Optimi'So Consult: 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.
Optimi'So Consult
Largest movements
- Cash +€15,821
up €15,821 (+51.3%), from €30,814 to €46,635
mainly Net result for the year (+€31,608) and Other debts (+€31,543)
- Tangible fixed assets -€7,089
down €7,089 (-19.6%), from €36,249 to €29,161
- Other debts +€31,543
up €31,543 (+156%), from €20,274 to €51,817
- Debts after one year -€17,027
down €17,027 (-36.2%), from €47,055 to €30,028
- Tax, wage and social debts -€13,046
down €13,046 (-57.5%), from €22,674 to €9,628
of which Taxes: -€13,046
- Profit (loss) carried forward +€6,608
up €6,608 (+9.4%), from €70,378 to €76,986
- Trade debts +€4,980
up €4,980 (+206%), from €2,419 to €7,399
- Gross operating margin +€8,755
up €8,755 (+17.8%), from €49,055 to €57,810
- Depreciation +€4,006
up €4,006 (+96.4%), from €4,156 to €8,162
- Taxes +€1,592
up €1,592 (+12.7%), from €12,535 to €14,127
- Other operating charges -€1,116
down €1,116 (-37.2%), from €2,997 to €1,882
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 | €192,808 | €202,898 | +€10,091 | +5.2% |
| Fixed assets | 21/28 | €144,345 | €137,257 | -€7,089 | -4.9% |
| Tangible fixed assets | 22/27 | €36,249 | €29,161 | -€7,089 | -19.6% |
| Furniture and vehicles | 24 | €36,249 | €29,161 | -€7,089 | -19.6% |
| Financial fixed assets | 28 | €108,096 | €108,096 | = | 0.0% |
| Current assets | 29/58 | €48,463 | €65,642 | +€17,179 | +35.4% |
| Amounts receivable within one year | 40/41 | €16,823 | €16,759 | -€64 | -0.4% |
| Trade receivables | 40 | €16,819 | €16,759 | -€59 | -0.4% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €30,814 | €46,635 | +€15,821 | +51.3% |
| Deferred charges and accrued income | 490/1 | €826 | €2,247 | +€1,422 | +172% |
| Total equity and liabilities | 10/49 | €192,808 | €202,898 | +€10,091 | +5.2% |
| Equity | 10/15 | €80,378 | €86,986 | +€6,608 | +8.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,378 | €76,986 | +€6,608 | +9.4% |
| Amounts payable | 17/49 | €112,429 | €115,912 | +€3,483 | +3.1% |
| Amounts payable after more than one year | 17 | €47,055 | €30,028 | -€17,027 | -36.2% |
| Financial debts | 170/4 | €47,055 | €30,028 | -€17,027 | -36.2% |
| Amounts payable within one year | 42/48 | €65,374 | €85,884 | +€20,510 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €20,008 | €17,040 | -€2,967 | -14.8% |
| Trade debts | 44 | €2,419 | €7,399 | +€4,980 | +206% |
| Suppliers | 440/4 | €2,419 | €7,399 | +€4,980 | +206% |
| Taxes, remuneration and social security | 45 | €22,674 | €9,628 | -€13,046 | -57.5% |
| Taxes | 450/3 | €19,774 | €6,728 | -€13,046 | -66.0% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €20,274 | €51,817 | +€31,543 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €8,162 | +€4,006 | +96.4% |
| Other operating charges | 640/8 | €2,997 | €1,882 | -€1,116 | -37.2% |
| Gross operating margin | 9900 | €49,055 | €57,810 | +€8,755 | +17.8% |
| Operating profit (loss) | 9901 | €41,901 | €47,766 | +€5,865 | +14.0% |
| Financial charges | 65/66B | €1,505 | €2,031 | +€527 | +35.0% |
| Recurring financial charges | 65 | €1,505 | €2,031 | +€527 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | €40,397 | €45,735 | +€5,338 | +13.2% |
| Income taxes | 67/77 | €12,535 | €14,127 | +€1,592 | +12.7% |
| Profit (loss) for the period | 9904 | €27,862 | €31,608 | +€3,746 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,862 | €31,608 | +€3,746 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.