Opale 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.
Opale Consulting
Largest movements
- Cash -€24,492
down €24,492 (-43.4%), from €56,382 to €31,891
mainly Tax, wage and social debts (-€16,870) and Other debts (-€12,778)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€3,535
down €3,535 (-88.2%), from €4,007 to €472
of which Furniture and vehicles: -€2,722
- Receivables within one year +€2,533
new in 2025: €2,533
- Deferred charges and accrued income -€1,238
down €1,238 (-95.5%), from €1,297 to €59
- Tax, wage and social debts -€16,870
down €16,870 (-91.0%), from €18,537 to €1,667
- Other debts -€12,778
down €12,778 (-68.5%), from €18,653 to €5,875
- Profit (loss) carried forward -€7,350
down €7,350 (-22.2%), from €33,094 to €25,744
- Depreciation -€11,703
down €11,703 (-76.8%), from €15,238 to €3,535
- Gross operating margin -€6,304
down €6,304, from €3,496 to -€2,808
- Financial charges -€396
down €396 (-99.0%), from €400 to €4
- Other operating charges +€87
up €87 (+15.7%), from €551 to €637
- Financial income +€43
up €43 (+1,447%), from €3 to €46
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 | €71,686 | €34,954 | -€36,731 | -51.2% |
| Fixed assets | 21/28 | €4,007 | €472 | -€3,535 | -88.2% |
| Tangible fixed assets | 22/27 | €4,007 | €472 | -€3,535 | -88.2% |
| Furniture and vehicles | 24 | €3,088 | €366 | -€2,722 | -88.2% |
| Other tangible fixed assets | 26 | €919 | €106 | -€813 | -88.4% |
| Current assets | 29/58 | €67,679 | €34,482 | -€33,197 | -49.1% |
| Amounts receivable within one year | 40/41 | - | €2,533 | +€2,533 | |
| Trade receivables | 40 | - | €2,533 | +€2,533 | |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €56,382 | €31,891 | -€24,492 | -43.4% |
| Deferred charges and accrued income | 490/1 | €1,297 | €59 | -€1,238 | -95.5% |
| Total equity and liabilities | 10/49 | €71,686 | €34,954 | -€36,731 | -51.2% |
| Equity | 10/15 | €34,094 | €26,744 | -€7,350 | -21.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,094 | €25,744 | -€7,350 | -22.2% |
| Amounts payable | 17/49 | €37,592 | €8,210 | -€29,381 | -78.2% |
| Amounts payable within one year | 42/48 | €37,592 | €8,210 | -€29,381 | -78.2% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €402 | €649 | +€248 | +61.6% |
| Suppliers | 440/4 | €402 | €649 | +€248 | +61.6% |
| Taxes, remuneration and social security | 45 | €18,537 | €1,667 | -€16,870 | -91.0% |
| Taxes | 450/3 | €18,537 | €1,667 | -€16,870 | -91.0% |
| Other amounts payable | 47/48 | €18,653 | €5,875 | -€12,778 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,238 | €3,535 | -€11,703 | -76.8% |
| Other operating charges | 640/8 | €551 | €637 | +€87 | +15.7% |
| Gross operating margin | 9900 | €3,496 | -€2,808 | -€6,304 | |
| Operating profit (loss) | 9901 | -€12,293 | -€6,980 | +€5,313 | +43.2% |
| Financial income | 75/76B | €3 | €46 | +€43 | +1,447% |
| Recurring financial income | 75 | €3 | €46 | +€43 | +1,447% |
| Financial charges | 65/66B | €400 | €4 | -€396 | -99.0% |
| Recurring financial charges | 65 | €400 | €4 | -€396 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,690 | -€6,937 | +€5,752 | +45.3% |
| Income taxes | 67/77 | €395 | €413 | +€18 | +4.6% |
| Profit (loss) for the period | 9904 | -€13,084 | -€7,350 | +€5,734 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,084 | -€7,350 | +€5,734 | +43.8% |
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 17 October 2026 via checked.be.