Optipro Coaching & 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.
Optipro Coaching & Consulting
Largest movements
- Tangible fixed assets -€20,627
down €20,627 (-10.9%), from €188,465 to €167,838
of which Land and buildings: -€21,348
- Cash -€13,212
down €13,212 (-29.0%), from €45,581 to €32,369
mainly Other debts (-€25,331) and Debts after one year (-€19,798)
- Receivables within one year -€13,157
down €13,157 (-70.2%), from €18,735 to €5,577
of which Trade receivables: -€16,508
- Current investments +€4,435
up €4,435 (+18.2%), from €24,390 to €28,825
- Other debts -€25,331
down €25,331 (-89.8%), from €28,222 to €2,890
- Debts after one year -€19,798
down €19,798 (-17.2%), from €115,095 to €95,297
- Reserves +€13,359
up €13,359 (+13.8%), from €96,828 to €110,187
- Tax, wage and social debts -€11,242
down €11,242 (-62.4%), from €18,021 to €6,780
- Gross operating margin -€37,498
down €37,498 (-48.1%), from €78,036 to €40,538
- Taxes -€11,111
down €11,111 (-75.8%), from €14,657 to €3,546
- Financial income +€2,247
up €2,247 (+772%), from €291 to €2,539
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 | €278,160 | €235,822 | -€42,338 | -15.2% |
| Fixed assets | 21/28 | €188,465 | €167,838 | -€20,627 | -10.9% |
| Tangible fixed assets | 22/27 | €188,465 | €167,838 | -€20,627 | -10.9% |
| Land and buildings | 22 | €188,310 | €166,961 | -€21,348 | -11.3% |
| Plant, machinery and equipment | 23 | €155 | €876 | +€721 | +465% |
| Current assets | 29/58 | €89,695 | €67,984 | -€21,711 | -24.2% |
| Amounts receivable within one year | 40/41 | €18,735 | €5,577 | -€13,157 | -70.2% |
| Trade receivables | 40 | €18,735 | €2,226 | -€16,508 | -88.1% |
| Other amounts receivable | 41 | - | €3,351 | +€3,351 | |
| Current investments | 50/53 | €24,390 | €28,825 | +€4,435 | +18.2% |
| Cash at bank and in hand | 54/58 | €45,581 | €32,369 | -€13,212 | -29.0% |
| Deferred charges and accrued income | 490/1 | €989 | €1,213 | +€223 | +22.6% |
| Total equity and liabilities | 10/49 | €278,160 | €235,822 | -€42,338 | -15.2% |
| Equity | 10/15 | €96,829 | €110,188 | +€13,359 | +13.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €96,828 | €110,187 | +€13,359 | +13.8% |
| Distributable reserves | 133 | €96,828 | €110,187 | +€13,359 | +13.8% |
| Amounts payable | 17/49 | €181,331 | €125,634 | -€55,697 | -30.7% |
| Amounts payable after more than one year | 17 | €115,095 | €95,297 | -€19,798 | -17.2% |
| Financial debts | 170/4 | €115,095 | €95,297 | -€19,798 | -17.2% |
| Amounts payable within one year | 42/48 | €66,236 | €30,336 | -€35,900 | -54.2% |
| Current portion of amounts payable after more than one year | 42 | €19,455 | €19,798 | +€343 | +1.8% |
| Trade debts | 44 | €538 | €869 | +€331 | +61.4% |
| Suppliers | 440/4 | €538 | €869 | +€331 | +61.4% |
| Taxes, remuneration and social security | 45 | €18,021 | €6,780 | -€11,242 | -62.4% |
| Taxes | 450/3 | €18,021 | €6,780 | -€11,242 | -62.4% |
| Other amounts payable | 47/48 | €28,222 | €2,890 | -€25,331 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,494 | €21,757 | +€263 | +1.2% |
| Other operating charges | 640/8 | €1,974 | €1,925 | -€49 | -2.5% |
| Gross operating margin | 9900 | €78,036 | €40,538 | -€37,498 | -48.1% |
| Operating profit (loss) | 9901 | €54,568 | €16,855 | -€37,712 | -69.1% |
| Financial income | 75/76B | €291 | €2,539 | +€2,247 | +772% |
| Recurring financial income | 75 | €291 | €2,539 | +€2,247 | +772% |
| Financial charges | 65/66B | €2,701 | €2,489 | -€212 | -7.8% |
| Recurring financial charges | 65 | €2,701 | €2,489 | -€212 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €52,158 | €16,905 | -€35,254 | -67.6% |
| Income taxes | 67/77 | €14,657 | €3,546 | -€11,111 | -75.8% |
| Profit (loss) for the period | 9904 | €37,501 | €13,359 | -€24,142 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,501 | €13,359 | -€24,142 | -64.4% |
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 31 October 2026 via checked.be.