OpEx 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.
OpEx Consulting
Largest movements
- Cash +€63,356
up €63,356 (+226.0%), from €28,036 to €91,392
mainly Net result for the year (+€44,954) and Receivables within one year (+€31,395)
- Tangible fixed assets +€48,255
up €48,255 (+52066.0%), from €93 to €48,347
of which Furniture and vehicles: +€47,457
- Receivables within one year -€31,395
down €31,395 (-50.4%), from €62,329 to €30,933
of which Trade receivables: -€32,511
- Reserves +€44,954
up €44,954 (+86.2%), from €52,160 to €97,114
- Debts after one year +€19,488
new in 2025: €19,488
- Current portion of long-term debt +€8,569
new in 2025: €8,569
- Trade debts +€6,969
up €6,969 (+897.5%), from €776 to €7,745
- Tax, wage and social debts -€2,719
down €2,719 (-23.9%), from €11,363 to €8,644
of which Taxes: -€2,719
- Gross operating margin -€14,581
down €14,581 (-17.6%), from €82,949 to €68,369
- Depreciation +€6,895
up €6,895 (+232.8%), from €2,961 to €9,856
- Taxes -€5,656
down €5,656 (-32.2%), from €17,540 to €11,884
- Financial charges +€976
up €976 (+418.4%), from €233 to €1,210
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 | €92,120 | €171,280 | +€79,160 | +85.9% |
| Fixed assets | 21/28 | €93 | €48,347 | +€48,255 | +52066.0% |
| Tangible fixed assets | 22/27 | €93 | €48,347 | +€48,255 | +52066.0% |
| Plant, machinery and equipment | 23 | €93 | €891 | +€798 | +861.0% |
| Furniture and vehicles | 24 | €0 | €47,457 | +€47,457 | |
| Current assets | 29/58 | €92,027 | €122,932 | +€30,905 | +33.6% |
| Amounts receivable within one year | 40/41 | €62,329 | €30,933 | -€31,395 | -50.4% |
| Trade receivables | 40 | €62,329 | €29,818 | -€32,511 | -52.2% |
| Other amounts receivable | 41 | - | €1,116 | +€1,116 | |
| Cash at bank and in hand | 54/58 | €28,036 | €91,392 | +€63,356 | +226.0% |
| Deferred charges and accrued income | 490/1 | €1,662 | €607 | -€1,056 | -63.5% |
| Total equity and liabilities | 10/49 | €92,120 | €171,280 | +€79,160 | +85.9% |
| Equity | 10/15 | €70,710 | €115,664 | +€44,954 | +63.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,160 | €97,114 | +€44,954 | +86.2% |
| Distributable reserves | 133 | €52,160 | €97,114 | +€44,954 | +86.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,409 | €55,615 | +€34,206 | +159.8% |
| Amounts payable after more than one year | 17 | - | €19,488 | +€19,488 | |
| Financial debts | 170/4 | - | €19,488 | +€19,488 | |
| Amounts payable within one year | 42/48 | €21,409 | €36,127 | +€14,718 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,569 | +€8,569 | |
| Trade debts | 44 | €776 | €7,745 | +€6,969 | +897.5% |
| Suppliers | 440/4 | €776 | €7,745 | +€6,969 | +897.5% |
| Taxes, remuneration and social security | 45 | €11,363 | €8,644 | -€2,719 | -23.9% |
| Taxes | 450/3 | €11,363 | €8,644 | -€2,719 | -23.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,269 | €11,170 | +€1,900 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,961 | €9,856 | +€6,895 | +232.8% |
| Other operating charges | 640/8 | €1,056 | €465 | -€591 | -56.0% |
| Gross operating margin | 9900 | €82,949 | €68,369 | -€14,581 | -17.6% |
| Operating profit (loss) | 9901 | €78,932 | €58,048 | -€20,884 | -26.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €233 | €1,210 | +€976 | +418.4% |
| Recurring financial charges | 65 | €233 | €1,210 | +€976 | +418.4% |
| Profit (loss) for the period before taxes | 9903 | €78,699 | €56,838 | -€21,860 | -27.8% |
| Income taxes | 67/77 | €17,540 | €11,884 | -€5,656 | -32.2% |
| Profit (loss) for the period | 9904 | €61,159 | €44,954 | -€16,205 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,159 | €44,954 | -€16,205 | -26.5% |
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 10 October 2026 via checked.be.