Optimum Nexus Consulting: 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 Nexus Consulting
Largest movements
- Cash +€43,489
up €43,489 (+119%), from €36,578 to €80,067
mainly Net result for the year (+€52,567)
- Receivables within one year +€943
up €943 (+10.7%), from €8,820 to €9,763
of which Trade receivables: +€635
- Profit (loss) carried forward +€52,567
up €52,567 (+315%), from €16,667 to €69,235
- Trade debts -€5,167
down €5,167 (-63.8%), from €8,106 to €2,938
- Tax, wage and social debts -€2,937
down €2,937 (-18.1%), from €16,221 to €13,284
of which Remuneration and social security: -€6,819
- Gross operating margin +€45,005
up €45,005 (+215%), from €20,917 to €65,923
- Taxes +€9,105
up €9,105 (+218%), from €4,179 to €13,284
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 | €45,399 | €89,830 | +€44,431 | +97.9% |
| Current assets | 29/58 | €45,399 | €89,830 | +€44,431 | +97.9% |
| Amounts receivable within one year | 40/41 | €8,820 | €9,763 | +€943 | +10.7% |
| Trade receivables | 40 | €8,820 | €9,455 | +€635 | +7.2% |
| Other amounts receivable | 41 | - | €308 | +€308 | |
| Cash at bank and in hand | 54/58 | €36,578 | €80,067 | +€43,489 | +119% |
| Total equity and liabilities | 10/49 | €45,399 | €89,830 | +€44,431 | +97.9% |
| Equity | 10/15 | €18,667 | €71,235 | +€52,567 | +282% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,667 | €69,235 | +€52,567 | +315% |
| Amounts payable | 17/49 | €26,731 | €18,595 | -€8,136 | -30.4% |
| Amounts payable within one year | 42/48 | €26,731 | €18,595 | -€8,136 | -30.4% |
| Trade debts | 44 | €8,106 | €2,938 | -€5,167 | -63.8% |
| Suppliers | 440/4 | €8,106 | €2,938 | -€5,167 | -63.8% |
| Taxes, remuneration and social security | 45 | €16,221 | €13,284 | -€2,937 | -18.1% |
| Taxes | 450/3 | €9,402 | €13,284 | +€3,882 | +41.3% |
| Remuneration and social security | 454/9 | €6,819 | - | -€6,819 | |
| Other amounts payable | 47/48 | €2,405 | €2,373 | -€32 | -1.3% |
| Gross operating margin | 9900 | €20,917 | €65,923 | +€45,005 | +215% |
| Operating profit (loss) | 9901 | €20,917 | €65,923 | +€45,005 | +215% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €76 | €71 | -€5 | -7.2% |
| Recurring financial charges | 65 | €76 | €71 | -€5 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €20,846 | €65,852 | +€45,006 | +216% |
| Income taxes | 67/77 | €4,179 | €13,284 | +€9,105 | +218% |
| Profit (loss) for the period | 9904 | €16,667 | €52,567 | +€35,900 | +215% |
| Profit (loss) for the period to be appropriated | 9905 | €16,667 | €52,567 | +€35,900 | +215% |
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 26 October 2026 via checked.be.