OPTIMATE 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.
OPTIMATE CONSULTING
Largest movements
- Tangible fixed assets -€7,684
down €7,684 (-4.6%), from €167,205 to €159,521
- Cash -€1,884
down €1,884 (-60.2%), from €3,126 to €1,243
mainly Current portion of long-term debt (-€8,738) and Net result for the year (-€5,541)
- Current portion of long-term debt -€8,738
down €8,738 (-42.3%), from €20,671 to €11,933
- Profit (loss) carried forward -€5,541
down €5,541, from €3,944 to -€1,597
- Debts after one year +€4,812
up €4,812 (+4.0%), from €121,027 to €125,839
of which Other amounts payable: +€15,867
- Gross operating margin -€1,588
down €1,588 (-21.7%), from €7,316 to €5,728
- Financial charges -€863
down €863 (-43.4%), from €1,987 to €1,124
- Other operating charges +€75
up €75 (+3.1%), from €2,386 to €2,461
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 | €170,529 | €160,972 | -€9,557 | -5.6% |
| Fixed assets | 21/28 | €167,205 | €159,521 | -€7,684 | -4.6% |
| Tangible fixed assets | 22/27 | €167,205 | €159,521 | -€7,684 | -4.6% |
| Land and buildings | 22 | €167,205 | €159,521 | -€7,684 | -4.6% |
| Current assets | 29/58 | €3,324 | €1,451 | -€1,873 | -56.3% |
| Cash at bank and in hand | 54/58 | €3,126 | €1,243 | -€1,884 | -60.2% |
| Deferred charges and accrued income | 490/1 | €198 | €208 | +€11 | +5.3% |
| Total equity and liabilities | 10/49 | €170,529 | €160,972 | -€9,557 | -5.6% |
| Equity | 10/15 | €27,513 | €21,972 | -€5,541 | -20.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €3,569 | €3,569 | = | 0.0% |
| Distributable reserves | 133 | €3,569 | €3,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,944 | -€1,597 | -€5,541 | |
| Amounts payable | 17/49 | €143,016 | €138,999 | -€4,016 | -2.8% |
| Amounts payable after more than one year | 17 | €121,027 | €125,839 | +€4,812 | +4.0% |
| Financial debts | 170/4 | €11,055 | - | -€11,055 | |
| Other amounts payable | 178/9 | €109,972 | €125,839 | +€15,867 | +14.4% |
| Amounts payable within one year | 42/48 | €20,934 | €12,219 | -€8,714 | -41.6% |
| Current portion of amounts payable after more than one year | 42 | €20,671 | €11,933 | -€8,738 | -42.3% |
| Trade debts | 44 | €263 | €287 | +€24 | +9.1% |
| Suppliers | 440/4 | €263 | €287 | +€24 | +9.1% |
| Accrued charges and deferred income | 492/3 | €1,055 | €941 | -€114 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €7,684 | = | 0.0% |
| Other operating charges | 640/8 | €2,386 | €2,461 | +€75 | +3.1% |
| Gross operating margin | 9900 | €7,316 | €5,728 | -€1,588 | -21.7% |
| Operating profit (loss) | 9901 | -€2,754 | -€4,417 | -€1,663 | -60.4% |
| Financial income | 75/76B | €1 | €1 | -€0 | -12.9% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -12.9% |
| Financial charges | 65/66B | €1,987 | €1,124 | -€863 | -43.4% |
| Recurring financial charges | 65 | €1,987 | €1,124 | -€863 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,740 | -€5,540 | -€800 | -16.9% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -17.2% |
| Profit (loss) for the period | 9904 | -€4,740 | -€5,541 | -€800 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,740 | -€5,541 | -€800 | -16.9% |
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 10 October 2026 via checked.be.