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 +€12,328
up €12,328 (+10.5%), from €117,120 to €129,448
mainly Receivables within one year (+€7,200) and Investment in fixed assets (net) (+€6,985)
- Tangible fixed assets -€11,613
down €11,613 (-39.1%), from €29,687 to €18,074
of which Other tangible fixed assets: -€10,016
- Receivables within one year -€7,200
down €7,200 (-55.6%), from €12,943 to €5,743
of which Trade receivables: -€12,282
- Trade debts -€3,453
no longer reported in 2025 (was €3,453)
- Tax, wage and social debts -€2,370
down €2,370 (-38.0%), from €6,240 to €3,870
- Gross operating margin -€42,400
down €42,400 (-68.9%), from €61,573 to €19,173
- Taxes -€15,142
down €15,142 (-99.6%), from €15,209 to €66
- Other operating charges +€14,823
up €14,823 (+2,499%), from €593 to €15,416
- Depreciation -€2,390
down €2,390 (-34.1%), from €7,018 to €4,628
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 | €160,719 | €153,265 | -€7,454 | -4.6% |
| Fixed assets | 21/28 | €29,687 | €18,074 | -€11,613 | -39.1% |
| Tangible fixed assets | 22/27 | €29,687 | €18,074 | -€11,613 | -39.1% |
| Land and buildings | 22 | €12,319 | €13,439 | +€1,119 | +9.1% |
| Furniture and vehicles | 24 | €4,792 | €2,683 | -€2,108 | -44.0% |
| Other tangible fixed assets | 26 | €10,337 | €322 | -€10,016 | -96.9% |
| Assets under construction and advance payments | 27 | €2,239 | €1,631 | -€608 | -27.2% |
| Current assets | 29/58 | €131,032 | €135,191 | +€4,159 | +3.2% |
| Amounts receivable within one year | 40/41 | €12,943 | €5,743 | -€7,200 | -55.6% |
| Trade receivables | 40 | €12,282 | - | -€12,282 | |
| Other amounts receivable | 41 | €661 | €5,743 | +€5,082 | +768% |
| Cash at bank and in hand | 54/58 | €117,120 | €129,448 | +€12,328 | +10.5% |
| Deferred charges and accrued income | 490/1 | €969 | - | -€969 | |
| Total equity and liabilities | 10/49 | €160,719 | €153,265 | -€7,454 | -4.6% |
| Equity | 10/15 | €128,844 | €127,907 | -€937 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,700 | €106,700 | = | 0.0% |
| Distributable reserves | 133 | €106,700 | €106,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,144 | €1,207 | -€937 | -43.7% |
| Amounts payable | 17/49 | €31,875 | €25,359 | -€6,516 | -20.4% |
| Amounts payable within one year | 42/48 | €31,875 | €25,359 | -€6,516 | -20.4% |
| Trade debts | 44 | €3,453 | - | -€3,453 | |
| Suppliers | 440/4 | €3,453 | - | -€3,453 | |
| Advances received on contracts in progress | 46 | €6,000 | €6,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6,240 | €3,870 | -€2,370 | -38.0% |
| Taxes | 450/3 | €6,240 | €3,870 | -€2,370 | -38.0% |
| Other amounts payable | 47/48 | €16,182 | €15,489 | -€694 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,018 | €4,628 | -€2,390 | -34.1% |
| Other operating charges | 640/8 | €593 | €15,416 | +€14,823 | +2,499% |
| Gross operating margin | 9900 | €61,573 | €19,173 | -€42,400 | -68.9% |
| Operating profit (loss) | 9901 | €53,961 | -€871 | -€54,833 | |
| Profit (loss) for the period before taxes | 9903 | €53,961 | -€871 | -€54,833 | |
| Income taxes | 67/77 | €15,209 | €66 | -€15,142 | -99.6% |
| Profit (loss) for the period | 9904 | €38,753 | -€937 | -€39,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,753 | -€937 | -€39,690 |
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 15 October 2026 via checked.be.