799 | -21.7% |
| Land and buildings | 22 | €169,363 | €130,688 | -€38,676 | -22.8% |
| Plant, machinery and equipment | 23 | €857 | €711 | -€146 | -17.0% |
| Furniture and vehicles | 24 | €49,068 | €33,672 | -€15,396 | -31.4% |
| Other tangible fixed assets | 26 | €37,436 | €35,855 | -€1,581 | -4.2% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €932,455 | €969,278 | +€36,822 | +3.9% |
| Amounts receivable within one year | 40/41 | €57,612 | €97,559 | +€39,948 | +69.3% |
| Trade receivables | 40 | €50,933 | €22,616 | -€28,317 | -55.6% |
| Other amounts receivable | 41 | €6,679 | €74,943 | +€68,264 | +1,022% |
| Current investments | 50/53 | €451,308 | €451,308 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €423,536 | €420,411 | -€3,125 | -0.7% |
| Total equity and liabilities | 10/49 | €1,189,287 | €1,170,311 | -€18,976 | -1.6% |
| Equity | 10/15 | €1,114,771 | €995,446 | -€119,325 | -10.7% |
| Contributions | 10/11 | €166,200 | €166,200 | = | 0.0% |
| Reserves | 13 | €948,571 | €829,246 | -€119,325 | -12.6% |
| Distributable reserves | 133 | €948,571 | €829,246 | -€119,325 | -12.6% |
| Amounts payable | 17/49 | €74,517 | €174,865 | +€100,348 | +135% |
| Amounts payable after more than one year | 17 | €13,000 | €1,000 | -€12,000 | -92.3% |
| Financial debts | 170/4 | €13,000 | €1,000 | -€12,000 | -92.3% |
| Amounts payable within one year | 42/48 | €61,517 | €173,865 | +€112,348 | +183% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €7,247 | €6,614 | -€634 | -8.7% |
| Suppliers | 440/4 | €7,247 | €6,614 | -€634 | -8.7% |
| Taxes, remuneration and social security | 45 | €1,962 | €3,985 | +€2,023 | +103% |
| Taxes | 450/3 | €1,962 | €1,985 | +€23 | +1.2% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €40,308 | €151,266 | +€110,959 | +275% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,740 | €34,007 | -€4,733 | -12.2% |
| Other operating charges | 640/8 | €2,662 | €2,461 | -€201 | -7.5% |
| Gross operating margin | 9900 | €251,584 | €118,956 | -€132,627 | -52.7% |
| Operating profit (loss) | 9901 | €210,181 | €82,488 | -€127,693 | -60.8% |
| Financial income | 75/76B | €9,401 | €1 | -€9,400 | -100.0% |
| Recurring financial income | 75 | €9,401 | €1 | -€9,400 | -100.0% |
| Financial charges | 65/66B | €6,209 | €7,636 | +€1,427 | +23.0% |
| Recurring financial charges | 65 | €6,209 | €7,636 | +€1,427 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €213,374 | €74,853 | -€138,521 | -64.9% |
| Income taxes | 67/77 | €64,068 | €21,127 | -€42,941 | -67.0% |
| Profit (loss) for the period | 9904 | €149,305 | €53,726 | -€95,580 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €149,305 | €53,726 | -€95,580 | -64.0% |
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 26 October 2026 via checked.be.