OpsConsult: 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.
OpsConsult
Largest movements
- Cash -€140,949
down €140,949 (-51.9%), from €271,491 to €130,543
mainly Contributions, distributions and other (-€246,523) and Deferred charges and accrued income (-€9,636)
- Deferred charges and accrued income +€9,636
up €9,636 (+160.9%), from €5,988 to €15,624
- Receivables within one year +€3,623
up €3,623 (+961.1%), from €377 to €4,000
of which Trade receivables: +€1,875
- Profit (loss) carried forward -€144,225
down €144,225 (-99.1%), from €145,487 to €1,262
- Other debts +€57,114
up €57,114 (+128.2%), from €44,535 to €101,649
- Reserves -€43,037
down €43,037 (-47.5%), from €90,510 to €47,473
- Gross operating margin -€14,731
down €14,731 (-15.7%), from €94,015 to €79,284
- Taxes -€2,821
down €2,821 (-15.5%), from €18,178 to €15,356
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.
Cash bridge derived
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 | €282,202 | €151,792 | -€130,410 | -46.2% |
| Fixed assets | 21/28 | €4,345 | €1,625 | -€2,720 | -62.6% |
| Tangible fixed assets | 22/27 | €4,345 | €1,625 | -€2,720 | -62.6% |
| Furniture and vehicles | 24 | €4,345 | €1,625 | -€2,720 | -62.6% |
| Current assets | 29/58 | €277,857 | €150,167 | -€127,690 | -46.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €377 | €4,000 | +€3,623 | +961.1% |
| Trade receivables | 40 | - | €1,875 | +€1,875 | |
| Other amounts receivable | 41 | €377 | €2,125 | +€1,748 | +463.7% |
| Cash at bank and in hand | 54/58 | €271,491 | €130,543 | -€140,949 | -51.9% |
| Deferred charges and accrued income | 490/1 | €5,988 | €15,624 | +€9,636 | +160.9% |
| Total equity and liabilities | 10/49 | €282,202 | €151,792 | -€130,410 | -46.2% |
| Equity | 10/15 | €236,496 | €49,234 | -€187,262 | -79.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €90,510 | €47,473 | -€43,037 | -47.5% |
| Distributable reserves | 133 | €90,510 | €47,473 | -€43,037 | -47.5% |
| Profit (loss) carried forward | 14 | €145,487 | €1,262 | -€144,225 | -99.1% |
| Amounts payable | 17/49 | €45,706 | €102,557 | +€56,852 | +124.4% |
| Amounts payable within one year | 42/48 | €45,706 | €102,557 | +€56,852 | +124.4% |
| Financial debts | 43 | €32 | €0 | -€32 | -100.0% |
| Credit institutions | 430/8 | €32 | €0 | -€32 | -100.0% |
| Trade debts | 44 | €1,139 | €852 | -€287 | -25.2% |
| Suppliers | 440/4 | €1,139 | €852 | -€287 | -25.2% |
| Taxes, remuneration and social security | 45 | €0 | €56 | +€56 | |
| Taxes | 450/3 | €0 | €56 | +€56 | |
| Other amounts payable | 47/48 | €44,535 | €101,649 | +€57,114 | +128.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,888 | €2,720 | -€168 | -5.8% |
| Other operating charges | 640/8 | €841 | €675 | -€166 | -19.7% |
| Gross operating margin | 9900 | €94,015 | €79,284 | -€14,731 | -15.7% |
| Operating profit (loss) | 9901 | €90,286 | €75,890 | -€14,397 | -15.9% |
| Financial income | 75/76B | €265 | €36 | -€229 | -86.4% |
| Recurring financial income | 75 | €265 | €36 | -€229 | -86.4% |
| Financial charges | 65/66B | €1,539 | €1,308 | -€231 | -15.0% |
| Recurring financial charges | 65 | €1,539 | €1,308 | -€231 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €89,012 | €74,618 | -€14,394 | -16.2% |
| Income taxes | 67/77 | €18,178 | €15,356 | -€2,821 | -15.5% |
| Profit (loss) for the period | 9904 | €70,834 | €59,262 | -€11,573 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,834 | €59,262 | -€11,573 | -16.3% |
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 11 October 2026 via checked.be.