OPTAF 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.
OPTAF Consulting
Largest movements
- Cash +€28,665
up €28,665 (+160.0%), from €17,917 to €46,582
mainly Net result for the year (+€43,077) and Receivables within one year (+€21,997)
- Receivables within one year -€21,997
down €21,997 (-14.8%), from €148,646 to €126,650
of which Trade receivables: -€18,087
- Tangible fixed assets -€4,688
down €4,688 (-24.8%), from €18,871 to €14,184
of which Furniture and vehicles: -€3,271
- Reserves -€24,942
down €24,942 (-14.2%), from €175,610 to €150,668
of which Distributable reserves: -€24,942
- Advances received +€21,174
new in 2025: €21,174
- Tax, wage and social debts +€10,272
up €10,272 (+35.6%), from €28,842 to €39,113
- Debts after one year -€5,312
no longer reported in 2025 (was €5,312)
- Contributions -€5,000
down €5,000 (-80.6%), from €6,200 to €1,200
- Turnover +€49,592
up €49,592 (+42.5%), from €116,760 to €166,352
- Gross operating margin +€24,280
up €24,280 (+76.6%), from €31,683 to €55,963
- Purchases and services +€23,495
up €23,495 (+27.0%), from €86,894 to €110,389
- Taxes +€4,879
up €4,879 (+92.6%), from €5,271 to €10,150
- Depreciation -€4,350
down €4,350 (-46.7%), from €9,319 to €4,969
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 | €232,503 | €234,484 | +€1,981 | +0.9% |
| Fixed assets | 21/28 | €19,621 | €14,934 | -€4,688 | -23.9% |
| Tangible fixed assets | 22/27 | €18,871 | €14,184 | -€4,688 | -24.8% |
| Land and buildings | 22 | €13,325 | €12,300 | -€1,025 | -7.7% |
| Furniture and vehicles | 24 | €4,863 | €1,592 | -€3,271 | -67.3% |
| Other tangible fixed assets | 26 | €683 | €292 | -€391 | -57.3% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €212,881 | €219,550 | +€6,669 | +3.1% |
| Amounts receivable within one year | 40/41 | €148,646 | €126,650 | -€21,997 | -14.8% |
| Trade receivables | 40 | €18,087 | - | -€18,087 | |
| Other amounts receivable | 41 | €130,559 | €126,650 | -€3,910 | -3.0% |
| Current investments | 50/53 | €9,047 | €9,047 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,917 | €46,582 | +€28,665 | +160.0% |
| Deferred charges and accrued income | 490/1 | €37,271 | €37,271 | = | 0.0% |
| Total equity and liabilities | 10/49 | €232,503 | €234,484 | +€1,981 | +0.9% |
| Equity | 10/15 | €181,993 | €152,127 | -€29,865 | -16.4% |
| Contributions | 10/11 | €6,200 | €1,200 | -€5,000 | -80.6% |
| Outside capital | 11 | €6,200 | €1,200 | -€5,000 | -80.6% |
| Share premium | 1100/10 | €6,200 | €1,200 | -€5,000 | -80.6% |
| Reserves | 13 | €175,610 | €150,668 | -€24,942 | -14.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,750 | €148,808 | -€24,942 | -14.4% |
| Profit (loss) carried forward | 14 | €183 | €259 | +€77 | +42.0% |
| Amounts payable | 17/49 | €50,510 | €82,356 | +€31,846 | +63.0% |
| Amounts payable after more than one year | 17 | €5,312 | - | -€5,312 | |
| Financial debts | 170/4 | €5,312 | - | -€5,312 | |
| Amounts payable within one year | 42/48 | €45,198 | €82,356 | +€37,158 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €5,264 | €5,312 | +€48 | +0.9% |
| Trade debts | 44 | €1,093 | €1,757 | +€665 | +60.8% |
| Suppliers | 440/4 | €1,093 | €1,757 | +€665 | +60.8% |
| Advances received on contracts in progress | 46 | - | €21,174 | +€21,174 | |
| Taxes, remuneration and social security | 45 | €28,842 | €39,113 | +€10,272 | +35.6% |
| Taxes | 450/3 | €28,842 | €39,113 | +€10,272 | +35.6% |
| Other amounts payable | 47/48 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Turnover | 70 | €116,760 | €166,352 | +€49,592 | +42.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €86,894 | €110,389 | +€23,495 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,319 | €4,969 | -€4,350 | -46.7% |
| Other operating charges | 640/8 | €302 | €1,940 | +€1,638 | +542.6% |
| Non-recurring operating charges | 66A | - | €1,129 | +€1,129 | |
| Gross operating margin | 9900 | €31,683 | €55,963 | +€24,280 | +76.6% |
| Operating profit (loss) | 9901 | €22,062 | €47,925 | +€25,863 | +117.2% |
| Financial income | 75/76B | €7,351 | €5,721 | -€1,630 | -22.2% |
| Recurring financial income | 75 | €7,351 | €5,721 | -€1,630 | -22.2% |
| Financial charges | 65/66B | €572 | €420 | -€153 | -26.7% |
| Recurring financial charges | 65 | €572 | €420 | -€153 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €28,841 | €53,227 | +€24,386 | +84.6% |
| Income taxes | 67/77 | €5,271 | €10,150 | +€4,879 | +92.6% |
| Profit (loss) for the period | 9904 | €23,570 | €43,077 | +€19,507 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,570 | €43,077 | +€19,507 | +82.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.