OPCM 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.
OPCM Consulting
Largest movements
- Cash +€66,067
up €66,067 (+22.1%), from €299,413 to €365,480
mainly Net result for the year (+€65,179) and Other debts (+€64,082)
- Tangible fixed assets -€14,797
down €14,797 (-30.8%), from €48,112 to €33,315
- Receivables within one year +€12,381
up €12,381 (+37.5%), from €33,000 to €45,381
of which Other amounts receivable: +€9,961
- Other debts +€64,082
up €64,082 (+516.6%), from €12,405 to €76,487
- Taxes -€9,961
down €9,961 (-38.9%), from €25,595 to €15,634
- Gross operating margin +€1,679
up €1,679 (+1.8%), from €95,340 to €97,019
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.
Cash bridge derived
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 | €381,212 | €444,674 | +€63,462 | +16.6% |
| Fixed assets | 21/28 | €48,112 | €33,315 | -€14,797 | -30.8% |
| Tangible fixed assets | 22/27 | €48,112 | €33,315 | -€14,797 | -30.8% |
| Furniture and vehicles | 24 | €48,112 | €33,315 | -€14,797 | -30.8% |
| Current assets | 29/58 | €333,100 | €411,359 | +€78,259 | +23.5% |
| Amounts receivable within one year | 40/41 | €33,000 | €45,381 | +€12,381 | +37.5% |
| Trade receivables | 40 | €23,595 | €26,015 | +€2,420 | +10.3% |
| Other amounts receivable | 41 | €9,405 | €19,366 | +€9,961 | +105.9% |
| Cash at bank and in hand | 54/58 | €299,413 | €365,480 | +€66,067 | +22.1% |
| Deferred charges and accrued income | 490/1 | €686 | €498 | -€188 | -27.5% |
| Total equity and liabilities | 10/49 | €381,212 | €444,674 | +€63,462 | +16.6% |
| Equity | 10/15 | €359,926 | €359,926 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €358,926 | €358,926 | = | 0.0% |
| Distributable reserves | 133 | €358,926 | €358,926 | = | 0.0% |
| Amounts payable | 17/49 | €21,285 | €84,748 | +€63,462 | +298.1% |
| Amounts payable within one year | 42/48 | €21,285 | €84,748 | +€63,462 | +298.1% |
| Trade debts | 44 | €993 | - | -€993 | |
| Suppliers | 440/4 | €993 | - | -€993 | |
| Taxes, remuneration and social security | 45 | €7,888 | €8,261 | +€373 | +4.7% |
| Taxes | 450/3 | €7,888 | €8,261 | +€373 | +4.7% |
| Other amounts payable | 47/48 | €12,405 | €76,487 | +€64,082 | +516.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,335 | €15,093 | -€242 | -1.6% |
| Other operating charges | 640/8 | €384 | €799 | +€415 | +107.9% |
| Gross operating margin | 9900 | €95,340 | €97,019 | +€1,679 | +1.8% |
| Operating profit (loss) | 9901 | €79,620 | €81,126 | +€1,506 | +1.9% |
| Financial charges | 65/66B | €240 | €313 | +€73 | +30.6% |
| Recurring financial charges | 65 | €240 | €313 | +€73 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €79,381 | €80,813 | +€1,432 | +1.8% |
| Income taxes | 67/77 | €25,595 | €15,634 | -€9,961 | -38.9% |
| Profit (loss) for the period | 9904 | €53,785 | €65,179 | +€11,394 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,785 | €65,179 | +€11,394 | +21.2% |
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 10 October 2026 via checked.be.