OpMan 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.
OpMan Consulting
Largest movements
- Cash -€125,590
down €125,590 (-60.1%), from €209,058 to €83,468
mainly Contributions, distributions and other (-€227,578) and Investment in fixed assets (net) (-€40,504)
- Tangible fixed assets +€28,841
up €28,841 (+77.4%), from €37,250 to €66,091
of which Furniture and vehicles: +€30,760
- Deferred charges and accrued income -€2,970
down €2,970 (-45.8%), from €6,483 to €3,514
- Reserves -€171,244
down €171,244 (-75.2%), from €227,578 to €56,334
- Other debts +€101,979
up €101,979 (+3,134%), from €3,254 to €105,233
- Tax, wage and social debts -€27,282
down €27,282 (-79.5%), from €34,331 to €7,049
- Trade debts -€4,237
down €4,237 (-63.1%), from €6,718 to €2,481
- Gross operating margin -€38,914
down €38,914 (-30.7%), from €126,795 to €87,881
- Taxes -€8,647
down €8,647 (-35.7%), from €24,220 to €15,573
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 | €274,381 | €173,597 | -€100,784 | -36.7% |
| Fixed assets | 21/28 | €37,250 | €66,091 | +€28,841 | +77.4% |
| Tangible fixed assets | 22/27 | €37,250 | €66,091 | +€28,841 | +77.4% |
| Plant, machinery and equipment | 23 | €6,477 | €5,096 | -€1,381 | -21.3% |
| Furniture and vehicles | 24 | €25,860 | €56,620 | +€30,760 | +119% |
| Other tangible fixed assets | 26 | €4,913 | €4,375 | -€538 | -11.0% |
| Current assets | 29/58 | €237,130 | €107,506 | -€129,625 | -54.7% |
| Amounts receivable within one year | 40/41 | €21,589 | €20,524 | -€1,065 | -4.9% |
| Trade receivables | 40 | €21,589 | €20,524 | -€1,065 | -4.9% |
| Cash at bank and in hand | 54/58 | €209,058 | €83,468 | -€125,590 | -60.1% |
| Deferred charges and accrued income | 490/1 | €6,483 | €3,514 | -€2,970 | -45.8% |
| Total equity and liabilities | 10/49 | €274,381 | €173,597 | -€100,784 | -36.7% |
| Equity | 10/15 | €230,078 | €58,834 | -€171,244 | -74.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €227,578 | €56,334 | -€171,244 | -75.2% |
| Distributable reserves | 133 | €227,578 | €56,334 | -€171,244 | -75.2% |
| Amounts payable | 17/49 | €44,303 | €114,762 | +€70,460 | +159% |
| Amounts payable within one year | 42/48 | €44,303 | €114,762 | +€70,460 | +159% |
| Trade debts | 44 | €6,718 | €2,481 | -€4,237 | -63.1% |
| Suppliers | 440/4 | €6,718 | €2,481 | -€4,237 | -63.1% |
| Taxes, remuneration and social security | 45 | €34,331 | €7,049 | -€27,282 | -79.5% |
| Taxes | 450/3 | €34,331 | €7,049 | -€27,282 | -79.5% |
| Other amounts payable | 47/48 | €3,254 | €105,233 | +€101,979 | +3,134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,855 | €11,663 | -€1,192 | -9.3% |
| Other operating charges | 640/8 | €153 | €643 | +€489 | +319% |
| Non-recurring operating charges | 66A | €813 | €4,500 | +€3,687 | +454% |
| Gross operating margin | 9900 | €126,795 | €87,881 | -€38,914 | -30.7% |
| Operating profit (loss) | 9901 | €112,973 | €71,076 | -€41,898 | -37.1% |
| Financial income | 75/76B | €713 | €872 | +€159 | +22.3% |
| Recurring financial income | 75 | €713 | €872 | +€159 | +22.3% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €113,648 | €71,907 | -€41,740 | -36.7% |
| Income taxes | 67/77 | €24,220 | €15,573 | -€8,647 | -35.7% |
| Profit (loss) for the period | 9904 | €89,428 | €56,334 | -€33,094 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,428 | €56,334 | -€33,094 | -37.0% |
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 29 October 2026 via checked.be.