DR. OMEY STEIN: 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.
DR. OMEY STEIN
Largest movements
- Cash -€83,042
down €83,042 (-32.2%), from €257,751 to €174,709
mainly Contributions, distributions and other (-€414,758) and Receivables within one year (-€9,067)
- Receivables within one year +€9,067
up €9,067 (+27.2%), from €33,294 to €42,360
of which Trade receivables: +€15,134
- Tangible fixed assets -€3,921
down €3,921 (-7.2%), from €54,553 to €50,631
of which Land and buildings: -€7,518
- Deferred charges and accrued income +€3,580
up €3,580 (+700%), from €512 to €4,092
- Profit (loss) carried forward -€334,758
no longer reported in 2025 (was €334,758)
- Tax, wage and social debts +€263,091
up €263,091 (+15,439%), from €1,704 to €264,795
of which Remuneration and social security: +€264,795
- Gross operating margin -€13,549
down €13,549 (-11.0%), from €122,882 to €109,333
- Taxes -€5,682
down €5,682 (-23.0%), from €24,704 to €19,022
- Depreciation +€1,610
up €1,610 (+21.4%), from €7,518 to €9,128
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 | €346,109 | €271,792 | -€74,316 | -21.5% |
| Fixed assets | 21/28 | €54,553 | €50,631 | -€3,921 | -7.2% |
| Tangible fixed assets | 22/27 | €54,553 | €50,631 | -€3,921 | -7.2% |
| Land and buildings | 22 | €54,553 | €47,034 | -€7,518 | -13.8% |
| Plant, machinery and equipment | 23 | - | €1,931 | +€1,931 | |
| Furniture and vehicles | 24 | - | €1,666 | +€1,666 | |
| Current assets | 29/58 | €291,556 | €221,161 | -€70,395 | -24.1% |
| Amounts receivable within one year | 40/41 | €33,294 | €42,360 | +€9,067 | +27.2% |
| Trade receivables | 40 | €21,014 | €36,148 | +€15,134 | +72.0% |
| Other amounts receivable | 41 | €12,280 | €6,212 | -€6,068 | -49.4% |
| Cash at bank and in hand | 54/58 | €257,751 | €174,709 | -€83,042 | -32.2% |
| Deferred charges and accrued income | 490/1 | €512 | €4,092 | +€3,580 | +700% |
| Total equity and liabilities | 10/49 | €346,109 | €271,792 | -€74,316 | -21.5% |
| Equity | 10/15 | €339,758 | €5,000 | -€334,758 | -98.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €334,758 | - | -€334,758 | |
| Amounts payable | 17/49 | €6,351 | €266,792 | +€260,441 | +4,101% |
| Amounts payable within one year | 42/48 | €5,801 | €266,224 | +€260,423 | +4,489% |
| Financial debts | 43 | - | €94 | +€94 | |
| Credit institutions | 430/8 | - | €94 | +€94 | |
| Trade debts | 44 | €1,025 | €1,335 | +€310 | +30.3% |
| Suppliers | 440/4 | €1,025 | €1,335 | +€310 | +30.3% |
| Taxes, remuneration and social security | 45 | €1,704 | €264,795 | +€263,091 | +15,439% |
| Taxes | 450/3 | €1,704 | - | -€1,704 | |
| Remuneration and social security | 454/9 | - | €264,795 | +€264,795 | |
| Other amounts payable | 47/48 | €3,072 | - | -€3,072 | |
| Accrued charges and deferred income | 492/3 | €550 | €568 | +€18 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,518 | €9,128 | +€1,610 | +21.4% |
| Other operating charges | 640/8 | €1,095 | €1,138 | +€43 | +3.9% |
| Gross operating margin | 9900 | €122,882 | €109,333 | -€13,549 | -11.0% |
| Operating profit (loss) | 9901 | €114,268 | €99,067 | -€15,201 | -13.3% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €114,225 | €99,022 | -€15,203 | -13.3% |
| Income taxes | 67/77 | €24,704 | €19,022 | -€5,682 | -23.0% |
| Profit (loss) for the period | 9904 | €89,521 | €80,000 | -€9,521 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €89,521 | €80,000 | -€9,521 | -10.6% |
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 27 October 2026 via checked.be.