OPH Consulting: what changed
Two fiscal 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.
OPH Consulting
Largest movements
- Receivables after one year +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Cash +€12,334
up €12,334 (+42.7%), from €28,918 to €41,252
mainly Other debts (+€31,140) and Net result for the year (+€14,506)
- Receivables within one year -€12,293
down €12,293 (-76.4%), from €16,084 to €3,791
of which Trade receivables: -€13,479
- Other debts +€31,140
up €31,140 (+3620.9%), from €860 to €32,000
- Profit (loss) carried forward -€17,494
down €17,494 (-99.8%), from €17,521 to €27
- Trade debts +€7,326
up €7,326 (+765.4%), from €957 to €8,284
- Gross operating margin -€4,168
down €4,168 (-15.4%), from €27,139 to €22,971
- Financial income +€692
up €692 (+59.6%), from €1,161 to €1,854
- Taxes +€620
up €620 (+7.3%), from €8,507 to €9,127
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 | €71,709 | €92,251 | +€20,541 | +28.6% |
| Fixed assets | 21/28 | €1,059 | €1,059 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,059 | €1,059 | = | 0.0% |
| Furniture and vehicles | 24 | €1,059 | €1,059 | = | 0.0% |
| Current assets | 29/58 | €70,650 | €91,191 | +€20,541 | +29.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Other amounts receivable | 291 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Amounts receivable within one year | 40/41 | €16,084 | €3,791 | -€12,293 | -76.4% |
| Trade receivables | 40 | €13,479 | - | -€13,479 | |
| Other amounts receivable | 41 | €2,605 | €3,791 | +€1,186 | +45.5% |
| Cash at bank and in hand | 54/58 | €28,918 | €41,252 | +€12,334 | +42.7% |
| Deferred charges and accrued income | 490/1 | €648 | €1,148 | +€500 | +77.2% |
| Total equity and liabilities | 10/49 | €71,709 | €92,251 | +€20,541 | +28.6% |
| Equity | 10/15 | €41,671 | €24,177 | -€17,494 | -42.0% |
| Contributions | 10/11 | €2,150 | €2,150 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,521 | €27 | -€17,494 | -99.8% |
| Amounts payable | 17/49 | €30,038 | €68,074 | +€38,035 | +126.6% |
| Amounts payable within one year | 42/48 | €30,038 | €67,674 | +€37,635 | +125.3% |
| Trade debts | 44 | €957 | €8,284 | +€7,326 | +765.4% |
| Suppliers | 440/4 | €957 | €8,284 | +€7,326 | +765.4% |
| Taxes, remuneration and social security | 45 | €28,221 | €27,390 | -€831 | -2.9% |
| Taxes | 450/3 | €25,521 | €24,690 | -€831 | -3.3% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €860 | €32,000 | +€31,140 | +3620.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €565 | €400 | -€165 | -29.3% |
| Gross operating margin | 9900 | €27,139 | €22,971 | -€4,168 | -15.4% |
| Operating profit (loss) | 9901 | €26,574 | €22,572 | -€4,003 | -15.1% |
| Financial income | 75/76B | €1,161 | €1,854 | +€692 | +59.6% |
| Recurring financial income | 75 | €1,161 | €1,854 | +€692 | +59.6% |
| Financial charges | 65/66B | €1,054 | €792 | -€262 | -24.8% |
| Recurring financial charges | 65 | €1,054 | €792 | -€262 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €26,681 | €23,633 | -€3,048 | -11.4% |
| Income taxes | 67/77 | €8,507 | €9,127 | +€620 | +7.3% |
| Profit (loss) for the period | 9904 | €18,174 | €14,506 | -€3,668 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,174 | €14,506 | -€3,668 | -20.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.