OA Consultancy: 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.
OA Consultancy
Largest movements
- Receivables within one year -€27,501
down €27,501 (-66.5%), from €41,386 to €13,885
of which Other amounts receivable: -€41,386
- Cash +€19,271
up €19,271 (+17.6%), from €109,717 to €128,988
mainly Net result for the year (+€65,558) and Other debts (+€44,860)
- Tangible fixed assets -€2,849
down €2,849 (-24.8%), from €11,492 to €8,643
- Profit (loss) carried forward -€58,942
down €58,942 (-43.4%), from €135,963 to €77,021
- Other debts +€44,860
new in 2025: €44,860
- Tax, wage and social debts +€2,946
up €2,946 (+11.6%), from €25,367 to €28,313
of which Taxes: +€5,699
- Gross operating margin +€62,720
up €62,720 (+237.7%), from €26,388 to €89,108
- Taxes +€12,185
up €12,185 (+202.3%), from €6,023 to €18,208
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.
Cash bridge derived
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 | €162,648 | €152,519 | -€10,129 | -6.2% |
| Fixed assets | 21/28 | €11,492 | €8,643 | -€2,849 | -24.8% |
| Tangible fixed assets | 22/27 | €11,492 | €8,643 | -€2,849 | -24.8% |
| Furniture and vehicles | 24 | €11,492 | €8,643 | -€2,849 | -24.8% |
| Current assets | 29/58 | €151,156 | €143,876 | -€7,280 | -4.8% |
| Amounts receivable within one year | 40/41 | €41,386 | €13,885 | -€27,501 | -66.5% |
| Trade receivables | 40 | - | €13,885 | +€13,885 | |
| Other amounts receivable | 41 | €41,386 | - | -€41,386 | |
| Cash at bank and in hand | 54/58 | €109,717 | €128,988 | +€19,271 | +17.6% |
| Deferred charges and accrued income | 490/1 | €53 | €1,003 | +€950 | +1792.5% |
| Total equity and liabilities | 10/49 | €162,648 | €152,519 | -€10,129 | -6.2% |
| Equity | 10/15 | €136,063 | €77,121 | -€58,942 | -43.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,963 | €77,021 | -€58,942 | -43.4% |
| Amounts payable | 17/49 | €26,585 | €75,398 | +€48,813 | +183.6% |
| Amounts payable within one year | 42/48 | €26,585 | €75,398 | +€48,813 | +183.6% |
| Trade debts | 44 | €1,218 | €2,225 | +€1,007 | +82.7% |
| Suppliers | 440/4 | €1,218 | €2,225 | +€1,007 | +82.7% |
| Taxes, remuneration and social security | 45 | €25,367 | €28,313 | +€2,946 | +11.6% |
| Taxes | 450/3 | €22,614 | €28,313 | +€5,699 | +25.2% |
| Remuneration and social security | 454/9 | €2,753 | - | -€2,753 | |
| Other amounts payable | 47/48 | - | €44,860 | +€44,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,710 | €4,275 | +€565 | +15.2% |
| Other operating charges | 640/8 | €177 | €982 | +€805 | +454.8% |
| Gross operating margin | 9900 | €26,388 | €89,108 | +€62,720 | +237.7% |
| Operating profit (loss) | 9901 | €22,501 | €83,851 | +€61,350 | +272.7% |
| Financial income | 75/76B | €833 | - | -€833 | |
| Recurring financial income | 75 | €833 | - | -€833 | |
| Financial charges | 65/66B | €99 | €85 | -€14 | -14.1% |
| Recurring financial charges | 65 | €99 | €85 | -€14 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €23,235 | €83,766 | +€60,531 | +260.5% |
| Income taxes | 67/77 | €6,023 | €18,208 | +€12,185 | +202.3% |
| Profit (loss) for the period | 9904 | €17,212 | €65,558 | +€48,346 | +280.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,212 | €65,558 | +€48,346 | +280.9% |
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 10 October 2026 via checked.be.