OLMASI 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.
OLMASI CONSULTING
Largest movements
- Receivables within one year +€3,497
up €3,497 (+20.5%), from €17,062 to €20,559
of which Trade receivables: +€1,945
- Cash -€3,254
down €3,254 (-8.2%), from €39,913 to €36,659
mainly Contributions, distributions and other (-€112,905) and Receivables within one year (-€3,497)
- Reserves -€49,106
down €49,106 (-81.9%), from €59,963 to €10,858
- Other debts +€40,105
up €40,105 (+328%), from €12,232 to €52,337
- Tax, wage and social debts +€10,147
up €10,147 (+116%), from €8,714 to €18,862
of which Taxes: +€7,797
- Gross operating margin +€32,730
up €32,730 (+65.1%), from €50,299 to €83,030
- Taxes +€6,473
up €6,473 (+61.4%), from €10,536 to €17,009
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 | €102,634 | €103,725 | +€1,091 | +1.1% |
| Current assets | 29/58 | €102,634 | €103,725 | +€1,091 | +1.1% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,062 | €20,559 | +€3,497 | +20.5% |
| Trade receivables | 40 | €14,584 | €16,529 | +€1,945 | +13.3% |
| Other amounts receivable | 41 | €2,477 | €4,030 | +€1,552 | +62.7% |
| Cash at bank and in hand | 54/58 | €39,913 | €36,659 | -€3,254 | -8.2% |
| Deferred charges and accrued income | 490/1 | €659 | €1,508 | +€848 | +129% |
| Total equity and liabilities | 10/49 | €102,634 | €103,725 | +€1,091 | +1.1% |
| Equity | 10/15 | €78,563 | €29,458 | -€49,106 | -62.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,963 | €10,858 | -€49,106 | -81.9% |
| Distributable reserves | 133 | €59,963 | €10,858 | -€49,106 | -81.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,071 | €74,268 | +€50,197 | +209% |
| Amounts payable within one year | 42/48 | €24,071 | €74,268 | +€50,197 | +209% |
| Trade debts | 44 | €3,124 | €3,069 | -€55 | -1.8% |
| Suppliers | 440/4 | €3,124 | €3,069 | -€55 | -1.8% |
| Taxes, remuneration and social security | 45 | €8,714 | €18,862 | +€10,147 | +116% |
| Taxes | 450/3 | €8,714 | €16,512 | +€7,797 | +89.5% |
| Remuneration and social security | 454/9 | - | €2,350 | +€2,350 | |
| Other amounts payable | 47/48 | €12,232 | €52,337 | +€40,105 | +328% |
| Other operating charges | 640/8 | €1,137 | €1,148 | +€12 | +1.0% |
| Gross operating margin | 9900 | €50,299 | €83,030 | +€32,730 | +65.1% |
| Operating profit (loss) | 9901 | €49,163 | €81,881 | +€32,719 | +66.6% |
| Financial income | 75/76B | €637 | €798 | +€161 | +25.2% |
| Recurring financial income | 75 | €637 | €798 | +€161 | +25.2% |
| Financial charges | 65/66B | €2,287 | €1,871 | -€416 | -18.2% |
| Recurring financial charges | 65 | €2,287 | €1,871 | -€416 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €47,512 | €80,808 | +€33,295 | +70.1% |
| Income taxes | 67/77 | €10,536 | €17,009 | +€6,473 | +61.4% |
| Profit (loss) for the period | 9904 | €36,977 | €63,799 | +€26,822 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,977 | €63,799 | +€26,822 | +72.5% |
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 30 October 2026 via checked.be.