OIM 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.
OIM CONSULTING
Largest movements
- Receivables within one year +€42,211
up €42,211 (+773%), from €5,463 to €47,674
- Deferred charges and accrued income -€7,577
down €7,577 (-73.3%), from €10,336 to €2,759
- Cash +€2,305
up €2,305 (+5.4%), from €42,922 to €45,227
mainly Net result for the year (+€20,349) and Trade debts (+€12,277)
- Tangible fixed assets +€1,953
new in 2025: €1,953
- Reserves +€20,349
up €20,349 (+55.7%), from €36,544 to €56,893
- Trade debts +€12,277
up €12,277 (+5,603%), from €219 to €12,496
- Tax, wage and social debts +€4,051
up €4,051 (+22.3%), from €18,164 to €22,214
- Other debts +€2,598
up €2,598 (+71.6%), from €3,628 to €6,226
- Staff costs +€12,961
new in 2025: €12,961
- Gross operating margin -€5,086
down €5,086 (-10.7%), from €47,591 to €42,505
- Taxes -€3,476
down €3,476 (-35.0%), from €9,942 to €6,467
- Financial charges +€1,763
up €1,763 (+227%), from €778 to €2,541
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 | €58,721 | €98,513 | +€39,792 | +67.8% |
| Fixed assets | 21/28 | - | €2,853 | +€2,853 | |
| Tangible fixed assets | 22/27 | - | €1,953 | +€1,953 | |
| Other tangible fixed assets | 26 | - | €1,953 | +€1,953 | |
| Financial fixed assets | 28 | - | €900 | +€900 | |
| Current assets | 29/58 | €58,721 | €95,660 | +€36,939 | +62.9% |
| Amounts receivable within one year | 40/41 | €5,463 | €47,674 | +€42,211 | +773% |
| Trade receivables | 40 | €5,463 | €47,674 | +€42,211 | +773% |
| Cash at bank and in hand | 54/58 | €42,922 | €45,227 | +€2,305 | +5.4% |
| Deferred charges and accrued income | 490/1 | €10,336 | €2,759 | -€7,577 | -73.3% |
| Total equity and liabilities | 10/49 | €58,721 | €98,513 | +€39,792 | +67.8% |
| Equity | 10/15 | €36,644 | €56,993 | +€20,349 | +55.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €36,544 | €56,893 | +€20,349 | +55.7% |
| Distributable reserves | 133 | €36,544 | €56,893 | +€20,349 | +55.7% |
| Amounts payable | 17/49 | €22,077 | €41,520 | +€19,444 | +88.1% |
| Amounts payable within one year | 42/48 | €22,011 | €40,936 | +€18,925 | +86.0% |
| Trade debts | 44 | €219 | €12,496 | +€12,277 | +5,603% |
| Suppliers | 440/4 | €219 | €12,496 | +€12,277 | +5,603% |
| Taxes, remuneration and social security | 45 | €18,164 | €22,214 | +€4,051 | +22.3% |
| Taxes | 450/3 | €18,164 | €22,214 | +€4,051 | +22.3% |
| Other amounts payable | 47/48 | €3,628 | €6,226 | +€2,598 | +71.6% |
| Accrued charges and deferred income | 492/3 | €66 | €584 | +€518 | +789% |
| Remuneration, social security and pensions | 62 | - | €12,961 | +€12,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €87 | +€87 | |
| Other operating charges | 640/8 | €327 | €130 | -€196 | -60.1% |
| Gross operating margin | 9900 | €47,591 | €42,505 | -€5,086 | -10.7% |
| Operating profit (loss) | 9901 | €47,265 | €29,327 | -€17,938 | -38.0% |
| Financial income | 75/76B | €0 | €29 | +€29 | +146,150% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +146,150% |
| Financial charges | 65/66B | €778 | €2,541 | +€1,763 | +227% |
| Recurring financial charges | 65 | €778 | €2,541 | +€1,763 | +227% |
| Profit (loss) for the period before taxes | 9903 | €46,487 | €26,815 | -€19,671 | -42.3% |
| Income taxes | 67/77 | €9,942 | €6,467 | -€3,476 | -35.0% |
| Profit (loss) for the period | 9904 | €36,544 | €20,349 | -€16,196 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,544 | €20,349 | -€16,196 | -44.3% |
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 25 October 2026 via checked.be.