OPTIMIZE PROJECTS AND 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 PROJECTS AND CONSULTING
Largest movements
- Cash +€48,468
up €48,468 (+112.4%), from €43,109 to €91,577
mainly Net result for the year (+€60,247) and Tax, wage and social debts (+€12,583)
- Receivables within one year +€25,924
up €25,924 (+4884.9%), from €531 to €26,454
of which Trade receivables: +€25,351
- Profit (loss) carried forward +€60,247
up €60,247 (+206.1%), from €29,238 to €89,486
- Tax, wage and social debts +€12,583
up €12,583 (+97.0%), from €12,977 to €25,559
- Trade debts +€1,213
up €1,213 (+3277.0%), from €37 to €1,250
- Gross operating margin +€38,879
up €38,879 (+97.6%), from €39,831 to €78,710
- Taxes +€8,868
up €8,868 (+105.3%), from €8,424 to €17,291
- Staff costs -€2,083
no longer reported in 2025 (was €2,083)
- Financial charges +€855
up €855 (+2035.5%), from €42 to €897
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 | €44,652 | €118,695 | +€74,042 | +165.8% |
| Fixed assets | 21/28 | €1,013 | €664 | -€350 | -34.5% |
| Tangible fixed assets | 22/27 | €1,013 | €664 | -€350 | -34.5% |
| Furniture and vehicles | 24 | €1,013 | €664 | -€350 | -34.5% |
| Current assets | 29/58 | €43,639 | €118,031 | +€74,392 | +170.5% |
| Amounts receivable within one year | 40/41 | €531 | €26,454 | +€25,924 | +4884.9% |
| Trade receivables | 40 | - | €25,351 | +€25,351 | |
| Other amounts receivable | 41 | €531 | €1,104 | +€573 | +108.0% |
| Cash at bank and in hand | 54/58 | €43,109 | €91,577 | +€48,468 | +112.4% |
| Total equity and liabilities | 10/49 | €44,652 | €118,695 | +€74,042 | +165.8% |
| Equity | 10/15 | €31,638 | €91,886 | +€60,247 | +190.4% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Capital | 10 | €2,400 | €2,400 | = | 0.0% |
| Issued capital | 100 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,238 | €89,486 | +€60,247 | +206.1% |
| Amounts payable | 17/49 | €13,014 | €26,809 | +€13,795 | +106.0% |
| Amounts payable within one year | 42/48 | €13,014 | €26,809 | +€13,795 | +106.0% |
| Trade debts | 44 | €37 | €1,250 | +€1,213 | +3277.0% |
| Suppliers | 440/4 | €37 | €1,250 | +€1,213 | +3277.0% |
| Taxes, remuneration and social security | 45 | €12,977 | €25,559 | +€12,583 | +97.0% |
| Taxes | 450/3 | €12,977 | €25,559 | +€12,583 | +97.0% |
| Remuneration, social security and pensions | 62 | €2,083 | - | -€2,083 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46 | €350 | +€304 | +660.5% |
| Gross operating margin | 9900 | €39,831 | €78,710 | +€38,879 | +97.6% |
| Operating profit (loss) | 9901 | €37,702 | €78,361 | +€40,658 | +107.8% |
| Financial income | 75/76B | €2 | €75 | +€73 | +3649.0% |
| Recurring financial income | 75 | €2 | €75 | +€73 | +3649.0% |
| Financial charges | 65/66B | €42 | €897 | +€855 | +2035.5% |
| Recurring financial charges | 65 | €42 | €897 | +€855 | +2035.5% |
| Profit (loss) for the period before taxes | 9903 | €37,662 | €77,539 | +€39,877 | +105.9% |
| Income taxes | 67/77 | €8,424 | €17,291 | +€8,868 | +105.3% |
| Profit (loss) for the period | 9904 | €29,238 | €60,247 | +€31,009 | +106.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,238 | €60,247 | +€31,009 | +106.1% |
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 6 October 2026 via checked.be.