OPM 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.
OPM consulting
Largest movements
- Tangible fixed assets -€18,415
down €18,415 (-27.1%), from €67,871 to €49,456
of which Furniture and vehicles: -€13,173
- Receivables within one year -€8,152
down €8,152 (-19.6%), from €41,564 to €33,413
of which Other amounts receivable: -€4,915
- Cash +€7,104
up €7,104 (+41.9%), from €16,946 to €24,050
mainly Depreciation (+€21,692) and Other debts (+€14,736)
- Reserves -€30,490
no longer reported in 2025 (was €30,490)
- Other debts +€14,736
up €14,736 (+34.5%), from €42,727 to €57,464
- Debts after one year -€14,387
down €14,387 (-38.7%), from €37,197 to €22,810
- Tax, wage and social debts +€8,362
up €8,362 (+70.2%), from €11,910 to €20,272
of which Remuneration and social security: +€4,755
- Trade debts +€4,090
up €4,090 (+53.1%), from €7,701 to €11,791
- Gross operating margin +€4,056
up €4,056 (+3.5%), from €114,993 to €119,049
- Staff costs +€2,854
up €2,854 (+4.1%), from €69,286 to €72,140
- Taxes +€1,896
up €1,896 (+41.5%), from €4,573 to €6,469
- Financial charges -€1,632
down €1,632 (-37.9%), from €4,308 to €2,676
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 | €149,144 | €129,724 | -€19,420 | -13.0% |
| Fixed assets | 21/28 | €68,437 | €50,022 | -€18,415 | -26.9% |
| Tangible fixed assets | 22/27 | €67,871 | €49,456 | -€18,415 | -27.1% |
| Plant, machinery and equipment | 23 | €14,392 | €9,149 | -€5,242 | -36.4% |
| Furniture and vehicles | 24 | €53,480 | €40,307 | -€13,173 | -24.6% |
| Financial fixed assets | 28 | €566 | €566 | = | 0.0% |
| Current assets | 29/58 | €80,707 | €79,702 | -€1,005 | -1.2% |
| Amounts receivable within one year | 40/41 | €41,564 | €33,413 | -€8,152 | -19.6% |
| Trade receivables | 40 | €34,009 | €30,772 | -€3,237 | -9.5% |
| Other amounts receivable | 41 | €7,555 | €2,640 | -€4,915 | -65.1% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,946 | €24,050 | +€7,104 | +41.9% |
| Deferred charges and accrued income | 490/1 | €2,197 | €2,239 | +€42 | +1.9% |
| Total equity and liabilities | 10/49 | €149,144 | €129,724 | -€19,420 | -13.0% |
| Equity | 10/15 | €33,490 | €3,000 | -€30,490 | -91.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,490 | - | -€30,490 | |
| Distributable reserves | 133 | €30,490 | - | -€30,490 | |
| Amounts payable | 17/49 | €115,654 | €126,724 | +€11,070 | +9.6% |
| Amounts payable after more than one year | 17 | €37,197 | €22,810 | -€14,387 | -38.7% |
| Financial debts | 170/4 | €37,197 | €22,810 | -€14,387 | -38.7% |
| Amounts payable within one year | 42/48 | €78,457 | €103,914 | +€25,457 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €16,118 | €14,387 | -€1,731 | -10.7% |
| Trade debts | 44 | €7,701 | €11,791 | +€4,090 | +53.1% |
| Suppliers | 440/4 | €7,701 | €11,791 | +€4,090 | +53.1% |
| Taxes, remuneration and social security | 45 | €11,910 | €20,272 | +€8,362 | +70.2% |
| Taxes | 450/3 | €4,230 | €7,838 | +€3,608 | +85.3% |
| Remuneration and social security | 454/9 | €7,680 | €12,434 | +€4,755 | +61.9% |
| Other amounts payable | 47/48 | €42,727 | €57,464 | +€14,736 | +34.5% |
| Remuneration, social security and pensions | 62 | €69,286 | €72,140 | +€2,854 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,279 | €21,692 | +€414 | +1.9% |
| Other operating charges | 640/8 | €2,556 | €1,453 | -€1,104 | -43.2% |
| Gross operating margin | 9900 | €114,993 | €119,049 | +€4,056 | +3.5% |
| Operating profit (loss) | 9901 | €21,872 | €23,764 | +€1,891 | +8.6% |
| Financial charges | 65/66B | €4,308 | €2,676 | -€1,632 | -37.9% |
| Recurring financial charges | 65 | €4,308 | €2,676 | -€1,632 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €17,564 | €21,087 | +€3,523 | +20.1% |
| Income taxes | 67/77 | €4,573 | €6,469 | +€1,896 | +41.5% |
| Profit (loss) for the period | 9904 | €12,991 | €14,619 | +€1,627 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,991 | €14,619 | +€1,627 | +12.5% |
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 19 October 2026 via checked.be.