OIA 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.
OIA Consulting
Largest movements
- Tangible fixed assets +€139,319
up €139,319 (+397%), from €35,056 to €174,375
of which Land and buildings: +€141,489
- Cash +€21,593
up €21,593 (+165%), from €13,058 to €34,651
mainly Debts after one year (+€132,346) and Net result for the year (+€57,345)
- Receivables within one year -€14,427
down €14,427 (-42.9%), from €33,654 to €19,228
of which Trade receivables: -€12,145
- Debts after one year +€132,346
up €132,346 (+885%), from €14,949 to €147,295
- Reserves -€42,655
down €42,655 (-36.8%), from €115,866 to €73,211
of which Distributable reserves: -€42,655
- Other debts +€20,542
up €20,542 (+144%), from €14,286 to €34,828
- Tax, wage and social debts +€15,177
up €15,177 (+111%), from €13,649 to €28,826
- Current portion of long-term debt +€13,157
up €13,157 (+313%), from €4,200 to €17,357
- Gross operating margin +€39,947
up €39,947 (+54.8%), from €72,858 to €112,805
- Other operating charges +€10,162
up €10,162 (+414%), from €2,455 to €12,617
- Depreciation +€7,253
up €7,253 (+74.0%), from €9,802 to €17,055
- Taxes +€4,395
up €4,395 (+36.5%), from €12,036 to €16,431
- Financial charges +€2,978
up €2,978 (+26.4%), from €11,302 to €14,280
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 | €194,848 | €341,587 | +€146,739 | +75.3% |
| Fixed assets | 21/28 | €35,956 | €175,275 | +€139,319 | +387% |
| Tangible fixed assets | 22/27 | €35,056 | €174,375 | +€139,319 | +397% |
| Land and buildings | 22 | €27,118 | €168,607 | +€141,489 | +522% |
| Plant, machinery and equipment | 23 | €1,007 | €885 | -€122 | -12.1% |
| Furniture and vehicles | 24 | €5,659 | €3,961 | -€1,699 | -30.0% |
| Other tangible fixed assets | 26 | €1,271 | €922 | -€349 | -27.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €158,892 | €166,312 | +€7,420 | +4.7% |
| Amounts receivable after more than one year | 29 | €111,750 | €111,750 | = | 0.0% |
| Other amounts receivable | 291 | €111,750 | €111,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,654 | €19,228 | -€14,427 | -42.9% |
| Trade receivables | 40 | €31,373 | €19,228 | -€12,145 | -38.7% |
| Other amounts receivable | 41 | €2,281 | €0 | -€2,281 | -100% |
| Cash at bank and in hand | 54/58 | €13,058 | €34,651 | +€21,593 | +165% |
| Deferred charges and accrued income | 490/1 | €430 | €683 | +€254 | +59.0% |
| Total equity and liabilities | 10/49 | €194,848 | €341,587 | +€146,739 | +75.3% |
| Equity | 10/15 | €134,466 | €91,811 | -€42,655 | -31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,866 | €73,211 | -€42,655 | -36.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €115,866 | €73,211 | -€42,655 | -36.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,382 | €249,777 | +€189,394 | +314% |
| Amounts payable after more than one year | 17 | €14,949 | €147,295 | +€132,346 | +885% |
| Financial debts | 170/4 | €14,949 | €147,295 | +€132,346 | +885% |
| Amounts payable within one year | 42/48 | €45,433 | €102,482 | +€57,049 | +126% |
| Current portion of amounts payable after more than one year | 42 | €4,200 | €17,357 | +€13,157 | +313% |
| Trade debts | 44 | €13,298 | €21,471 | +€8,173 | +61.5% |
| Suppliers | 440/4 | €13,298 | €21,471 | +€8,173 | +61.5% |
| Taxes, remuneration and social security | 45 | €13,649 | €28,826 | +€15,177 | +111% |
| Taxes | 450/3 | €13,649 | €28,826 | +€15,177 | +111% |
| Other amounts payable | 47/48 | €14,286 | €34,828 | +€20,542 | +144% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,802 | €17,055 | +€7,253 | +74.0% |
| Other operating charges | 640/8 | €2,455 | €12,617 | +€10,162 | +414% |
| Gross operating margin | 9900 | €72,858 | €112,805 | +€39,947 | +54.8% |
| Operating profit (loss) | 9901 | €60,601 | €83,133 | +€22,532 | +37.2% |
| Financial income | 75/76B | €2,407 | €4,922 | +€2,515 | +104% |
| Recurring financial income | 75 | €2,407 | €4,922 | +€2,515 | +104% |
| Financial charges | 65/66B | €11,302 | €14,280 | +€2,978 | +26.4% |
| Recurring financial charges | 65 | €11,302 | €14,280 | +€2,978 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €51,707 | €73,775 | +€22,069 | +42.7% |
| Income taxes | 67/77 | €12,036 | €16,431 | +€4,395 | +36.5% |
| Profit (loss) for the period | 9904 | €39,671 | €57,345 | +€17,674 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,671 | €57,345 | +€17,674 | +44.6% |
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 31 October 2026 via checked.be.