OPTIMIZER 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.
OPTIMIZER CONSULTING
Largest movements
- Cash +€67,017
up €67,017 (+485.7%), from €13,798 to €80,815
mainly Net result for the year (+€83,571) and Trade debts (+€45,692)
- Tangible fixed assets +€43,356
up €43,356 (+187.5%), from €23,118 to €66,474
of which Other tangible fixed assets: +€45,028
- Current investments +€30,000
up €30,000 (+23.1%), from €130,000 to €160,000
- Receivables within one year -€21,083
down €21,083 (-64.2%), from €32,816 to €11,733
of which Trade receivables: -€24,321
- Intangible fixed assets +€12,598
new in 2025: €12,598
- Profit (loss) carried forward +€83,571
up €83,571 (+64.5%), from €129,642 to €213,213
- Trade debts +€45,692
up €45,692 (+2334.5%), from €1,957 to €47,649
- Tax, wage and social debts +€7,403
up €7,403 (+13.8%), from €53,804 to €61,207
- Other debts -€3,532
down €3,532 (-26.5%), from €13,313 to €9,781
- Gross operating margin -€52,470
down €52,470 (-30.6%), from €171,248 to €118,778
- Taxes -€15,381
down €15,381 (-40.0%), from €38,449 to €23,067
- Depreciation +€10,096
up €10,096 (+310.8%), from €3,248 to €13,345
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 | €202,308 | €335,499 | +€133,191 | +65.8% |
| Fixed assets | 21/28 | €23,118 | €79,071 | +€55,954 | +242.0% |
| Intangible fixed assets | 21 | - | €12,598 | +€12,598 | |
| Tangible fixed assets | 22/27 | €23,118 | €66,474 | +€43,356 | +187.5% |
| Furniture and vehicles | 24 | €14,360 | €12,689 | -€1,672 | -11.6% |
| Other tangible fixed assets | 26 | €8,757 | €53,785 | +€45,028 | +514.2% |
| Current assets | 29/58 | €179,190 | €256,427 | +€77,237 | +43.1% |
| Amounts receivable within one year | 40/41 | €32,816 | €11,733 | -€21,083 | -64.2% |
| Trade receivables | 40 | €32,816 | €8,495 | -€24,321 | -74.1% |
| Other amounts receivable | 41 | - | €3,237 | +€3,237 | |
| Current investments | 50/53 | €130,000 | €160,000 | +€30,000 | +23.1% |
| Cash at bank and in hand | 54/58 | €13,798 | €80,815 | +€67,017 | +485.7% |
| Deferred charges and accrued income | 490/1 | €2,576 | €3,879 | +€1,303 | +50.6% |
| Total equity and liabilities | 10/49 | €202,308 | €335,499 | +€133,191 | +65.8% |
| Equity | 10/15 | €132,642 | €216,213 | +€83,571 | +63.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,642 | €213,213 | +€83,571 | +64.5% |
| Amounts payable | 17/49 | €69,666 | €119,286 | +€49,620 | +71.2% |
| Amounts payable within one year | 42/48 | €69,074 | €118,637 | +€49,562 | +71.8% |
| Trade debts | 44 | €1,957 | €47,649 | +€45,692 | +2334.5% |
| Suppliers | 440/4 | €1,957 | €47,649 | +€45,692 | +2334.5% |
| Taxes, remuneration and social security | 45 | €53,804 | €61,207 | +€7,403 | +13.8% |
| Taxes | 450/3 | €53,804 | €61,207 | +€7,403 | +13.8% |
| Other amounts payable | 47/48 | €13,313 | €9,781 | -€3,532 | -26.5% |
| Accrued charges and deferred income | 492/3 | €592 | €649 | +€57 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,248 | €13,345 | +€10,096 | +310.8% |
| Other operating charges | 640/8 | €607 | €358 | -€249 | -41.1% |
| Gross operating margin | 9900 | €171,248 | €118,778 | -€52,470 | -30.6% |
| Operating profit (loss) | 9901 | €167,393 | €105,076 | -€62,317 | -37.2% |
| Financial income | 75/76B | €1,296 | €2,408 | +€1,111 | +85.7% |
| Recurring financial income | 75 | €1,296 | €2,408 | +€1,111 | +85.7% |
| Financial charges | 65/66B | €598 | €845 | +€246 | +41.1% |
| Recurring financial charges | 65 | €598 | €845 | +€246 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €168,091 | €106,639 | -€61,452 | -36.6% |
| Income taxes | 67/77 | €38,449 | €23,067 | -€15,381 | -40.0% |
| Profit (loss) for the period | 9904 | €129,642 | €83,571 | -€46,071 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €129,642 | €83,571 | -€46,071 | -35.5% |
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 8 October 2026 via checked.be.