Opilio 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.
Opilio Consulting
Largest movements
- Cash -€15,057
down €15,057 (-12.2%), from €123,843 to €108,786
mainly Contributions, distributions and other (-€102,014) and Other debts (-€25,158)
- Receivables within one year +€11,512
up €11,512 (+87,747%), from €13 to €11,526
of which Trade receivables: +€11,482
- Tangible fixed assets -€4,339
down €4,339 (-56.1%), from €7,737 to €3,398
- Other debts -€25,158
down €25,158 (-21.6%), from €116,243 to €91,085
- Tax, wage and social debts +€17,211
up €17,211 (+133%), from €12,896 to €30,107
- Gross operating margin +€23,358
up €23,358 (+22.9%), from €101,836 to €125,194
- Financial income -€1,954
down €1,954 (-43.3%), from €4,515 to €2,561
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 | €131,953 | €124,071 | -€7,881 | -6.0% |
| Fixed assets | 21/28 | €7,737 | €3,398 | -€4,339 | -56.1% |
| Tangible fixed assets | 22/27 | €7,737 | €3,398 | -€4,339 | -56.1% |
| Furniture and vehicles | 24 | €7,737 | €3,398 | -€4,339 | -56.1% |
| Current assets | 29/58 | €124,216 | €120,673 | -€3,543 | -2.9% |
| Amounts receivable within one year | 40/41 | €13 | €11,526 | +€11,512 | +87,747% |
| Trade receivables | 40 | €0 | €11,482 | +€11,482 | |
| Other amounts receivable | 41 | €13 | €43 | +€30 | +231% |
| Cash at bank and in hand | 54/58 | €123,843 | €108,786 | -€15,057 | -12.2% |
| Deferred charges and accrued income | 490/1 | €359 | €361 | +€2 | +0.6% |
| Total equity and liabilities | 10/49 | €131,953 | €124,071 | -€7,881 | -6.0% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,453 | €121,571 | -€7,881 | -6.1% |
| Amounts payable within one year | 42/48 | €129,453 | €121,571 | -€7,881 | -6.1% |
| Trade debts | 44 | €313 | €379 | +€66 | +21.1% |
| Suppliers | 440/4 | €313 | €379 | +€66 | +21.1% |
| Taxes, remuneration and social security | 45 | €12,896 | €30,107 | +€17,211 | +133% |
| Taxes | 450/3 | €12,896 | €30,107 | +€17,211 | +133% |
| Other amounts payable | 47/48 | €116,243 | €91,085 | -€25,158 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €4,339 | = | 0.0% |
| Other operating charges | 640/8 | €548 | €520 | -€28 | -5.2% |
| Gross operating margin | 9900 | €101,836 | €125,194 | +€23,358 | +22.9% |
| Operating profit (loss) | 9901 | €96,949 | €120,335 | +€23,386 | +24.1% |
| Financial income | 75/76B | €4,515 | €2,561 | -€1,954 | -43.3% |
| Recurring financial income | 75 | €4,515 | €2,561 | -€1,954 | -43.3% |
| Financial charges | 65/66B | €98 | €114 | +€16 | +16.6% |
| Recurring financial charges | 65 | €98 | €114 | +€16 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €101,366 | €122,782 | +€21,416 | +21.1% |
| Income taxes | 67/77 | €20,382 | €20,768 | +€386 | +1.9% |
| Profit (loss) for the period | 9904 | €80,984 | €102,014 | +€21,029 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,984 | €102,014 | +€21,029 | +26.0% |
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 24 October 2026 via checked.be.