O²P Consulting: what changed
O²P Consulting
Largest movements
- Tangible fixed assets +€34,808
up €34,808 (+140%), from €24,943 to €59,751
of which Other tangible fixed assets: +€34,637
- Cash -€24,653
down €24,653 (-52.6%), from €46,832 to €22,179
mainly Investment in fixed assets (net) (-€43,813) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€5,122
up €5,122 (+307%), from €1,669 to €6,791
of which Other amounts receivable: +€3,453
- Other debts +€14,200
up €14,200 (+489%), from €2,902 to €17,102
- Profit (loss) carried forward -€2,861
down €2,861 (-6.5%), from €44,008 to €41,147
- Trade debts +€2,448
up €2,448 (+71.1%), from €3,444 to €5,892
- Tax, wage and social debts +€1,490
up €1,490 (+7.1%), from €21,091 to €22,581
of which Taxes: +€1,488
- Gross operating margin -€9,378
down €9,378 (-19.9%), from €47,107 to €37,729
- Taxes -€2,986
down €2,986 (-24.7%), from €12,089 to €9,102
- Depreciation +€1,590
up €1,590 (+21.4%), from €7,415 to €9,005
- Financial charges +€1,183
up €1,183 (+1,533%), from €77 to €1,260
- Other operating charges +€718
up €718 (+140%), from €511 to €1,229
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 | €73,444 | €88,721 | +€15,277 | +20.8% |
| Fixed assets | 21/28 | €24,943 | €59,751 | +€34,808 | +140% |
| Tangible fixed assets | 22/27 | €24,943 | €59,751 | +€34,808 | +140% |
| Furniture and vehicles | 24 | €3,891 | €4,061 | +€170 | +4.4% |
| Other tangible fixed assets | 26 | €21,052 | €55,690 | +€34,637 | +165% |
| Current assets | 29/58 | €48,501 | €28,970 | -€19,531 | -40.3% |
| Amounts receivable within one year | 40/41 | €1,669 | €6,791 | +€5,122 | +307% |
| Trade receivables | 40 | - | €1,669 | +€1,669 | |
| Other amounts receivable | 41 | €1,669 | €5,122 | +€3,453 | +207% |
| Cash at bank and in hand | 54/58 | €46,832 | €22,179 | -€24,653 | -52.6% |
| Total equity and liabilities | 10/49 | €73,444 | €88,721 | +€15,277 | +20.8% |
| Equity | 10/15 | €46,008 | €43,147 | -€2,861 | -6.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,008 | €41,147 | -€2,861 | -6.5% |
| Amounts payable | 17/49 | €27,436 | €45,574 | +€18,138 | +66.1% |
| Amounts payable within one year | 42/48 | €27,436 | €45,574 | +€18,138 | +66.1% |
| Trade debts | 44 | €3,444 | €5,892 | +€2,448 | +71.1% |
| Suppliers | 440/4 | €3,444 | €5,892 | +€2,448 | +71.1% |
| Taxes, remuneration and social security | 45 | €21,091 | €22,581 | +€1,490 | +7.1% |
| Taxes | 450/3 | €21,091 | €22,579 | +€1,488 | +7.1% |
| Remuneration and social security | 454/9 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €2,902 | €17,102 | +€14,200 | +489% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,415 | €9,005 | +€1,590 | +21.4% |
| Other operating charges | 640/8 | €511 | €1,229 | +€718 | +140% |
| Gross operating margin | 9900 | €47,107 | €37,729 | -€9,378 | -19.9% |
| Operating profit (loss) | 9901 | €39,181 | €27,495 | -€11,686 | -29.8% |
| Financial income | 75/76B | €0 | €7 | +€7 | +7,010% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +7,010% |
| Financial charges | 65/66B | €77 | €1,260 | +€1,183 | +1,533% |
| Recurring financial charges | 65 | €77 | €1,260 | +€1,183 | +1,533% |
| Profit (loss) for the period before taxes | 9903 | €39,103 | €26,241 | -€12,862 | -32.9% |
| Income taxes | 67/77 | €12,089 | €9,102 | -€2,986 | -24.7% |
| Profit (loss) for the period | 9904 | €27,015 | €17,139 | -€9,876 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,015 | €17,139 | -€9,876 | -36.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.