OPS CONSEILS: what changed
What changed
OPS CONSEILS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€60,057
2024 · €64,160-€4,103
Equity
€177,358
2024 · €168,741+€8,617
Cash
€2,505
2024 · €2,802-€297
Balance sheet total
€308,413
2024 · €248,282+€60,131
Largest movements
Assets
- Receivables within one year +€61,059
up €61,059 (+1,110%), from €5,500 to €66,559
of which Other amounts receivable: +€61,059
Equity and liabilities
- Profit (loss) carried forward +€60,057
up €60,057 (+1,002%), from €5,994 to €66,051
- Reserves -€51,441
down €51,441 (-32.9%), from €156,547 to €105,107
- Other debts +€51,441
up €51,441 (+478%), from €10,755 to €62,196
Income statement
- Gross operating margin -€18,014
down €18,014 (-18.3%), from €98,327 to €80,313
- Taxes -€12,230
down €12,230 (-33.4%), from €36,580 to €24,350
- Financial income +€1,162
up €1,162 (+26.6%), from €4,368 to €5,530
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.
Result 2024
€64,160
Gross operating margin
-€18,014
Depreciation
-€8
Other operating charges
-€139
Other operating items
+€1,105
Financial income
+€1,162
Financial charges
-€440
Taxes
+€12,230
Result 2025
€60,057
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€51,143
Investment
€0
Financing
-€51,441
Cash 2024
€2,802
From operations (derived)
+€51,143
Net result for the year
+€60,057
Depreciation
+€400
Receivables within one year
-€61,059
Deferred charges and accrued income
+€231
Trade debts
+€1,507
Tax, wage and social debts
-€1,832
Other debts
+€51,441
Accrued charges and deferred income
+€400
Financing
-€51,441
Contributions, distributions and other
-€51,441
Cash 2025
€2,505
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,282 | €308,413 | +€60,131 | +24.2% |
| Fixed assets | 21/28 | €20,807 | €20,407 | -€400 | -1.9% |
| Tangible fixed assets | 22/27 | €807 | €407 | -€400 | -49.5% |
| Furniture and vehicles | 24 | €807 | €407 | -€400 | -49.5% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €227,475 | €288,006 | +€60,531 | +26.6% |
| Amounts receivable after more than one year | 29 | €218,401 | €218,401 | = | 0.0% |
| Trade receivables | 290 | €218,401 | €218,401 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,500 | €66,559 | +€61,059 | +1,110% |
| Trade receivables | 40 | €5,500 | €5,500 | = | 0.0% |
| Other amounts receivable | 41 | - | €61,059 | +€61,059 | |
| Cash at bank and in hand | 54/58 | €2,802 | €2,505 | -€297 | -10.6% |
| Deferred charges and accrued income | 490/1 | €771 | €540 | -€231 | -29.9% |
| Total equity and liabilities | 10/49 | €248,282 | €308,413 | +€60,131 | +24.2% |
| Equity | 10/15 | €168,741 | €177,358 | +€8,617 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €156,547 | €105,107 | -€51,441 | -32.9% |
| Distributable reserves | 133 | €156,547 | €105,107 | -€51,441 | -32.9% |
| Profit (loss) carried forward | 14 | €5,994 | €66,051 | +€60,057 | +1,002% |
| Amounts payable | 17/49 | €79,541 | €131,056 | +€51,515 | +64.8% |
| Amounts payable within one year | 42/48 | €79,541 | €130,656 | +€51,115 | +64.3% |
| Trade debts | 44 | €6,423 | €7,929 | +€1,507 | +23.5% |
| Suppliers | 440/4 | €6,423 | €7,929 | +€1,507 | +23.5% |
| Taxes, remuneration and social security | 45 | €62,363 | €60,531 | -€1,832 | -2.9% |
| Taxes | 450/3 | €62,363 | €60,531 | -€1,832 | -2.9% |
| Other amounts payable | 47/48 | €10,755 | €62,196 | +€51,441 | +478% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €54 | - | -€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €400 | +€8 | +2.0% |
| Other operating charges | 640/8 | €412 | €551 | +€139 | +33.7% |
| Non-recurring operating charges | 66A | €1,105 | - | -€1,105 | |
| Gross operating margin | 9900 | €98,327 | €80,313 | -€18,014 | -18.3% |
| Operating profit (loss) | 9901 | €96,417 | €79,362 | -€17,055 | -17.7% |
| Financial income | 75/76B | €4,368 | €5,530 | +€1,162 | +26.6% |
| Recurring financial income | 75 | €4,368 | €5,530 | +€1,162 | +26.6% |
| Financial charges | 65/66B | €45 | €485 | +€440 | +978% |
| Recurring financial charges | 65 | €45 | €485 | +€440 | +978% |
| Profit (loss) for the period before taxes | 9903 | €100,740 | €84,407 | -€16,333 | -16.2% |
| Income taxes | 67/77 | €36,580 | €24,350 | -€12,230 | -33.4% |
| Profit (loss) for the period | 9904 | €64,160 | €60,057 | -€4,103 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €64,160 | €60,057 | -€4,103 | -6.4% |
Next steps
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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 7 November 2026 via checked.be.