OPTIMAL 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.
OPTIMAL CONSULTING
Largest movements
- Receivables within one year +€14,144
new in 2024: €14,144
- Cash -€2,623
down €2,623 (-2.6%), from €102,330 to €99,707
mainly Receivables within one year (-€14,144)
- Other debts +€4,955
up €4,955 (+171%), from €2,897 to €7,852
- Profit (loss) carried forward +€4,175
up €4,175 (+7.2%), from €57,860 to €62,035
- Tax, wage and social debts +€1,268
up €1,268 (+4.0%), from €31,865 to €33,133
of which Remuneration and social security: +€5,064
- Gross operating margin -€46,330
down €46,330 (-89.0%), from €52,041 to €5,712
- Taxes -€9,301
down €9,301 (-89.4%), from €10,401 to €1,100
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.
Derived cash bridge
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 | €102,330 | €113,851 | +€11,521 | +11.3% |
| Current assets | 29/58 | €102,330 | €113,851 | +€11,521 | +11.3% |
| Amounts receivable within one year | 40/41 | - | €14,144 | +€14,144 | |
| Trade receivables | 40 | - | €14,144 | +€14,144 | |
| Cash at bank and in hand | 54/58 | €102,330 | €99,707 | -€2,623 | -2.6% |
| Total equity and liabilities | 10/49 | €102,330 | €113,851 | +€11,521 | +11.3% |
| Equity | 10/15 | €62,860 | €67,035 | +€4,175 | +6.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,860 | €62,035 | +€4,175 | +7.2% |
| Amounts payable | 17/49 | €39,470 | €46,817 | +€7,346 | +18.6% |
| Amounts payable within one year | 42/48 | €39,470 | €46,817 | +€7,346 | +18.6% |
| Trade debts | 44 | €4,709 | €5,832 | +€1,123 | +23.9% |
| Suppliers | 440/4 | €4,709 | €5,832 | +€1,123 | +23.9% |
| Taxes, remuneration and social security | 45 | €31,865 | €33,133 | +€1,268 | +4.0% |
| Taxes | 450/3 | €31,865 | €28,070 | -€3,796 | -11.9% |
| Remuneration and social security | 454/9 | - | €5,064 | +€5,064 | |
| Other amounts payable | 47/48 | €2,897 | €7,852 | +€4,955 | +171% |
| Gross operating margin | 9900 | €52,041 | €5,712 | -€46,330 | -89.0% |
| Operating profit (loss) | 9901 | €52,041 | €5,712 | -€46,330 | -89.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €111 | €437 | +€326 | +294% |
| Recurring financial charges | 65 | €111 | €437 | +€326 | +294% |
| Profit (loss) for the period before taxes | 9903 | €51,931 | €5,275 | -€46,656 | -89.8% |
| Income taxes | 67/77 | €10,401 | €1,100 | -€9,301 | -89.4% |
| Profit (loss) for the period | 9904 | €41,529 | €4,175 | -€37,355 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,529 | €4,175 | -€37,355 | -89.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.