OPPORTUUN CONSULTING: what changed
OPPORTUUN CONSULTING
Largest movements
- Cash +€23,267
up €23,267 (+171%), from €13,603 to €36,870
mainly Net result for the year (+€29,972) and Tax, wage and social debts (+€5,780)
- Receivables within one year +€12,347
up €12,347 (+82.6%), from €14,955 to €27,302
of which Trade receivables: +€7,297
- Deferred charges and accrued income +€1,851
up €1,851 (+11,555%), from €16 to €1,867
- Tangible fixed assets -€1,007
down €1,007 (-13.5%), from €7,479 to €6,471
of which Plant, machinery and equipment: -€728
- Reserves +€29,972
up €29,972 (+155%), from €19,337 to €49,308
- Tax, wage and social debts +€5,780
up €5,780 (+48.5%), from €11,908 to €17,687
- Trade debts +€2,840
up €2,840 (+138%), from €2,058 to €4,898
- Other debts -€2,514
down €2,514 (-100%), from €2,514 to €0
- Gross operating margin +€16,172
up €16,172 (+58.8%), from €27,487 to €43,659
- Taxes +€3,446
up €3,446 (+67.4%), from €5,113 to €8,559
- Financial charges +€1,264
up €1,264 (+68.2%), from €1,854 to €3,118
- Depreciation +€934
up €934 (+86.7%), from €1,078 to €2,013
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,428 | €72,510 | +€36,082 | +99.0% |
| Formation expenses | 20 | €376 | €0 | -€376 | -100% |
| Fixed assets | 21/28 | €7,479 | €6,471 | -€1,007 | -13.5% |
| Tangible fixed assets | 22/27 | €7,479 | €6,471 | -€1,007 | -13.5% |
| Plant, machinery and equipment | 23 | €3,496 | €2,768 | -€728 | -20.8% |
| Furniture and vehicles | 24 | €3,982 | €3,703 | -€280 | -7.0% |
| Current assets | 29/58 | €28,574 | €66,039 | +€37,465 | +131% |
| Amounts receivable within one year | 40/41 | €14,955 | €27,302 | +€12,347 | +82.6% |
| Trade receivables | 40 | €14,955 | €22,252 | +€7,297 | +48.8% |
| Other amounts receivable | 41 | - | €5,049 | +€5,049 | |
| Cash at bank and in hand | 54/58 | €13,603 | €36,870 | +€23,267 | +171% |
| Deferred charges and accrued income | 490/1 | €16 | €1,867 | +€1,851 | +11,555% |
| Total equity and liabilities | 10/49 | €36,428 | €72,510 | +€36,082 | +99.0% |
| Equity | 10/15 | €19,837 | €49,808 | +€29,972 | +151% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €19,337 | €49,308 | +€29,972 | +155% |
| Distributable reserves | 133 | €19,337 | €49,308 | +€29,972 | +155% |
| Amounts payable | 17/49 | €16,592 | €22,702 | +€6,110 | +36.8% |
| Amounts payable within one year | 42/48 | €16,480 | €22,586 | +€6,106 | +37.0% |
| Trade debts | 44 | €2,058 | €4,898 | +€2,840 | +138% |
| Suppliers | 440/4 | €2,058 | €4,898 | +€2,840 | +138% |
| Taxes, remuneration and social security | 45 | €11,908 | €17,687 | +€5,780 | +48.5% |
| Taxes | 450/3 | €11,908 | €17,687 | +€5,780 | +48.5% |
| Other amounts payable | 47/48 | €2,514 | €0 | -€2,514 | -100% |
| Accrued charges and deferred income | 492/3 | €112 | €116 | +€4 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,078 | €2,013 | +€934 | +86.7% |
| Other operating charges | 640/8 | €106 | €90 | -€15 | -14.3% |
| Gross operating margin | 9900 | €27,487 | €43,659 | +€16,172 | +58.8% |
| Operating profit (loss) | 9901 | €26,304 | €41,556 | +€15,252 | +58.0% |
| Financial income | 75/76B | €0 | €93 | +€93 | +232,975% |
| Recurring financial income | 75 | €0 | €93 | +€93 | +232,975% |
| Financial charges | 65/66B | €1,854 | €3,118 | +€1,264 | +68.2% |
| Recurring financial charges | 65 | €1,854 | €3,118 | +€1,264 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €24,449 | €38,531 | +€14,082 | +57.6% |
| Income taxes | 67/77 | €5,113 | €8,559 | +€3,446 | +67.4% |
| Profit (loss) for the period | 9904 | €19,337 | €29,972 | +€10,635 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,337 | €29,972 | +€10,635 | +55.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.