Optimum Consultancy: 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.
Optimum Consultancy
Largest movements
- Tangible fixed assets +€22,815
up €22,815 (+141%), from €16,194 to €39,009
of which Other tangible fixed assets: +€26,829
- Cash +€9,935
up €9,935 (+15.9%), from €62,561 to €72,496
mainly Other debts (+€96,573) and Tax, wage and social debts (+€23,648)
- Other debts +€96,573
up €96,573 (+2,560%), from €3,772 to €100,345
- Reserves -€86,921
down €86,921 (-78.8%), from €110,271 to €23,351
- Tax, wage and social debts +€23,648
up €23,648 (+14,269%), from €166 to €23,814
- Gross operating margin -€1,614
down €1,614 (-4.0%), from €40,487 to €38,873
- Depreciation +€1,003
up €1,003 (+15.1%), from €6,634 to €7,637
- Taxes -€501
down €501 (-6.4%), from €7,789 to €7,288
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 | €120,462 | €154,503 | +€34,042 | +28.3% |
| Fixed assets | 21/28 | €16,194 | €39,009 | +€22,815 | +141% |
| Tangible fixed assets | 22/27 | €16,194 | €39,009 | +€22,815 | +141% |
| Plant, machinery and equipment | 23 | €628 | €157 | -€471 | -75.0% |
| Furniture and vehicles | 24 | €3,543 | - | -€3,543 | |
| Other tangible fixed assets | 26 | €12,023 | €38,852 | +€26,829 | +223% |
| Current assets | 29/58 | €104,267 | €115,494 | +€11,226 | +10.8% |
| Stocks and contracts in progress | 3 | €4,512 | €4,512 | = | 0.0% |
| Stocks | 30/36 | €4,512 | €4,512 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,194 | €38,073 | +€879 | +2.4% |
| Trade receivables | 40 | €27,158 | €27,361 | +€203 | +0.7% |
| Other amounts receivable | 41 | €10,036 | €10,712 | +€676 | +6.7% |
| Cash at bank and in hand | 54/58 | €62,561 | €72,496 | +€9,935 | +15.9% |
| Deferred charges and accrued income | 490/1 | - | €413 | +€413 | |
| Total equity and liabilities | 10/49 | €120,462 | €154,503 | +€34,042 | +28.3% |
| Equity | 10/15 | €115,271 | €28,351 | -€86,921 | -75.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €110,271 | €23,351 | -€86,921 | -78.8% |
| Distributable reserves | 133 | €110,271 | €23,351 | -€86,921 | -78.8% |
| Amounts payable | 17/49 | €5,190 | €126,153 | +€120,963 | +2,331% |
| Amounts payable within one year | 42/48 | €5,190 | €126,153 | +€120,963 | +2,331% |
| Trade debts | 44 | €1,252 | €1,994 | +€741 | +59.2% |
| Suppliers | 440/4 | €1,252 | €1,994 | +€741 | +59.2% |
| Taxes, remuneration and social security | 45 | €166 | €23,814 | +€23,648 | +14,269% |
| Taxes | 450/3 | €166 | €23,814 | +€23,648 | +14,269% |
| Other amounts payable | 47/48 | €3,772 | €100,345 | +€96,573 | +2,560% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,634 | €7,637 | +€1,003 | +15.1% |
| Other operating charges | 640/8 | €294 | €306 | +€11 | +3.8% |
| Gross operating margin | 9900 | €40,487 | €38,873 | -€1,614 | -4.0% |
| Operating profit (loss) | 9901 | €33,559 | €30,931 | -€2,628 | -7.8% |
| Financial income | 75/76B | €8 | €8 | -€0 | -3.3% |
| Recurring financial income | 75 | €8 | €8 | -€0 | -3.3% |
| Financial charges | 65/66B | €250 | €300 | +€50 | +20.0% |
| Recurring financial charges | 65 | €250 | €300 | +€50 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €33,317 | €30,638 | -€2,678 | -8.0% |
| Income taxes | 67/77 | €7,789 | €7,288 | -€501 | -6.4% |
| Profit (loss) for the period | 9904 | €25,528 | €23,351 | -€2,177 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,528 | €23,351 | -€2,177 | -8.5% |
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 16 October 2026 via checked.be.