OFM 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.
OFM Consulting
Largest movements
- Current assets -€1,563
down €1,563 (-2.2%), from €70,847 to €69,283
of which Cash: -€2,017
- Equity -€1,563
down €1,563 (-2.2%), from €70,847 to €69,283
of which Profit (loss) carried forward: -€1,563
- Gross operating margin -€1,039
down €1,039, from €280 to -€759
- Other operating charges +€761
new in 2022: €761
- Purchases and services +€759
new in 2022: €759
- Taxes -€211
no longer reported in 2022 (was €211)
- Financial charges +€43
new in 2022: €43
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,847 | €69,283 | -€1,563 | -2.2% |
| Current assets | 29/58 | €70,847 | €69,283 | -€1,563 | -2.2% |
| Amounts receivable within one year | 40/41 | €55,623 | €56,263 | +€640 | +1.2% |
| Trade receivables | 40 | - | €39,022 | +€39,022 | |
| Other amounts receivable | 41 | - | €17,240 | +€17,240 | |
| Cash at bank and in hand | 54/58 | €14,940 | €12,924 | -€2,017 | -13.5% |
| Deferred charges and accrued income | 490/1 | - | €97 | +€97 | |
| Total equity and liabilities | 10/49 | €70,847 | €69,283 | -€1,563 | -2.2% |
| Equity | 10/15 | €70,847 | €69,283 | -€1,563 | -2.2% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €53,250 | €53,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €51,390 | +€51,390 | |
| Profit (loss) carried forward | 14 | -€1,003 | -€2,567 | -€1,563 | -156% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €759 | +€759 | |
| Other operating charges | 640/8 | - | €761 | +€761 | |
| Gross operating margin | 9900 | €280 | -€759 | -€1,039 | |
| Operating profit (loss) | 9901 | -€665 | -€1,520 | -€854 | -128% |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | €127 | €43 | -€84 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€793 | -€1,563 | -€771 | -97.3% |
| Income taxes | 67/77 | €211 | - | -€211 | |
| Profit (loss) for the period | 9904 | -€1,003 | -€1,563 | -€560 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,003 | -€1,563 | -€560 | -55.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.