Optima'Pulse Consult: 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.
Optima'Pulse Consult
Largest movements
- Cash -€11,090
down €11,090 (-84.7%), from €13,098 to €2,008
mainly Net result for the year (-€23,848) and Tax, wage and social debts (-€3,596)
- Receivables within one year -€1,977
down €1,977 (-3.8%), from €51,375 to €49,397
of which Trade receivables: -€17,729
- Tangible fixed assets -€848
down €848 (-46.9%), from €1,810 to €961
- Deferred charges and accrued income -€811
down €811 (-92.7%), from €875 to €64
- Profit (loss) carried forward -€23,848
new in 2025: -€23,848
- Provisions +€15,286
up €15,286 (+105.8%), from €14,448 to €29,734
- Tax, wage and social debts -€3,596
down €3,596 (-59.8%), from €6,010 to €2,414
- Trade debts -€1,568
no longer reported in 2025 (was €1,568)
- Short-term financial debts -€901
down €901 (-81.8%), from €1,101 to €201
- Gross operating margin -€72,106
down €72,106 (-88.2%), from €81,750 to €9,644
- Taxes -€19,628
down €19,628 (-97.8%), from €20,072 to €444
- Provisions +€8,005
up €8,005 (+109.9%), from €7,281 to €15,286
- Financial charges +€5,829
up €5,829 (+47.7%), from €12,233 to €18,062
- Financial income +€1,560
up €1,560 (+187.2%), from €833 to €2,393
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 | €67,158 | €52,431 | -€14,727 | -21.9% |
| Fixed assets | 21/28 | €1,810 | €961 | -€848 | -46.9% |
| Tangible fixed assets | 22/27 | €1,810 | €961 | -€848 | -46.9% |
| Furniture and vehicles | 24 | €1,810 | €961 | -€848 | -46.9% |
| Current assets | 29/58 | €65,348 | €51,470 | -€13,879 | -21.2% |
| Amounts receivable within one year | 40/41 | €51,375 | €49,397 | -€1,977 | -3.8% |
| Trade receivables | 40 | €17,729 | - | -€17,729 | |
| Other amounts receivable | 41 | €33,645 | €49,397 | +€15,752 | +46.8% |
| Cash at bank and in hand | 54/58 | €13,098 | €2,008 | -€11,090 | -84.7% |
| Deferred charges and accrued income | 490/1 | €875 | €64 | -€811 | -92.7% |
| Total equity and liabilities | 10/49 | €67,158 | €52,431 | -€14,727 | -21.9% |
| Equity | 10/15 | €43,930 | €20,082 | -€23,848 | -54.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,930 | €40,930 | = | 0.0% |
| Distributable reserves | 133 | €40,930 | €40,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,848 | -€23,848 | |
| Provisions and deferred taxes | 16 | €14,448 | €29,734 | +€15,286 | +105.8% |
| Provisions for liabilities and charges | 160/5 | €14,448 | €29,734 | +€15,286 | +105.8% |
| Other liabilities and charges | 164/5 | €14,448 | €29,734 | +€15,286 | +105.8% |
| Amounts payable | 17/49 | €8,780 | €2,615 | -€6,165 | -70.2% |
| Amounts payable within one year | 42/48 | €8,679 | €2,615 | -€6,064 | -69.9% |
| Financial debts | 43 | €1,101 | €201 | -€901 | -81.8% |
| Credit institutions | 430/8 | €1,101 | €201 | -€901 | -81.8% |
| Trade debts | 44 | €1,568 | - | -€1,568 | |
| Suppliers | 440/4 | €1,568 | - | -€1,568 | |
| Taxes, remuneration and social security | 45 | €6,010 | €2,414 | -€3,596 | -59.8% |
| Taxes | 450/3 | €6,010 | €2,414 | -€3,596 | -59.8% |
| Accrued charges and deferred income | 492/3 | €101 | - | -€101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €848 | +€401 | +89.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,281 | €15,286 | +€8,005 | +109.9% |
| Other operating charges | 640/8 | €1,968 | €1,244 | -€724 | -36.8% |
| Gross operating margin | 9900 | €81,750 | €9,644 | -€72,106 | -88.2% |
| Operating profit (loss) | 9901 | €72,053 | -€7,734 | -€79,788 | |
| Financial income | 75/76B | €833 | €2,393 | +€1,560 | +187.2% |
| Recurring financial income | 75 | €833 | €2,393 | +€1,560 | +187.2% |
| Financial charges | 65/66B | €12,233 | €18,062 | +€5,829 | +47.7% |
| Recurring financial charges | 65 | €12,233 | €18,062 | +€5,829 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €60,654 | -€23,404 | -€84,058 | |
| Income taxes | 67/77 | €20,072 | €444 | -€19,628 | -97.8% |
| Profit (loss) for the period | 9904 | €40,582 | -€23,848 | -€64,429 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,582 | -€23,848 | -€64,429 |
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 5 October 2026 via checked.be.