OG 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.
OG CONSULTING
Largest movements
- Cash +€115,131
up €115,131 (+109%), from €105,712 to €220,843
mainly Net result for the year (+€118,907) and Tax, wage and social debts (+€30,715)
- Current investments +€51,361
new in 2025: €51,361
- Receivables within one year -€25,945
down €25,945 (-54.8%), from €47,378 to €21,432
- Tangible fixed assets +€5,071
up €5,071 (+331%), from €1,530 to €6,601
of which Furniture and vehicles: +€5,577
- Profit (loss) carried forward +€118,907
up €118,907 (+122%), from €97,636 to €216,543
- Tax, wage and social debts +€30,715
up €30,715 (+61.9%), from €49,611 to €80,326
- Trade debts -€3,438
down €3,438 (-71.5%), from €4,807 to €1,369
- Gross operating margin +€25,148
up €25,148 (+19.5%), from €128,924 to €154,071
- Taxes +€3,058
up €3,058 (+10.2%), from €30,000 to €33,058
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 | €154,620 | €300,238 | +€145,618 | +94.2% |
| Fixed assets | 21/28 | €1,530 | €6,601 | +€5,071 | +331% |
| Tangible fixed assets | 22/27 | €1,530 | €6,601 | +€5,071 | +331% |
| Plant, machinery and equipment | 23 | €1,530 | €1,025 | -€505 | -33.0% |
| Furniture and vehicles | 24 | - | €5,577 | +€5,577 | |
| Current assets | 29/58 | €153,090 | €293,636 | +€140,546 | +91.8% |
| Amounts receivable within one year | 40/41 | €47,378 | €21,432 | -€25,945 | -54.8% |
| Trade receivables | 40 | €47,378 | €21,432 | -€25,945 | -54.8% |
| Current investments | 50/53 | - | €51,361 | +€51,361 | |
| Cash at bank and in hand | 54/58 | €105,712 | €220,843 | +€115,131 | +109% |
| Total equity and liabilities | 10/49 | €154,620 | €300,238 | +€145,618 | +94.2% |
| Equity | 10/15 | €99,636 | €218,543 | +€118,907 | +119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,636 | €216,543 | +€118,907 | +122% |
| Amounts payable | 17/49 | €54,984 | €81,695 | +€26,711 | +48.6% |
| Amounts payable within one year | 42/48 | €54,715 | €81,695 | +€26,980 | +49.3% |
| Financial debts | 43 | €297 | - | -€297 | |
| Credit institutions | 430/8 | €297 | - | -€297 | |
| Trade debts | 44 | €4,807 | €1,369 | -€3,438 | -71.5% |
| Suppliers | 440/4 | €4,807 | €1,369 | -€3,438 | -71.5% |
| Taxes, remuneration and social security | 45 | €49,611 | €80,326 | +€30,715 | +61.9% |
| Taxes | 450/3 | €49,611 | €80,326 | +€30,715 | +61.9% |
| Accrued charges and deferred income | 492/3 | €269 | - | -€269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | €805 | +€803 | +58,218% |
| Other operating charges | 640/8 | €1,234 | €1,437 | +€203 | +16.5% |
| Gross operating margin | 9900 | €128,924 | €154,071 | +€25,148 | +19.5% |
| Operating profit (loss) | 9901 | €127,688 | €151,830 | +€24,141 | +18.9% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €53 | €58 | +€5 | +10.3% |
| Recurring financial charges | 65 | €53 | €58 | +€5 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €127,636 | €151,965 | +€24,329 | +19.1% |
| Income taxes | 67/77 | €30,000 | €33,058 | +€3,058 | +10.2% |
| Profit (loss) for the period | 9904 | €97,636 | €118,907 | +€21,271 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,636 | €118,907 | +€21,271 | +21.8% |
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 21 October 2026 via checked.be.