Ogma 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.
Ogma Consulting
Largest movements
- Receivables within one year -€9,400
down €9,400 (-58.6%), from €16,050 to €6,650
of which Trade receivables: -€9,472
- Tax, wage and social debts -€11,961
down €11,961 (-53.6%), from €22,322 to €10,361
- Debts after one year -€6,940
down €6,940 (-3.2%), from €216,167 to €209,226
- Reserves +€5,406
up €5,406 (+10.2%), from €52,994 to €58,400
of which Distributable reserves: +€5,406
- Other debts -€5,378
down €5,378 (-61.3%), from €8,778 to €3,401
- Gross operating margin -€7,375
down €7,375 (-16.0%), from €46,116 to €38,741
- Depreciation +€6,375
up €6,375 (+32.1%), from €19,850 to €26,225
- Taxes -€1,830
down €1,830 (-38.5%), from €4,758 to €2,928
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 | €456,770 | €443,226 | -€13,544 | -3.0% |
| Fixed assets | 21/28 | €430,308 | €427,665 | -€2,643 | -0.6% |
| Tangible fixed assets | 22/27 | €430,308 | €427,665 | -€2,643 | -0.6% |
| Land and buildings | 22 | €392,668 | €395,685 | +€3,017 | +0.8% |
| Plant, machinery and equipment | 23 | €1,273 | €3,692 | +€2,419 | +190% |
| Furniture and vehicles | 24 | €36,367 | €28,288 | -€8,079 | -22.2% |
| Current assets | 29/58 | €26,462 | €15,561 | -€10,901 | -41.2% |
| Amounts receivable within one year | 40/41 | €16,050 | €6,650 | -€9,400 | -58.6% |
| Trade receivables | 40 | €16,050 | €6,578 | -€9,472 | -59.0% |
| Other amounts receivable | 41 | - | €72 | +€72 | |
| Cash at bank and in hand | 54/58 | €10,412 | €8,911 | -€1,501 | -14.4% |
| Total equity and liabilities | 10/49 | €456,770 | €443,226 | -€13,544 | -3.0% |
| Equity | 10/15 | €202,698 | €208,103 | +€5,406 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €11,430 | €11,430 | = | 0.0% |
| Reserves | 13 | €52,994 | €58,400 | +€5,406 | +10.2% |
| Tax-exempt reserves | 132 | €2,833 | €2,833 | = | 0.0% |
| Distributable reserves | 133 | €50,162 | €55,567 | +€5,406 | +10.8% |
| Profit (loss) carried forward | 14 | €132,073 | €132,073 | = | 0.0% |
| Amounts payable | 17/49 | €254,073 | €235,123 | -€18,950 | -7.5% |
| Amounts payable after more than one year | 17 | €216,167 | €209,226 | -€6,940 | -3.2% |
| Financial debts | 170/4 | €216,167 | €209,226 | -€6,940 | -3.2% |
| Amounts payable within one year | 42/48 | €37,906 | €25,896 | -€12,010 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €6,676 | €6,940 | +€264 | +4.0% |
| Trade debts | 44 | €129 | €850 | +€720 | +558% |
| Suppliers | 440/4 | €129 | €850 | +€720 | +558% |
| Advances received on contracts in progress | 46 | - | €4,345 | +€4,345 | |
| Taxes, remuneration and social security | 45 | €22,322 | €10,361 | -€11,961 | -53.6% |
| Taxes | 450/3 | €22,322 | €10,361 | -€11,961 | -53.6% |
| Other amounts payable | 47/48 | €8,778 | €3,401 | -€5,378 | -61.3% |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,850 | €26,225 | +€6,375 | +32.1% |
| Other operating charges | 640/8 | €2,314 | €2,726 | +€412 | +17.8% |
| Gross operating margin | 9900 | €46,116 | €38,741 | -€7,375 | -16.0% |
| Operating profit (loss) | 9901 | €23,951 | €9,790 | -€14,162 | -59.1% |
| Financial income | 75/76B | €58 | - | -€58 | |
| Recurring financial income | 75 | €58 | - | -€58 | |
| Financial charges | 65/66B | €1,311 | €1,456 | +€145 | +11.0% |
| Recurring financial charges | 65 | €1,311 | €1,456 | +€145 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €22,699 | €8,334 | -€14,365 | -63.3% |
| Income taxes | 67/77 | €4,758 | €2,928 | -€1,830 | -38.5% |
| Profit (loss) for the period | 9904 | €17,941 | €5,406 | -€12,535 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,941 | €5,406 | -€12,535 | -69.9% |
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 26 October 2026 via checked.be.