Optio 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.
Optio Consulting
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€19,695
down €19,695 (-14.2%), from €138,928 to €119,233
of which Land and buildings: -€10,000
- Reserves +€31,699
up €31,699 (+66.7%), from €47,492 to €79,191
of which Distributable reserves: +€31,699
- Debts after one year -€11,676
no longer reported in 2025 (was €11,676)
- Tax, wage and social debts +€8,475
up €8,475 (+72.9%), from €11,618 to €20,093
- Current portion of long-term debt -€3,783
down €3,783 (-24.5%), from €15,459 to €11,676
- Trade debts +€3,221
up €3,221 (+21.3%), from €15,095 to €18,316
- Gross operating margin +€78,254
up €78,254 (+329%), from €23,804 to €102,058
- Taxes +€20,671
up €20,671 (+3,071%), from €673 to €21,344
- Depreciation +€2,840
up €2,840 (+16.9%), from €16,854 to €19,695
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 | €184,185 | €212,333 | +€28,147 | +15.3% |
| Fixed assets | 21/28 | €140,828 | €121,133 | -€19,695 | -14.0% |
| Tangible fixed assets | 22/27 | €138,928 | €119,233 | -€19,695 | -14.2% |
| Land and buildings | 22 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Furniture and vehicles | 24 | €28,928 | €19,233 | -€9,695 | -33.5% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €43,357 | €91,199 | +€47,842 | +110% |
| Amounts receivable within one year | 40/41 | €20,218 | €19,965 | -€253 | -1.3% |
| Trade receivables | 40 | €17,606 | €19,965 | +€2,360 | +13.4% |
| Other amounts receivable | 41 | €2,612 | €0 | -€2,612 | -100% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €20,319 | €18,215 | -€2,104 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,820 | €3,019 | +€199 | +7.1% |
| Total equity and liabilities | 10/49 | €184,185 | €212,333 | +€28,147 | +15.3% |
| Equity | 10/15 | €59,735 | €90,581 | +€30,847 | +51.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,492 | €79,191 | +€31,699 | +66.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,632 | €77,331 | +€31,699 | +69.5% |
| Profit (loss) carried forward | 14 | €6,042 | €5,190 | -€852 | -14.1% |
| Amounts payable | 17/49 | €124,451 | €121,751 | -€2,699 | -2.2% |
| Amounts payable after more than one year | 17 | €11,676 | - | -€11,676 | |
| Financial debts | 170/4 | €11,676 | - | -€11,676 | |
| Amounts payable within one year | 42/48 | €112,774 | €121,751 | +€8,977 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €15,459 | €11,676 | -€3,783 | -24.5% |
| Trade debts | 44 | €15,095 | €18,316 | +€3,221 | +21.3% |
| Suppliers | 440/4 | €15,095 | €18,316 | +€3,221 | +21.3% |
| Taxes, remuneration and social security | 45 | €11,618 | €20,093 | +€8,475 | +72.9% |
| Taxes | 450/3 | €11,618 | €20,093 | +€8,475 | +72.9% |
| Other amounts payable | 47/48 | €70,603 | €71,666 | +€1,064 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,854 | €19,695 | +€2,840 | +16.9% |
| Other operating charges | 640/8 | €1,888 | €1,348 | -€541 | -28.6% |
| Gross operating margin | 9900 | €23,804 | €102,058 | +€78,254 | +329% |
| Operating profit (loss) | 9901 | €5,061 | €81,016 | +€75,954 | +1,501% |
| Financial charges | 65/66B | €4,360 | €4,804 | +€444 | +10.2% |
| Recurring financial charges | 65 | €4,360 | €4,804 | +€444 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €702 | €76,212 | +€75,510 | +10,759% |
| Income taxes | 67/77 | €673 | €21,344 | +€20,671 | +3,071% |
| Profit (loss) for the period | 9904 | €29 | €54,868 | +€54,839 | +191,545% |
| Profit (loss) for the period to be appropriated | 9905 | €29 | €54,868 | +€54,839 | +191,545% |
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 19 October 2026 via checked.be.