OPTIMOR HRM Consultants: 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.
OPTIMOR HRM Consultants
Largest movements
- Current investments +€85,656
up €85,656 (+61.0%), from €140,461 to €226,117
- Receivables within one year -€73,907
down €73,907 (-36.8%), from €200,912 to €127,004
of which Trade receivables: -€74,449
- Deferred charges and accrued income -€4,941
down €4,941 (-15.2%), from €32,427 to €27,487
- Trade debts -€45,424
down €45,424 (-78.8%), from €57,634 to €12,210
- Tax, wage and social debts +€17,603
up €17,603 (+48.7%), from €36,111 to €53,714
of which Taxes: +€11,006
- Other debts +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Reserves +€10,859
up €10,859 (+14.2%), from €76,702 to €87,560
- Provisions +€9,046
up €9,046 (+26.3%), from €34,363 to €43,410
- Gross operating margin +€21,930
up €21,930 (+5.4%), from €405,897 to €427,827
- Provisions +€12,813
up €12,813, from -€3,767 to €9,046
- Staff costs -€4,317
down €4,317 (-1.4%), from €302,594 to €298,277
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.
Derived cash bridge
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 | €389,624 | €396,677 | +€7,053 | +1.8% |
| Fixed assets | 21/28 | €11,849 | €10,840 | -€1,009 | -8.5% |
| Tangible fixed assets | 22/27 | €2,171 | €1,162 | -€1,009 | -46.5% |
| Furniture and vehicles | 24 | €476 | €857 | +€381 | +80.0% |
| Other tangible fixed assets | 26 | €1,695 | €305 | -€1,390 | -82.0% |
| Financial fixed assets | 28 | €9,678 | €9,678 | = | 0.0% |
| Current assets | 29/58 | €377,775 | €385,837 | +€8,062 | +2.1% |
| Amounts receivable within one year | 40/41 | €200,912 | €127,004 | -€73,907 | -36.8% |
| Trade receivables | 40 | €191,987 | €117,538 | -€74,449 | -38.8% |
| Other amounts receivable | 41 | €8,925 | €9,466 | +€541 | +6.1% |
| Current investments | 50/53 | €140,461 | €226,117 | +€85,656 | +61.0% |
| Cash at bank and in hand | 54/58 | €3,975 | €5,229 | +€1,255 | +31.6% |
| Deferred charges and accrued income | 490/1 | €32,427 | €27,487 | -€4,941 | -15.2% |
| Total equity and liabilities | 10/49 | €389,624 | €396,677 | +€7,053 | +1.8% |
| Equity | 10/15 | €194,754 | €205,613 | +€10,859 | +5.6% |
| Contributions | 10/11 | €118,052 | €118,052 | = | 0.0% |
| Reserves | 13 | €76,702 | €87,560 | +€10,859 | +14.2% |
| Distributable reserves | 133 | €76,702 | €87,560 | +€10,859 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €34,363 | €43,410 | +€9,046 | +26.3% |
| Provisions for liabilities and charges | 160/5 | €34,363 | €43,410 | +€9,046 | +26.3% |
| Other liabilities and charges | 164/5 | €34,363 | €43,410 | +€9,046 | +26.3% |
| Amounts payable | 17/49 | €160,506 | €147,655 | -€12,852 | -8.0% |
| Amounts payable within one year | 42/48 | €160,506 | €147,655 | -€12,852 | -8.0% |
| Financial debts | 43 | €6,761 | €6,731 | -€31 | -0.5% |
| Credit institutions | 430/8 | €6,761 | €6,731 | -€31 | -0.5% |
| Trade debts | 44 | €57,634 | €12,210 | -€45,424 | -78.8% |
| Suppliers | 440/4 | €57,634 | €12,210 | -€45,424 | -78.8% |
| Taxes, remuneration and social security | 45 | €36,111 | €53,714 | +€17,603 | +48.7% |
| Taxes | 450/3 | €4,946 | €15,952 | +€11,006 | +223% |
| Remuneration and social security | 454/9 | €31,165 | €37,762 | +€6,597 | +21.2% |
| Other amounts payable | 47/48 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €302,594 | €298,277 | -€4,317 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,066 | €2,259 | +€193 | +9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€904 | -€904 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,767 | €9,046 | +€12,813 | |
| Other operating charges | 640/8 | €648 | €479 | -€169 | -26.1% |
| Gross operating margin | 9900 | €405,897 | €427,827 | +€21,930 | +5.4% |
| Operating profit (loss) | 9901 | €104,356 | €118,670 | +€14,315 | +13.7% |
| Financial income | 75/76B | €792 | €940 | +€148 | +18.8% |
| Recurring financial income | 75 | €792 | €940 | +€148 | +18.8% |
| Financial charges | 65/66B | €795 | €572 | -€223 | -28.1% |
| Recurring financial charges | 65 | €795 | €572 | -€223 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €104,352 | €119,038 | +€14,686 | +14.1% |
| Income taxes | 67/77 | €29,304 | €33,180 | +€3,876 | +13.2% |
| Profit (loss) for the period | 9904 | €75,048 | €85,859 | +€10,811 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,048 | €85,859 | +€10,811 | +14.4% |
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 24 October 2026 via checked.be.