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
- Receivables within one year -€83,820
down €83,820 (-72.5%), from €115,567 to €31,747
of which Other amounts receivable: -€84,118
- Cash -€63,123
down €63,123 (-85.3%), from €73,976 to €10,854
mainly Contributions, distributions and other (-€148,500) and Debts after one year (-€8,803)
- Tangible fixed assets -€7,863
down €7,863 (-4.5%), from €174,077 to €166,214
of which Land and buildings: -€4,073
- Deferred charges and accrued income -€4,866
down €4,866 (-89.1%), from €5,461 to €594
- Profit (loss) carried forward -€149,424
down €149,424 (-81.8%), from €182,762 to €33,338
- Debts after one year -€8,803
down €8,803 (-5.8%), from €150,889 to €142,086
- Gross operating margin -€98,470
down €98,470 (-88.4%), from €111,333 to €12,863
- Taxes -€20,206
down €20,206 (-99.1%), from €20,389 to €183
- Financial income -€1,377
down €1,377 (-33.8%), from €4,078 to €2,700
- Depreciation +€1,266
up €1,266 (+17.7%), from €7,163 to €8,429
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 | €370,331 | €214,062 | -€156,269 | -42.2% |
| Fixed assets | 21/28 | €174,077 | €166,214 | -€7,863 | -4.5% |
| Tangible fixed assets | 22/27 | €174,077 | €166,214 | -€7,863 | -4.5% |
| Land and buildings | 22 | €163,481 | €159,408 | -€4,073 | -2.5% |
| Furniture and vehicles | 24 | €10,596 | €6,806 | -€3,790 | -35.8% |
| Current assets | 29/58 | €196,254 | €47,848 | -€148,406 | -75.6% |
| Amounts receivable within one year | 40/41 | €115,567 | €31,747 | -€83,820 | -72.5% |
| Trade receivables | 40 | €26,632 | €26,930 | +€298 | +1.1% |
| Other amounts receivable | 41 | €88,935 | €4,817 | -€84,118 | -94.6% |
| Current investments | 50/53 | €1,250 | €4,653 | +€3,403 | +272% |
| Cash at bank and in hand | 54/58 | €73,976 | €10,854 | -€63,123 | -85.3% |
| Deferred charges and accrued income | 490/1 | €5,461 | €594 | -€4,866 | -89.1% |
| Total equity and liabilities | 10/49 | €370,331 | €214,062 | -€156,269 | -42.2% |
| Equity | 10/15 | €185,762 | €36,338 | -€149,424 | -80.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,762 | €33,338 | -€149,424 | -81.8% |
| Amounts payable | 17/49 | €184,569 | €177,724 | -€6,845 | -3.7% |
| Amounts payable after more than one year | 17 | €150,889 | €142,086 | -€8,803 | -5.8% |
| Financial debts | 170/4 | €150,889 | €142,086 | -€8,803 | -5.8% |
| Amounts payable within one year | 42/48 | €33,680 | €35,638 | +€1,958 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €8,414 | €8,803 | +€388 | +4.6% |
| Trade debts | 44 | €144 | - | -€144 | |
| Suppliers | 440/4 | €144 | - | -€144 | |
| Taxes, remuneration and social security | 45 | €25,122 | €25,388 | +€265 | +1.1% |
| Taxes | 450/3 | €25,122 | €25,388 | +€265 | +1.1% |
| Other amounts payable | 47/48 | - | €1,448 | +€1,448 | |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,163 | €8,429 | +€1,266 | +17.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | €520 | - | -€520 | |
| Gross operating margin | 9900 | €111,333 | €12,863 | -€98,470 | -88.4% |
| Operating profit (loss) | 9901 | €103,650 | €4,034 | -€99,616 | -96.1% |
| Financial income | 75/76B | €4,078 | €2,700 | -€1,377 | -33.8% |
| Recurring financial income | 75 | €4,078 | €2,700 | -€1,377 | -33.8% |
| Financial charges | 65/66B | €7,522 | €7,475 | -€47 | -0.6% |
| Recurring financial charges | 65 | €7,522 | €7,475 | -€47 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €100,205 | -€741 | -€100,946 | |
| Income taxes | 67/77 | €20,389 | €183 | -€20,206 | -99.1% |
| Profit (loss) for the period | 9904 | €79,816 | -€924 | -€80,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,816 | -€924 | -€80,740 |
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.