OPTIMIZE 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.
OPTIMIZE CONSULTING
Largest movements
- Cash +€22,744
up €22,744 (+114.7%), from €19,824 to €42,568
mainly Net result for the year (+€38,975) and Tax, wage and social debts (+€4,364)
- Receivables within one year +€14,465
up €14,465 (+34.5%), from €41,907 to €56,372
of which Trade receivables: +€14,947
- Deferred charges and accrued income -€1,953
down €1,953 (-65.3%), from €2,993 to €1,040
- Profit (loss) carried forward +€38,142
up €38,142 (+167.6%), from €22,760 to €60,902
- Trade debts -€9,248
down €9,248 (-61.5%), from €15,045 to €5,797
- Tax, wage and social debts +€4,364
up €4,364 (+16.4%), from €26,627 to €30,991
of which Taxes: +€6,031
- Other debts +€1,984
up €1,984 (+13386.2%), from €15 to €1,999
- Gross operating margin +€27,428
up €27,428 (+79.8%), from €34,356 to €61,785
- Taxes +€5,125
up €5,125 (+56.6%), from €9,048 to €14,173
- Other operating charges +€3,514
up €3,514 (+286.7%), from €1,226 to €4,740
- Write-downs +€2,374
new in 2025: €2,374
- Financial charges +€1,327
up €1,327 (+370.2%), from €358 to €1,685
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 | €67,447 | €102,901 | +€35,453 | +52.6% |
| Fixed assets | 21/28 | €580 | €580 | = | 0.0% |
| Financial fixed assets | 28 | €580 | €580 | = | 0.0% |
| Current assets | 29/58 | €66,867 | €102,321 | +€35,453 | +53.0% |
| Stocks and contracts in progress | 3 | €2,143 | €2,340 | +€198 | +9.2% |
| Stocks | 30/36 | €2,143 | €2,340 | +€198 | +9.2% |
| Amounts receivable within one year | 40/41 | €41,907 | €56,372 | +€14,465 | +34.5% |
| Trade receivables | 40 | €41,425 | €56,372 | +€14,947 | +36.1% |
| Other amounts receivable | 41 | €482 | €0 | -€482 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,824 | €42,568 | +€22,744 | +114.7% |
| Deferred charges and accrued income | 490/1 | €2,993 | €1,040 | -€1,953 | -65.3% |
| Total equity and liabilities | 10/49 | €67,447 | €102,901 | +€35,453 | +52.6% |
| Equity | 10/15 | €25,760 | €63,902 | +€38,142 | +148.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,760 | €60,902 | +€38,142 | +167.6% |
| Amounts payable | 17/49 | €41,687 | €38,999 | -€2,688 | -6.4% |
| Amounts payable within one year | 42/48 | €41,687 | €38,787 | -€2,900 | -7.0% |
| Trade debts | 44 | €15,045 | €5,797 | -€9,248 | -61.5% |
| Suppliers | 440/4 | €15,045 | €5,797 | -€9,248 | -61.5% |
| Taxes, remuneration and social security | 45 | €26,627 | €30,991 | +€4,364 | +16.4% |
| Taxes | 450/3 | €24,960 | €30,991 | +€6,031 | +24.2% |
| Remuneration and social security | 454/9 | €1,667 | €0 | -€1,667 | -100.0% |
| Other amounts payable | 47/48 | €15 | €1,999 | +€1,984 | +13386.2% |
| Accrued charges and deferred income | 492/3 | - | €212 | +€212 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,374 | +€2,374 | |
| Other operating charges | 640/8 | €1,226 | €4,740 | +€3,514 | +286.7% |
| Gross operating margin | 9900 | €34,356 | €61,785 | +€27,428 | +79.8% |
| Operating profit (loss) | 9901 | €33,131 | €54,671 | +€21,540 | +65.0% |
| Financial income | 75/76B | €250 | €162 | -€87 | -35.0% |
| Recurring financial income | 75 | €250 | €162 | -€87 | -35.0% |
| Financial charges | 65/66B | €358 | €1,685 | +€1,327 | +370.2% |
| Recurring financial charges | 65 | €358 | €1,685 | +€1,327 | +370.2% |
| Profit (loss) for the period before taxes | 9903 | €33,022 | €53,148 | +€20,126 | +60.9% |
| Income taxes | 67/77 | €9,048 | €14,173 | +€5,125 | +56.6% |
| Profit (loss) for the period | 9904 | €23,974 | €38,975 | +€15,001 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,974 | €38,975 | +€15,001 | +62.6% |
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 7 October 2026 via checked.be.