CHEZ OMAR: 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.
CHEZ OMAR
Largest movements
- Cash +€2,205
up €2,205 (+117%), from €1,891 to €4,096
mainly Net result for the year (+€2,777) and Other debts (+€2,006)
- Receivables within one year +€924
up €924 (+10,406%), from €9 to €933
of which Trade receivables: +€924
- Profit (loss) carried forward +€2,777
up €2,777 (+5.4%), from -€51,331 to -€48,553
- Other debts +€2,006
up €2,006 (+4.9%), from €40,534 to €42,540
- Tax, wage and social debts -€1,654
down €1,654 (-25.5%), from €6,497 to €4,842
of which Remuneration and social security: -€1,062
- Gross operating margin +€10,539
up €10,539, from -€5,955 to €4,584
- Other operating charges -€1,933
down €1,933 (-60.3%), from €3,206 to €1,273
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 | €1,900 | €5,029 | +€3,129 | +165% |
| Current assets | 29/58 | €1,900 | €5,029 | +€3,129 | +165% |
| Amounts receivable within one year | 40/41 | €9 | €933 | +€924 | +10,406% |
| Trade receivables | 40 | - | €924 | +€924 | |
| Other amounts receivable | 41 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,891 | €4,096 | +€2,205 | +117% |
| Total equity and liabilities | 10/49 | €1,900 | €5,029 | +€3,129 | +165% |
| Equity | 10/15 | -€45,131 | -€42,353 | +€2,777 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,331 | -€48,553 | +€2,777 | +5.4% |
| Amounts payable | 17/49 | €47,031 | €47,383 | +€352 | +0.7% |
| Amounts payable within one year | 42/48 | €47,031 | €47,383 | +€352 | +0.7% |
| Taxes, remuneration and social security | 45 | €6,497 | €4,842 | -€1,654 | -25.5% |
| Taxes | 450/3 | €3,434 | €2,842 | -€592 | -17.2% |
| Remuneration and social security | 454/9 | €3,062 | €2,000 | -€1,062 | -34.7% |
| Other amounts payable | 47/48 | €40,534 | €42,540 | +€2,006 | +4.9% |
| Other operating charges | 640/8 | €3,206 | €1,273 | -€1,933 | -60.3% |
| Gross operating margin | 9900 | -€5,955 | €4,584 | +€10,539 | |
| Operating profit (loss) | 9901 | -€9,161 | €3,311 | +€12,472 | |
| Financial charges | 65/66B | €574 | €534 | -€40 | -7.0% |
| Recurring financial charges | 65 | €574 | €534 | -€40 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,735 | €2,777 | +€12,512 | |
| Profit (loss) for the period | 9904 | -€9,735 | €2,777 | +€12,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,735 | €2,777 | +€12,512 |
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 28 October 2026 via checked.be.