OPTIMISE - DISCOVER - CONSULTING: what changed
OPTIMISE - DISCOVER - CONSULTING
Largest movements
- Cash -€79,883
down €79,883 (-29.8%), from €268,220 to €188,337
mainly Other debts (-€50,225) and Contributions, distributions and other (-€25,000)
- Receivables within one year +€18,330
up €18,330 (+868%), from €2,111 to €20,441
of which Trade receivables: +€18,330
- Other debts -€50,225
down €50,225 (-63.2%), from €79,516 to €29,290
- Reserves -€25,000
down €25,000 (-15.4%), from €161,860 to €136,860
of which Distributable reserves: -€25,000
- Profit (loss) carried forward +€12,813
up €12,813 (+116%), from €11,077 to €23,890
- Gross operating margin +€27,444
up €27,444, from -€13,423 to €14,022
- Financial income -€1,685
down €1,685 (-44.9%), from €3,750 to €2,065
- Taxes +€1,413
up €1,413, from €0 to €1,413
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €277,730 | €214,519 | -€63,212 | -22.8% |
| Fixed assets | 21/28 | €7,400 | €5,741 | -€1,659 | -22.4% |
| Tangible fixed assets | 22/27 | €7,225 | €5,566 | -€1,659 | -23.0% |
| Plant, machinery and equipment | 23 | €6,310 | €5,281 | -€1,029 | -16.3% |
| Furniture and vehicles | 24 | €915 | €285 | -€630 | -68.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €270,330 | €208,778 | -€61,552 | -22.8% |
| Amounts receivable within one year | 40/41 | €2,111 | €20,441 | +€18,330 | +868% |
| Trade receivables | 40 | €986 | €19,316 | +€18,330 | +1,860% |
| Other amounts receivable | 41 | €1,125 | €1,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €268,220 | €188,337 | -€79,883 | -29.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €277,730 | €214,519 | -€63,212 | -22.8% |
| Equity | 10/15 | €191,537 | €179,350 | -€12,187 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €161,860 | €136,860 | -€25,000 | -15.4% |
| 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 | €160,000 | €135,000 | -€25,000 | -15.6% |
| Profit (loss) carried forward | 14 | €11,077 | €23,890 | +€12,813 | +116% |
| Amounts payable | 17/49 | €86,193 | €35,168 | -€51,025 | -59.2% |
| Amounts payable within one year | 42/48 | €86,193 | €35,168 | -€51,025 | -59.2% |
| Trade debts | 44 | €1,780 | €828 | -€952 | -53.5% |
| Suppliers | 440/4 | €1,780 | €828 | -€952 | -53.5% |
| Taxes, remuneration and social security | 45 | €4,898 | €5,050 | +€152 | +3.1% |
| Taxes | 450/3 | €4,898 | €5,050 | +€152 | +3.1% |
| Other amounts payable | 47/48 | €79,516 | €29,290 | -€50,225 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €1,659 | = | 0.0% |
| Other operating charges | 640/8 | €70 | €74 | +€4 | +5.7% |
| Gross operating margin | 9900 | -€13,423 | €14,022 | +€27,444 | |
| Operating profit (loss) | 9901 | -€15,152 | €12,288 | +€27,440 | |
| Financial income | 75/76B | €3,750 | €2,065 | -€1,685 | -44.9% |
| Recurring financial income | 75 | €3,750 | €2,065 | -€1,685 | -44.9% |
| Financial charges | 65/66B | €126 | €128 | +€2 | +1.6% |
| Recurring financial charges | 65 | €126 | €128 | +€2 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,528 | €14,226 | +€25,754 | |
| Income taxes | 67/77 | €0 | €1,413 | +€1,413 | |
| Profit (loss) for the period | 9904 | -€11,528 | €12,813 | +€24,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,528 | €12,813 | +€24,341 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.