O4 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.
O4 Consulting
Largest movements
- Current investments +€143,978
up €143,978 (+9.6%), from €1.5m to €1.6m
- Cash -€68,686
down €68,686 (-25.6%), from €268,534 to €199,848
mainly Current investments (-€143,978) and Other debts (-€50,805)
- Tangible fixed assets -€47,424
down €47,424 (-13.1%), from €362,251 to €314,827
of which Furniture and vehicles: -€30,667
- Receivables within one year -€37,089
down €37,089 (-86.1%), from €43,080 to €5,991
of which Other amounts receivable: -€33,766
- Reserves +€51,451
up €51,451 (+2.6%), from €2.0m to €2.0m
- Other debts -€50,805
down €50,805 (-50.8%), from €100,000 to €49,195
- Debts after one year -€38,079
down €38,079 (-47.6%), from €80,000 to €41,921
- Financial income +€129,468
up €129,468 (+378%), from €34,274 to €163,741
- Taxes +€29,361
up €29,361 (+7,056%), from €416 to €29,777
- Depreciation +€14,403
up €14,403 (+40.6%), from €35,500 to €49,903
- Other operating charges +€6,844
up €6,844 (+123%), from €5,577 to €12,422
- Financial charges -€4,148
down €4,148 (-6.6%), from €63,232 to €59,084
of which Non-recurring financial charges: -€50,975
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 | €2,169,934 | €2,163,076 | -€6,857 | -0.3% |
| Fixed assets | 21/28 | €362,251 | €314,827 | -€47,424 | -13.1% |
| Tangible fixed assets | 22/27 | €362,251 | €314,827 | -€47,424 | -13.1% |
| Land and buildings | 22 | €220,963 | €206,443 | -€14,519 | -6.6% |
| Plant, machinery and equipment | 23 | €2,476 | €239 | -€2,238 | -90.4% |
| Furniture and vehicles | 24 | €138,812 | €108,145 | -€30,667 | -22.1% |
| Current assets | 29/58 | €1,807,682 | €1,848,249 | +€40,567 | +2.2% |
| Amounts receivable within one year | 40/41 | €43,080 | €5,991 | -€37,089 | -86.1% |
| Trade receivables | 40 | €7,410 | €4,087 | -€3,323 | -44.8% |
| Other amounts receivable | 41 | €35,671 | €1,905 | -€33,766 | -94.7% |
| Current investments | 50/53 | €1,496,068 | €1,640,046 | +€143,978 | +9.6% |
| Cash at bank and in hand | 54/58 | €268,534 | €199,848 | -€68,686 | -25.6% |
| Deferred charges and accrued income | 490/1 | - | €2,365 | +€2,365 | |
| Total equity and liabilities | 10/49 | €2,169,934 | €2,163,076 | -€6,857 | -0.3% |
| Equity | 10/15 | €1,987,981 | €2,039,432 | +€51,451 | +2.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,969,431 | €2,020,882 | +€51,451 | +2.6% |
| Distributable reserves | 133 | €1,969,431 | €2,020,882 | +€51,451 | +2.6% |
| Amounts payable | 17/49 | €181,952 | €123,644 | -€58,308 | -32.0% |
| Amounts payable after more than one year | 17 | €80,000 | €41,921 | -€38,079 | -47.6% |
| Financial debts | 170/4 | €80,000 | €41,921 | -€38,079 | -47.6% |
| Amounts payable within one year | 42/48 | €101,952 | €81,723 | -€20,229 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €19,497 | +€19,497 | |
| Trade debts | 44 | - | €1,734 | +€1,734 | |
| Suppliers | 440/4 | - | €1,734 | +€1,734 | |
| Taxes, remuneration and social security | 45 | €1,952 | €11,297 | +€9,345 | +479% |
| Taxes | 450/3 | €1,952 | €11,297 | +€9,345 | +479% |
| Other amounts payable | 47/48 | €100,000 | €49,195 | -€50,805 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,500 | €49,903 | +€14,403 | +40.6% |
| Other operating charges | 640/8 | €5,577 | €12,422 | +€6,844 | +123% |
| Non-recurring operating charges | 66A | €2,013 | - | -€2,013 | |
| Gross operating margin | 9900 | €40,095 | €38,896 | -€1,199 | -3.0% |
| Operating profit (loss) | 9901 | -€2,996 | -€23,429 | -€20,433 | -682% |
| Financial income | 75/76B | €34,274 | €163,741 | +€129,468 | +378% |
| Recurring financial income | 75 | €34,274 | €163,741 | +€129,468 | +378% |
| Financial charges | 65/66B | €63,232 | €59,084 | -€4,148 | -6.6% |
| Recurring financial charges | 65 | €12,257 | €59,084 | +€46,827 | +382% |
| Non-recurring financial charges | 66B | €50,975 | - | -€50,975 | |
| Profit (loss) for the period before taxes | 9903 | -€31,954 | €81,228 | +€113,182 | |
| Income taxes | 67/77 | €416 | €29,777 | +€29,361 | +7,056% |
| Profit (loss) for the period | 9904 | -€32,370 | €51,451 | +€83,821 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,370 | €51,451 | +€83,821 |
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 20 October 2026 via checked.be.