OPTIMIND 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.
OPTIMIND CONSULTING
Largest movements
- Cash +€81,510
up €81,510 (+17.0%), from €478,084 to €559,594
mainly Net result for the year (+€73,113) and Tax, wage and social debts (+€18,492)
- Reserves +€73,113
up €73,113 (+15.8%), from €463,502 to €536,615
of which Distributable reserves: +€73,113
- Tax, wage and social debts +€18,492
up €18,492 (+63.9%), from €28,957 to €47,449
of which Taxes: +€15,115
- Other debts -€8,593
down €8,593 (-19.0%), from €45,153 to €36,560
- Gross operating margin +€3,998
up €3,998 (+3.9%), from €101,259 to €105,257
- Taxes +€3,837
up €3,837 (+14.6%), from €26,335 to €30,173
- Financial income +€3,752
up €3,752 (+618.1%), from €607 to €4,359
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 | €561,508 | €640,132 | +€78,624 | +14.0% |
| Fixed assets | 21/28 | €10,681 | €7,096 | -€3,586 | -33.6% |
| Tangible fixed assets | 22/27 | €10,656 | €7,071 | -€3,586 | -33.6% |
| Furniture and vehicles | 24 | €2,114 | €607 | -€1,507 | -71.3% |
| Other tangible fixed assets | 26 | €8,542 | €6,464 | -€2,078 | -24.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €550,827 | €633,036 | +€82,209 | +14.9% |
| Amounts receivable within one year | 40/41 | €71,365 | €72,021 | +€657 | +0.9% |
| Trade receivables | 40 | €71,098 | €72,021 | +€923 | +1.3% |
| Other amounts receivable | 41 | €267 | €0 | -€267 | -100.0% |
| Cash at bank and in hand | 54/58 | €478,084 | €559,594 | +€81,510 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,378 | €1,421 | +€43 | +3.1% |
| Total equity and liabilities | 10/49 | €561,508 | €640,132 | +€78,624 | +14.0% |
| Equity | 10/15 | €475,902 | €549,015 | +€73,113 | +15.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €463,502 | €536,615 | +€73,113 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €461,642 | €534,755 | +€73,113 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €85,606 | €91,117 | +€5,511 | +6.4% |
| Amounts payable within one year | 42/48 | €85,606 | €91,105 | +€5,499 | +6.4% |
| Trade debts | 44 | €11,497 | €7,096 | -€4,401 | -38.3% |
| Suppliers | 440/4 | €11,497 | €7,096 | -€4,401 | -38.3% |
| Taxes, remuneration and social security | 45 | €28,957 | €47,449 | +€18,492 | +63.9% |
| Taxes | 450/3 | €25,457 | €40,572 | +€15,115 | +59.4% |
| Remuneration and social security | 454/9 | €3,500 | €6,877 | +€3,377 | +96.5% |
| Other amounts payable | 47/48 | €45,153 | €36,560 | -€8,593 | -19.0% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,490 | €3,586 | -€904 | -20.1% |
| Other operating charges | 640/8 | €1,353 | €1,402 | +€49 | +3.6% |
| Gross operating margin | 9900 | €101,259 | €105,257 | +€3,998 | +3.9% |
| Operating profit (loss) | 9901 | €95,416 | €100,269 | +€4,853 | +5.1% |
| Financial income | 75/76B | €607 | €4,359 | +€3,752 | +618.1% |
| Recurring financial income | 75 | €607 | €4,359 | +€3,752 | +618.1% |
| Financial charges | 65/66B | €1,096 | €1,343 | +€247 | +22.5% |
| Recurring financial charges | 65 | €1,096 | €1,343 | +€247 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €94,927 | €103,286 | +€8,358 | +8.8% |
| Income taxes | 67/77 | €26,335 | €30,173 | +€3,837 | +14.6% |
| Profit (loss) for the period | 9904 | €68,592 | €73,113 | +€4,521 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,592 | €73,113 | +€4,521 | +6.6% |
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.