OHptimum 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.
OHptimum Consulting
Largest movements
- Receivables within one year +€28,140
up €28,140 (+124%), from €22,718 to €50,858
of which Other amounts receivable: +€24,462
- Financial fixed assets -€6,111
no longer reported in 2024 (was €6,111)
- Cash +€2,505
up €2,505 (+160%), from €1,564 to €4,069
mainly Net result for the year (+€38,019) and Other debts (+€36,550)
- Other debts +€36,550
up €36,550 (+287%), from €12,750 to €49,300
- Profit (loss) carried forward -€19,981
down €19,981 (-65.6%), from €30,465 to €10,484
- Tax, wage and social debts +€5,317
up €5,317 (+139%), from €3,824 to €9,141
- Short-term financial debts +€3,813
up €3,813 (+203%), from €1,877 to €5,690
- Trade debts -€1,318
down €1,318 (-83.7%), from €1,575 to €257
- Financial income +€16,345
new in 2024: €16,345
of which Non-recurring financial income: +€16,344
- Taxes +€5,153
up €5,153 (+57.8%), from €8,917 to €14,071
- Gross operating margin +€1,495
up €1,495 (+4.2%), from €35,653 to €37,148
- Depreciation -€596
down €596 (-84.4%), from €707 to €111
- Other operating charges +€452
up €452 (+109%), from €413 to €865
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,950 | €95,331 | +€24,381 | +34.4% |
| Fixed assets | 21/28 | €46,222 | €40,000 | -€6,222 | -13.5% |
| Tangible fixed assets | 22/27 | €40,111 | €40,000 | -€111 | -0.3% |
| Furniture and vehicles | 24 | €111 | - | -€111 | |
| Other tangible fixed assets | 26 | €40,000 | €40,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,111 | - | -€6,111 | |
| Current assets | 29/58 | €24,729 | €55,331 | +€30,602 | +124% |
| Amounts receivable within one year | 40/41 | €22,718 | €50,858 | +€28,140 | +124% |
| Trade receivables | 40 | €8,907 | €12,585 | +€3,677 | +41.3% |
| Other amounts receivable | 41 | €13,811 | €38,273 | +€24,462 | +177% |
| Cash at bank and in hand | 54/58 | €1,564 | €4,069 | +€2,505 | +160% |
| Deferred charges and accrued income | 490/1 | €447 | €405 | -€42 | -9.4% |
| Total equity and liabilities | 10/49 | €70,950 | €95,331 | +€24,381 | +34.4% |
| Equity | 10/15 | €50,925 | €30,944 | -€19,981 | -39.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,465 | €10,484 | -€19,981 | -65.6% |
| Amounts payable | 17/49 | €20,026 | €64,387 | +€44,362 | +222% |
| Amounts payable within one year | 42/48 | €20,026 | €64,387 | +€44,362 | +222% |
| Financial debts | 43 | €1,877 | €5,690 | +€3,813 | +203% |
| Credit institutions | 430/8 | €1,877 | €5,690 | +€3,813 | +203% |
| Trade debts | 44 | €1,575 | €257 | -€1,318 | -83.7% |
| Suppliers | 440/4 | €1,575 | €257 | -€1,318 | -83.7% |
| Taxes, remuneration and social security | 45 | €3,824 | €9,141 | +€5,317 | +139% |
| Taxes | 450/3 | €3,824 | €9,141 | +€5,317 | +139% |
| Other amounts payable | 47/48 | €12,750 | €49,300 | +€36,550 | +287% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €111 | -€596 | -84.4% |
| Other operating charges | 640/8 | €413 | €865 | +€452 | +109% |
| Gross operating margin | 9900 | €35,653 | €37,148 | +€1,495 | +4.2% |
| Operating profit (loss) | 9901 | €34,533 | €36,173 | +€1,639 | +4.7% |
| Financial income | 75/76B | - | €16,345 | +€16,345 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €16,344 | +€16,344 | |
| Financial charges | 65/66B | €367 | €428 | +€61 | +16.7% |
| Recurring financial charges | 65 | €367 | €428 | +€61 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €34,167 | €52,090 | +€17,923 | +52.5% |
| Income taxes | 67/77 | €8,917 | €14,071 | +€5,153 | +57.8% |
| Profit (loss) for the period | 9904 | €25,249 | €38,019 | +€12,770 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,249 | €38,019 | +€12,770 | +50.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.