OPTIMAL CONSULTING SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€35,406
up €35,406 (+48.8%), from €72,595 to €108,002
of which Trade receivables: +€35,326
- Tangible fixed assets -€9,106
down €9,106 (-23.4%), from €38,982 to €29,876
of which Furniture and vehicles: -€12,885
- Cash -€3,642
down €3,642 (-7.0%), from €52,282 to €48,640
mainly Contributions, distributions and other (-€92,394) and Receivables within one year (-€35,406)
- Other debts +€43,185
up €43,185 (+192%), from €22,440 to €65,625
- Reserves -€35,000
down €35,000 (-41.8%), from €83,739 to €48,739
of which Distributable reserves: -€35,000
- Tax, wage and social debts +€27,405
up €27,405 (+107%), from €25,532 to €52,937
- Trade debts -€9,285
down €9,285 (-75.5%), from €12,301 to €3,016
- Gross operating margin +€26,449
up €26,449 (+42.3%), from €62,566 to €89,015
- Taxes +€5,639
up €5,639 (+53.0%), from €10,633 to €16,272
- Depreciation -€5,348
down €5,348 (-32.7%), from €16,374 to €11,026
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 | €164,779 | €188,918 | +€24,140 | +14.6% |
| Fixed assets | 21/28 | €39,902 | €30,679 | -€9,222 | -23.1% |
| Intangible fixed assets | 21 | €170 | €53 | -€117 | -68.8% |
| Tangible fixed assets | 22/27 | €38,982 | €29,876 | -€9,106 | -23.4% |
| Land and buildings | 22 | €4,943 | €8,723 | +€3,780 | +76.5% |
| Furniture and vehicles | 24 | €34,038 | €21,153 | -€12,885 | -37.9% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €124,877 | €158,239 | +€33,362 | +26.7% |
| Amounts receivable within one year | 40/41 | €72,595 | €108,002 | +€35,406 | +48.8% |
| Trade receivables | 40 | €62,626 | €97,952 | +€35,326 | +56.4% |
| Other amounts receivable | 41 | €9,969 | €10,049 | +€80 | +0.8% |
| Cash at bank and in hand | 54/58 | €52,282 | €48,640 | -€3,642 | -7.0% |
| Deferred charges and accrued income | 490/1 | - | €1,598 | +€1,598 | |
| Total equity and liabilities | 10/49 | €164,779 | €188,918 | +€24,140 | +14.6% |
| Equity | 10/15 | €102,339 | €67,339 | -€35,000 | -34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,739 | €48,739 | -€35,000 | -41.8% |
| Non-distributable reserves | 130/1 | €2,097 | €2,097 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,097 | €2,097 | = | 0.0% |
| Distributable reserves | 133 | €81,642 | €46,642 | -€35,000 | -42.9% |
| Amounts payable | 17/49 | €62,439 | €121,579 | +€59,140 | +94.7% |
| Amounts payable within one year | 42/48 | €62,189 | €121,579 | +€59,390 | +95.5% |
| Current portion of amounts payable after more than one year | 42 | €1,565 | - | -€1,565 | |
| Financial debts | 43 | €352 | - | -€352 | |
| Credit institutions | 430/8 | €352 | - | -€352 | |
| Trade debts | 44 | €12,301 | €3,016 | -€9,285 | -75.5% |
| Suppliers | 440/4 | €12,301 | €3,016 | -€9,285 | -75.5% |
| Taxes, remuneration and social security | 45 | €25,532 | €52,937 | +€27,405 | +107% |
| Taxes | 450/3 | €25,532 | €52,937 | +€27,405 | +107% |
| Other amounts payable | 47/48 | €22,440 | €65,625 | +€43,185 | +192% |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Non-recurring operating income | 76A | €2,005 | - | -€2,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,374 | €11,026 | -€5,348 | -32.7% |
| Other operating charges | 640/8 | €750 | €1,140 | +€390 | +52.0% |
| Non-recurring operating charges | 66A | €10,480 | €2,805 | -€7,675 | -73.2% |
| Gross operating margin | 9900 | €62,566 | €89,015 | +€26,449 | +42.3% |
| Operating profit (loss) | 9901 | €34,962 | €74,044 | +€39,081 | +112% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €790 | €377 | -€413 | -52.2% |
| Recurring financial charges | 65 | €790 | €377 | -€413 | -52.2% |
| Profit (loss) for the period before taxes | 9903 | €34,173 | €73,666 | +€39,493 | +116% |
| Income taxes | 67/77 | €10,633 | €16,272 | +€5,639 | +53.0% |
| Profit (loss) for the period | 9904 | €23,540 | €57,394 | +€33,854 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €23,540 | €57,394 | +€33,854 | +144% |
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 13 October 2026 via checked.be.