OPC 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.
OPC Consulting
Largest movements
- Cash -€70,856
down €70,856 (-99.2%), from €71,395 to €539
mainly Other debts (-€59,179) and Net result for the year (-€9,266)
- Tangible fixed assets -€4,422
down €4,422 (-1.8%), from €247,853 to €243,431
of which Land and buildings: -€3,397
- Other debts -€59,179
down €59,179 (-75.1%), from €78,766 to €19,587
- Profit (loss) carried forward -€9,266
down €9,266 (-56.7%), from -€16,343 to -€25,609
- Gross operating margin -€81,057
down €81,057, from €78,627 to -€2,430
- Depreciation -€2,229
down €2,229 (-29.9%), from €7,463 to €5,234
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 | €403,140 | €330,837 | -€72,303 | -17.9% |
| Fixed assets | 21/28 | €248,081 | €243,659 | -€4,422 | -1.8% |
| Tangible fixed assets | 22/27 | €247,853 | €243,431 | -€4,422 | -1.8% |
| Land and buildings | 22 | €245,403 | €242,005 | -€3,397 | -1.4% |
| Plant, machinery and equipment | 23 | €1,448 | €988 | -€460 | -31.8% |
| Furniture and vehicles | 24 | €1,002 | €438 | -€564 | -56.3% |
| Financial fixed assets | 28 | €228 | €228 | = | 0.0% |
| Current assets | 29/58 | €155,060 | €87,178 | -€67,882 | -43.8% |
| Stocks and contracts in progress | 3 | €28,294 | €28,431 | +€137 | +0.5% |
| Stocks | 30/36 | €28,294 | €28,431 | +€137 | +0.5% |
| Amounts receivable within one year | 40/41 | €54,362 | €55,547 | +€1,186 | +2.2% |
| Trade receivables | 40 | €54,354 | €47,915 | -€6,439 | -11.8% |
| Other amounts receivable | 41 | €8 | €7,632 | +€7,624 | +101,523% |
| Cash at bank and in hand | 54/58 | €71,395 | €539 | -€70,856 | -99.2% |
| Deferred charges and accrued income | 490/1 | €1,009 | €2,660 | +€1,651 | +164% |
| Total equity and liabilities | 10/49 | €403,140 | €330,837 | -€72,303 | -17.9% |
| Equity | 10/15 | €293,339 | €284,072 | -€9,266 | -3.2% |
| Contributions | 10/11 | €81,000 | €81,000 | = | 0.0% |
| Revaluation surpluses | 12 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €28,681 | €28,681 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,942 | €3,942 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,942 | €3,942 | = | 0.0% |
| Distributable reserves | 133 | €24,740 | €24,740 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,343 | -€25,609 | -€9,266 | -56.7% |
| Amounts payable | 17/49 | €109,801 | €46,764 | -€63,037 | -57.4% |
| Amounts payable within one year | 42/48 | €109,801 | €46,764 | -€63,037 | -57.4% |
| Trade debts | 44 | €25,893 | €25,387 | -€506 | -2.0% |
| Suppliers | 440/4 | €25,893 | €25,387 | -€506 | -2.0% |
| Advances received on contracts in progress | 46 | €465 | €465 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,677 | €1,325 | -€3,352 | -71.7% |
| Taxes | 450/3 | €3,925 | €1,325 | -€2,600 | -66.2% |
| Remuneration and social security | 454/9 | €751 | - | -€751 | |
| Other amounts payable | 47/48 | €78,766 | €19,587 | -€59,179 | -75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,463 | €5,234 | -€2,229 | -29.9% |
| Other operating charges | 640/8 | €105 | €425 | +€321 | +307% |
| Gross operating margin | 9900 | €78,627 | -€2,430 | -€81,057 | |
| Operating profit (loss) | 9901 | €71,060 | -€8,089 | -€79,149 | |
| Financial income | 75/76B | €42 | €73 | +€31 | +73.9% |
| Recurring financial income | 75 | €42 | €73 | +€31 | +73.9% |
| Financial charges | 65/66B | €632 | €1,250 | +€618 | +97.8% |
| Recurring financial charges | 65 | €632 | €1,250 | +€618 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €70,470 | -€9,266 | -€79,736 | |
| Income taxes | 67/77 | €286 | - | -€286 | |
| Profit (loss) for the period | 9904 | €70,183 | -€9,266 | -€79,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €70,183 | -€9,266 | -€79,450 |
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 18 October 2026 via checked.be.