OPS Consulting: what changed
Two fiscal 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.
OPS Consulting
Largest movements
- Receivables within one year -€89,844
down €89,844 (-100.0%), from €89,844 to €0
of which Trade receivables: -€81,324
- Financial fixed assets +€45,000
new in 2024: €45,000
- Tangible fixed assets -€24,074
down €24,074 (-26.1%), from €92,359 to €68,284
- Cash +€7,757
up €7,757 (+634.2%), from €1,223 to €8,980
mainly Receivables within one year (+€89,844) and Other debts (+€43,236)
- Trade debts -€84,043
down €84,043 (-82.8%), from €101,518 to €17,475
- Other debts +€43,236
up €43,236 (+188.9%), from €22,884 to €66,120
- Debts after one year -€15,834
down €15,834 (-30.0%), from €52,780 to €36,946
- Profit (loss) carried forward -€10,613
down €10,613 (-152.5%), from -€6,958 to -€17,571
- Tax, wage and social debts +€4,619
up €4,619 (+620.2%), from €745 to €5,364
of which Taxes: +€4,992
- Depreciation +€10,296
up €10,296 (+58.5%), from €17,607 to €27,903
- Gross operating margin +€6,485
up €6,485 (+47.3%), from €13,703 to €20,189
- Financial charges +€599
up €599 (+31.1%), from €1,925 to €2,524
- Other operating charges -€380
down €380 (-50.2%), from €758 to €377
- Taxes -€372
down €372 (-100.0%), from €372 to €0
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,303 | €127,017 | -€62,286 | -32.9% |
| Fixed assets | 21/28 | €92,359 | €113,284 | +€20,926 | +22.7% |
| Tangible fixed assets | 22/27 | €92,359 | €68,284 | -€24,074 | -26.1% |
| Furniture and vehicles | 24 | €92,359 | €68,284 | -€24,074 | -26.1% |
| Financial fixed assets | 28 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €96,944 | €13,733 | -€83,212 | -85.8% |
| Amounts receivable within one year | 40/41 | €89,844 | €0 | -€89,844 | -100.0% |
| Trade receivables | 40 | €81,324 | €0 | -€81,324 | -100.0% |
| Other amounts receivable | 41 | €8,520 | €0 | -€8,520 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,223 | €8,980 | +€7,757 | +634.2% |
| Deferred charges and accrued income | 490/1 | €5,877 | €4,753 | -€1,124 | -19.1% |
| Total equity and liabilities | 10/49 | €189,303 | €127,017 | -€62,286 | -32.9% |
| Equity | 10/15 | -€4,458 | -€15,071 | -€10,613 | -238.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,958 | -€17,571 | -€10,613 | -152.5% |
| Amounts payable | 17/49 | €193,761 | €142,088 | -€51,673 | -26.7% |
| Amounts payable after more than one year | 17 | €52,780 | €36,946 | -€15,834 | -30.0% |
| Financial debts | 170/4 | €52,780 | €36,946 | -€15,834 | -30.0% |
| Amounts payable within one year | 42/48 | €140,981 | €104,793 | -€36,188 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €15,834 | €15,834 | = | 0.0% |
| Trade debts | 44 | €101,518 | €17,475 | -€84,043 | -82.8% |
| Suppliers | 440/4 | €101,518 | €17,475 | -€84,043 | -82.8% |
| Taxes, remuneration and social security | 45 | €745 | €5,364 | +€4,619 | +620.2% |
| Taxes | 450/3 | €372 | €5,364 | +€4,992 | +1341.1% |
| Remuneration and social security | 454/9 | €373 | €0 | -€373 | -100.0% |
| Other amounts payable | 47/48 | €22,884 | €66,120 | +€43,236 | +188.9% |
| Accrued charges and deferred income | 492/3 | - | €349 | +€349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,607 | €27,903 | +€10,296 | +58.5% |
| Other operating charges | 640/8 | €758 | €377 | -€380 | -50.2% |
| Gross operating margin | 9900 | €13,703 | €20,189 | +€6,485 | +47.3% |
| Operating profit (loss) | 9901 | -€4,661 | -€8,092 | -€3,430 | -73.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,925 | €2,524 | +€599 | +31.1% |
| Recurring financial charges | 65 | €1,925 | €2,524 | +€599 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,586 | -€10,613 | -€4,027 | -61.2% |
| Income taxes | 67/77 | €372 | €0 | -€372 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,958 | -€10,613 | -€3,655 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,958 | -€10,613 | -€3,655 | -52.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.