Optagone Consulting: 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.
Optagone Consulting
Largest movements
- Current investments -€120,000
no longer reported in 2025 (was €120,000)
- Cash -€35,190
down €35,190 (-81.8%), from €43,002 to €7,812
mainly Other debts (-€91,225) and Contributions, distributions and other (-€38,204)
- Receivables within one year +€14,218
up €14,218 (+48.8%), from €29,164 to €43,382
of which Other amounts receivable: +€30,070
- Other debts -€91,225
down €91,225 (-73.7%), from €123,698 to €32,473
- Profit (loss) carried forward -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts -€17,723
down €17,723 (-93.8%), from €18,898 to €1,176
- Tax, wage and social debts -€8,044
down €8,044 (-34.7%), from €23,202 to €15,158
- Current portion of long-term debt -€3,255
down €3,255 (-57.3%), from €5,682 to €2,427
- Gross operating margin +€41,048
up €41,048, from -€7,830 to €33,218
- Taxes +€6,733
up €6,733 (+2,040%), from €330 to €7,064
- Depreciation -€4,744
down €4,744 (-53.0%), from €8,946 to €4,201
- Financial income -€2,391
down €2,391 (-55.2%), from €4,329 to €1,938
- Staff costs -€523
down €523 (-10.4%), from €5,002 to €4,479
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.
Derived cash bridge
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 | €196,408 | €53,735 | -€142,673 | -72.6% |
| Fixed assets | 21/28 | €4,242 | €2,541 | -€1,701 | -40.1% |
| Tangible fixed assets | 22/27 | €4,037 | €2,336 | -€1,701 | -42.1% |
| Furniture and vehicles | 24 | €4,037 | €2,336 | -€1,701 | -42.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €192,166 | €51,194 | -€140,972 | -73.4% |
| Amounts receivable within one year | 40/41 | €29,164 | €43,382 | +€14,218 | +48.8% |
| Trade receivables | 40 | €15,852 | - | -€15,852 | |
| Other amounts receivable | 41 | €13,312 | €43,382 | +€30,070 | +226% |
| Current investments | 50/53 | €120,000 | - | -€120,000 | |
| Cash at bank and in hand | 54/58 | €43,002 | €7,812 | -€35,190 | -81.8% |
| Total equity and liabilities | 10/49 | €196,408 | €53,735 | -€142,673 | -72.6% |
| Equity | 10/15 | €22,500 | €2,500 | -€20,000 | -88.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,000 | - | -€20,000 | |
| Amounts payable | 17/49 | €173,908 | €51,235 | -€122,673 | -70.5% |
| Amounts payable after more than one year | 17 | €2,427 | - | -€2,427 | |
| Financial debts | 170/4 | €2,427 | - | -€2,427 | |
| Amounts payable within one year | 42/48 | €171,481 | €51,235 | -€120,246 | -70.1% |
| Current portion of amounts payable after more than one year | 42 | €5,682 | €2,427 | -€3,255 | -57.3% |
| Trade debts | 44 | €18,898 | €1,176 | -€17,723 | -93.8% |
| Suppliers | 440/4 | €18,898 | €1,176 | -€17,723 | -93.8% |
| Taxes, remuneration and social security | 45 | €23,202 | €15,158 | -€8,044 | -34.7% |
| Taxes | 450/3 | €23,202 | €15,158 | -€8,044 | -34.7% |
| Other amounts payable | 47/48 | €123,698 | €32,473 | -€91,225 | -73.7% |
| Remuneration, social security and pensions | 62 | €5,002 | €4,479 | -€523 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,946 | €4,201 | -€4,744 | -53.0% |
| Other operating charges | 640/8 | €1,108 | €763 | -€345 | -31.1% |
| Gross operating margin | 9900 | -€7,830 | €33,218 | +€41,048 | |
| Operating profit (loss) | 9901 | -€22,886 | €23,774 | +€46,660 | |
| Financial income | 75/76B | €4,329 | €1,938 | -€2,391 | -55.2% |
| Recurring financial income | 75 | €4,329 | €1,938 | -€2,391 | -55.2% |
| Financial charges | 65/66B | €592 | €445 | -€148 | -24.9% |
| Recurring financial charges | 65 | €592 | €445 | -€148 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,149 | €25,268 | +€44,417 | |
| Income taxes | 67/77 | €330 | €7,064 | +€6,733 | +2,040% |
| Profit (loss) for the period | 9904 | -€19,479 | €18,204 | +€37,683 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,479 | €18,204 | +€37,683 |
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 19 October 2026 via checked.be.