LES OMBELLES: 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.
LES OMBELLES
Largest movements
- Cash +€57,264
up €57,264 (+132%), from €43,371 to €100,635
mainly Other debts (+€82,323) and Receivables within one year (+€45,675)
- Receivables within one year -€45,675
down €45,675 (-64.0%), from €71,354 to €25,679
of which Other amounts receivable: -€54,586
- Stocks and contracts -€12,500
down €12,500 (-24.8%), from €50,409 to €37,909
- Other debts +€82,323
new in 2025: €82,323
- Reserves -€55,348
down €55,348 (-51.5%), from €107,472 to €52,124
- Current portion of long-term debt -€19,798
down €19,798 (-90.9%), from €21,787 to €1,988
- Trade debts -€19,671
down €19,671 (-57.4%), from €34,290 to €14,619
- Tax, wage and social debts +€12,069
up €12,069 (+164%), from €7,338 to €19,407
of which Taxes: +€14,073
- Staff costs -€23,163
down €23,163 (-96.8%), from €23,927 to €763
- Gross operating margin -€21,275
down €21,275 (-31.4%), from €67,687 to €46,411
- Other operating charges -€8,546
down €8,546 (-83.2%), from €10,269 to €1,723
- Taxes +€7,796
up €7,796 (+123%), from €6,343 to €14,139
- Depreciation -€1,292
down €1,292 (-58.2%), from €2,220 to €928
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 | €175,875 | €174,420 | -€1,456 | -0.8% |
| Fixed assets | 21/28 | €6,556 | €5,529 | -€1,028 | -15.7% |
| Tangible fixed assets | 22/27 | €6,456 | €5,529 | -€928 | -14.4% |
| Plant, machinery and equipment | 23 | €12 | €0 | -€12 | -100% |
| Other tangible fixed assets | 26 | €6,445 | €5,529 | -€916 | -14.2% |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100% |
| Current assets | 29/58 | €169,319 | €168,891 | -€428 | -0.3% |
| Stocks and contracts in progress | 3 | €50,409 | €37,909 | -€12,500 | -24.8% |
| Stocks | 30/36 | €50,409 | €37,909 | -€12,500 | -24.8% |
| Amounts receivable within one year | 40/41 | €71,354 | €25,679 | -€45,675 | -64.0% |
| Trade receivables | 40 | €14,679 | €23,591 | +€8,912 | +60.7% |
| Other amounts receivable | 41 | €56,675 | €2,088 | -€54,586 | -96.3% |
| Cash at bank and in hand | 54/58 | €43,371 | €100,635 | +€57,264 | +132% |
| Deferred charges and accrued income | 490/1 | €4,185 | €4,668 | +€483 | +11.5% |
| Total equity and liabilities | 10/49 | €175,875 | €174,420 | -€1,456 | -0.8% |
| Equity | 10/15 | €110,472 | €55,124 | -€55,348 | -50.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €107,472 | €52,124 | -€55,348 | -51.5% |
| Distributable reserves | 133 | €107,472 | €52,124 | -€55,348 | -51.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,403 | €119,296 | +€53,893 | +82.4% |
| Amounts payable after more than one year | 17 | €1,988 | €0 | -€1,988 | -100% |
| Financial debts | 170/4 | €1,988 | €0 | -€1,988 | -100% |
| Amounts payable within one year | 42/48 | €63,415 | €118,493 | +€55,078 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €21,787 | €1,988 | -€19,798 | -90.9% |
| Financial debts | 43 | €0 | €155 | +€155 | |
| Credit institutions | 430/8 | €0 | €155 | +€155 | |
| Trade debts | 44 | €34,290 | €14,619 | -€19,671 | -57.4% |
| Suppliers | 440/4 | €34,290 | €14,619 | -€19,671 | -57.4% |
| Taxes, remuneration and social security | 45 | €7,338 | €19,407 | +€12,069 | +164% |
| Taxes | 450/3 | €5,334 | €19,407 | +€14,073 | +264% |
| Remuneration and social security | 454/9 | €2,003 | €0 | -€2,003 | -100% |
| Other amounts payable | 47/48 | - | €82,323 | +€82,323 | |
| Accrued charges and deferred income | 492/3 | - | €803 | +€803 | |
| Remuneration, social security and pensions | 62 | €23,927 | €763 | -€23,163 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,220 | €928 | -€1,292 | -58.2% |
| Other operating charges | 640/8 | €10,269 | €1,723 | -€8,546 | -83.2% |
| Gross operating margin | 9900 | €67,687 | €46,411 | -€21,275 | -31.4% |
| Operating profit (loss) | 9901 | €31,271 | €42,997 | +€11,726 | +37.5% |
| Financial income | 75/76B | €1,179 | €2 | -€1,177 | -99.8% |
| Recurring financial income | 75 | €1,179 | €2 | -€1,177 | -99.8% |
| Financial charges | 65/66B | €3,344 | €2,691 | -€653 | -19.5% |
| Recurring financial charges | 65 | €3,344 | €2,691 | -€653 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €29,106 | €40,308 | +€11,201 | +38.5% |
| Income taxes | 67/77 | €6,343 | €14,139 | +€7,796 | +123% |
| Profit (loss) for the period | 9904 | €22,764 | €26,169 | +€3,405 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,764 | €26,169 | +€3,405 | +15.0% |
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.