OPTIMUS 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.
OPTIMUS CONSULTING
Largest movements
- Tangible fixed assets -€5,972
down €5,972 (-19.5%), from €30,617 to €24,644
of which Plant, machinery and equipment: -€3,719
- Reserves +€35,508
up €35,508 (+19.7%), from €180,577 to €216,085
- Debts after one year -€34,847
down €34,847 (-37.8%), from €92,309 to €57,461
- Tax, wage and social debts -€15,521
down €15,521 (-66.6%), from €23,309 to €7,788
of which Taxes: -€15,521
- Current portion of long-term debt +€4,865
up €4,865 (+10.9%), from €44,675 to €49,541
- Other debts +€3,684
up €3,684 (+30.0%), from €12,272 to €15,957
- Gross operating margin -€8,619
down €8,619 (-8.1%), from €106,708 to €98,089
- Taxes -€3,111
down €3,111 (-10.1%), from €30,874 to €27,763
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 | €364,803 | €358,973 | -€5,831 | -1.6% |
| Fixed assets | 21/28 | €330,931 | €324,644 | -€6,286 | -1.9% |
| Intangible fixed assets | 21 | €314 | €0 | -€314 | -100% |
| Tangible fixed assets | 22/27 | €30,617 | €24,644 | -€5,972 | -19.5% |
| Land and buildings | 22 | €16,850 | €16,367 | -€483 | -2.9% |
| Plant, machinery and equipment | 23 | €7,948 | €4,229 | -€3,719 | -46.8% |
| Furniture and vehicles | 24 | €5,818 | €4,048 | -€1,770 | -30.4% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €33,873 | €34,328 | +€455 | +1.3% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,427 | €25,662 | +€2,235 | +9.5% |
| Trade receivables | 40 | €23,427 | €25,662 | +€2,235 | +9.5% |
| Cash at bank and in hand | 54/58 | €4,409 | €3,437 | -€972 | -22.0% |
| Deferred charges and accrued income | 490/1 | €2,037 | €1,229 | -€808 | -39.7% |
| Total equity and liabilities | 10/49 | €364,803 | €358,973 | -€5,831 | -1.6% |
| Equity | 10/15 | €186,777 | €222,285 | +€35,508 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,577 | €216,085 | +€35,508 | +19.7% |
| Distributable reserves | 133 | €180,577 | €216,085 | +€35,508 | +19.7% |
| Amounts payable | 17/49 | €178,026 | €136,687 | -€41,339 | -23.2% |
| Amounts payable after more than one year | 17 | €92,309 | €57,461 | -€34,847 | -37.8% |
| Financial debts | 170/4 | €92,309 | €57,461 | -€34,847 | -37.8% |
| Amounts payable within one year | 42/48 | €84,252 | €78,926 | -€5,326 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €44,675 | €49,541 | +€4,865 | +10.9% |
| Trade debts | 44 | €3,995 | €5,641 | +€1,645 | +41.2% |
| Suppliers | 440/4 | €3,995 | €5,641 | +€1,645 | +41.2% |
| Taxes, remuneration and social security | 45 | €23,309 | €7,788 | -€15,521 | -66.6% |
| Taxes | 450/3 | €20,379 | €4,858 | -€15,521 | -76.2% |
| Remuneration and social security | 454/9 | €2,930 | €2,930 | = | 0.0% |
| Other amounts payable | 47/48 | €12,272 | €15,957 | +€3,684 | +30.0% |
| Accrued charges and deferred income | 492/3 | €1,465 | €300 | -€1,165 | -79.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,744 | €8,015 | +€271 | +3.5% |
| Other operating charges | 640/8 | €660 | €673 | +€13 | +2.0% |
| Gross operating margin | 9900 | €106,708 | €98,089 | -€8,619 | -8.1% |
| Operating profit (loss) | 9901 | €98,304 | €89,401 | -€8,903 | -9.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €8,410 | €7,833 | -€577 | -6.9% |
| Recurring financial charges | 65 | €8,357 | €7,139 | -€1,217 | -14.6% |
| Non-recurring financial charges | 66B | €53 | €693 | +€640 | +1,208% |
| Profit (loss) for the period before taxes | 9903 | €89,900 | €81,568 | -€8,332 | -9.3% |
| Income taxes | 67/77 | €30,874 | €27,763 | -€3,111 | -10.1% |
| Profit (loss) for the period | 9904 | €59,027 | €53,806 | -€5,221 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,027 | €53,806 | -€5,221 | -8.8% |
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 21 October 2026 via checked.be.