L'OMBELICO: 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.
L'OMBELICO
Largest movements
- Cash -€5,533
down €5,533 (-64.0%), from €8,646 to €3,113
mainly Other debts (-€4,039) and Tax, wage and social debts (-€3,304)
- Tangible fixed assets +€1,625
up €1,625 (+24.6%), from €6,606 to €8,231
of which Land and buildings: +€1,893
- Receivables within one year +€1,511
up €1,511 (+24.6%), from €6,146 to €7,656
of which Trade receivables: +€1,511
- Stocks and contracts -€900
down €900 (-23.1%), from €3,900 to €3,000
- Other debts -€4,039
down €4,039 (-23.1%), from €17,467 to €13,428
- Tax, wage and social debts -€3,304
down €3,304 (-57.0%), from €5,796 to €2,492
of which Remuneration and social security: -€3,864
- Trade debts +€2,426
new in 2025: €2,426
- Profit (loss) carried forward +€1,489
up €1,489 (+9.1%), from -€16,428 to -€14,939
- Gross operating margin -€16,944
down €16,944 (-77.2%), from €21,934 to €4,990
- Staff costs -€16,609
down €16,609 (-90.0%), from €18,456 to €1,848
- Financial income +€918
up €918 (+170%), from €540 to €1,458
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 | €25,428 | €22,000 | -€3,428 | -13.5% |
| Fixed assets | 21/28 | €6,606 | €8,231 | +€1,625 | +24.6% |
| Tangible fixed assets | 22/27 | €6,606 | €8,231 | +€1,625 | +24.6% |
| Land and buildings | 22 | €4,907 | €6,801 | +€1,893 | +38.6% |
| Plant, machinery and equipment | 23 | €1,343 | €422 | -€921 | -68.6% |
| Furniture and vehicles | 24 | €356 | €1,008 | +€653 | +184% |
| Current assets | 29/58 | €18,822 | €13,769 | -€5,053 | -26.8% |
| Stocks and contracts in progress | 3 | €3,900 | €3,000 | -€900 | -23.1% |
| Stocks | 30/36 | €3,900 | €3,000 | -€900 | -23.1% |
| Amounts receivable within one year | 40/41 | €6,146 | €7,656 | +€1,511 | +24.6% |
| Trade receivables | 40 | €1,398 | €2,909 | +€1,511 | +108% |
| Other amounts receivable | 41 | €4,748 | €4,748 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,646 | €3,113 | -€5,533 | -64.0% |
| Deferred charges and accrued income | 490/1 | €130 | - | -€130 | |
| Total equity and liabilities | 10/49 | €25,428 | €22,000 | -€3,428 | -13.5% |
| Equity | 10/15 | €2,165 | €3,653 | +€1,489 | +68.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,428 | -€14,939 | +€1,489 | +9.1% |
| Amounts payable | 17/49 | €23,264 | €18,347 | -€4,917 | -21.1% |
| Amounts payable within one year | 42/48 | €23,264 | €18,347 | -€4,917 | -21.1% |
| Trade debts | 44 | - | €2,426 | +€2,426 | |
| Suppliers | 440/4 | - | €2,426 | +€2,426 | |
| Taxes, remuneration and social security | 45 | €5,796 | €2,492 | -€3,304 | -57.0% |
| Taxes | 450/3 | €1,682 | €2,242 | +€560 | +33.3% |
| Remuneration and social security | 454/9 | €4,114 | €250 | -€3,864 | -93.9% |
| Other amounts payable | 47/48 | €17,467 | €13,428 | -€4,039 | -23.1% |
| Remuneration, social security and pensions | 62 | €18,456 | €1,848 | -€16,609 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,455 | +€204 | +16.3% |
| Other operating charges | 640/8 | €1,448 | €1,566 | +€118 | +8.1% |
| Gross operating margin | 9900 | €21,934 | €4,990 | -€16,944 | -77.2% |
| Operating profit (loss) | 9901 | €778 | €122 | -€657 | -84.4% |
| Financial income | 75/76B | €540 | €1,458 | +€918 | +170% |
| Recurring financial income | 75 | €540 | €1,458 | +€918 | +170% |
| Financial charges | 65/66B | €279 | €91 | -€188 | -67.5% |
| Recurring financial charges | 65 | €279 | €91 | -€188 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €1,039 | €1,489 | +€449 | +43.2% |
| Profit (loss) for the period | 9904 | €1,039 | €1,489 | +€449 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,039 | €1,489 | +€449 | +43.2% |
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 26 October 2026 via checked.be.