Optimal Dynamics 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.
Optimal Dynamics Consulting
Largest movements
- Tangible fixed assets +€30,483
up €30,483 (+608.9%), from €5,006 to €35,489
of which Furniture and vehicles: +€28,564
- Receivables within one year +€27,330
up €27,330 (+165.5%), from €16,515 to €43,845
of which Other amounts receivable: +€27,775
- Cash +€12,687
up €12,687 (+32.4%), from €39,167 to €51,855
mainly Net result for the year (+€58,631) and Current portion of long-term debt (+€14,198)
- Stocks and contracts +€6,707
new in 2025: €6,707
- Deferred charges and accrued income -€3,879
down €3,879 (-73.2%), from €5,300 to €1,420
- Profit (loss) carried forward +€57,798
new in 2025: €57,798
- Current portion of long-term debt +€14,198
new in 2025: €14,198
- Debts after one year +€9,725
new in 2025: €9,725
- Tax, wage and social debts -€7,736
down €7,736 (-30.6%), from €25,306 to €17,570
of which Taxes: -€8,048
- Gross operating margin +€31,409
up €31,409 (+63.2%), from €49,710 to €81,120
- Depreciation +€4,765
up €4,765 (+828.4%), from €575 to €5,341
- Taxes +€3,139
up €3,139 (+23.4%), from €13,411 to €16,550
- Financial charges -€1,875
down €1,875 (-70.0%), from €2,677 to €803
- Financial income +€975
up €975 (+18422.7%), from €5 to €980
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 | €65,988 | €140,217 | +€74,228 | +112.5% |
| Fixed assets | 21/28 | €5,006 | €36,389 | +€31,383 | +626.9% |
| Tangible fixed assets | 22/27 | €5,006 | €35,489 | +€30,483 | +608.9% |
| Plant, machinery and equipment | 23 | €4,075 | €5,994 | +€1,919 | +47.1% |
| Furniture and vehicles | 24 | €931 | €29,495 | +€28,564 | +3068.7% |
| Financial fixed assets | 28 | - | €900 | +€900 | |
| Current assets | 29/58 | €60,982 | €103,827 | +€42,845 | +70.3% |
| Stocks and contracts in progress | 3 | - | €6,707 | +€6,707 | |
| Stocks | 30/36 | - | €6,707 | +€6,707 | |
| Amounts receivable within one year | 40/41 | €16,515 | €43,845 | +€27,330 | +165.5% |
| Trade receivables | 40 | €12,251 | €11,806 | -€445 | -3.6% |
| Other amounts receivable | 41 | €4,264 | €32,039 | +€27,775 | +651.4% |
| Cash at bank and in hand | 54/58 | €39,167 | €51,855 | +€12,687 | +32.4% |
| Deferred charges and accrued income | 490/1 | €5,300 | €1,420 | -€3,879 | -73.2% |
| Total equity and liabilities | 10/49 | €65,988 | €140,217 | +€74,228 | +112.5% |
| Equity | 10/15 | €39,424 | €97,222 | +€57,798 | +146.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €31,924 | €31,924 | = | 0.0% |
| Distributable reserves | 133 | €31,924 | €31,924 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €57,798 | +€57,798 | |
| Amounts payable | 17/49 | €26,565 | €42,995 | +€16,430 | +61.9% |
| Amounts payable after more than one year | 17 | - | €9,725 | +€9,725 | |
| Financial debts | 170/4 | - | €9,725 | +€9,725 | |
| Amounts payable within one year | 42/48 | €26,504 | €33,238 | +€6,734 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,198 | +€14,198 | |
| Trade debts | 44 | €603 | €887 | +€284 | +47.1% |
| Suppliers | 440/4 | €603 | €887 | +€284 | +47.1% |
| Taxes, remuneration and social security | 45 | €25,306 | €17,570 | -€7,736 | -30.6% |
| Taxes | 450/3 | €25,306 | €17,258 | -€8,048 | -31.8% |
| Remuneration and social security | 454/9 | - | €312 | +€312 | |
| Other amounts payable | 47/48 | €595 | €583 | -€12 | -2.0% |
| Accrued charges and deferred income | 492/3 | €61 | €32 | -€28 | -46.6% |
| Non-recurring operating income | 76A | - | €3,046 | +€3,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575 | €5,341 | +€4,765 | +828.4% |
| Other operating charges | 640/8 | €278 | €775 | +€497 | +178.9% |
| Gross operating margin | 9900 | €49,710 | €81,120 | +€31,409 | +63.2% |
| Operating profit (loss) | 9901 | €48,857 | €75,004 | +€26,147 | +53.5% |
| Financial income | 75/76B | €5 | €980 | +€975 | +18422.7% |
| Recurring financial income | 75 | €5 | €980 | +€975 | +18422.7% |
| Financial charges | 65/66B | €2,677 | €803 | -€1,875 | -70.0% |
| Recurring financial charges | 65 | €2,677 | €803 | -€1,875 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €46,185 | €75,181 | +€28,996 | +62.8% |
| Income taxes | 67/77 | €13,411 | €16,550 | +€3,139 | +23.4% |
| Profit (loss) for the period | 9904 | €32,774 | €58,631 | +€25,857 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,774 | €58,631 | +€25,857 | +78.9% |
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.