O.M. CERAMIC: what changed
Two fiscal 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.
O.M. CERAMIC
Largest movements
- Receivables within one year +€61,653
up €61,653 (+202.7%), from €30,423 to €92,077
of which Trade receivables: +€30,887
- Cash -€23,984
down €23,984 (-39.8%), from €60,333 to €36,349
mainly Receivables within one year (-€61,653) and Tax, wage and social debts (-€12,836)
- Stocks and contracts -€13,480
down €13,480 (-26.1%), from €51,682 to €38,202
- Tangible fixed assets -€3,857
down €3,857 (-27.7%), from €13,931 to €10,074
of which Furniture and vehicles: -€3,167
- Trade debts +€26,071
up €26,071 (+68.4%), from €38,100 to €64,171
- Tax, wage and social debts -€12,836
down €12,836 (-49.0%), from €26,186 to €13,349
of which Taxes: -€13,180
- Reserves +€7,224
up €7,224 (+14.8%), from €48,856 to €56,079
- Gross operating margin -€52,073
down €52,073 (-47.2%), from €110,415 to €58,342
- Taxes -€18,244
down €18,244 (-93.3%), from €19,562 to €1,318
- Staff costs +€8,061
up €8,061 (+21.4%), from €37,662 to €45,724
- Financial charges -€1,919
down €1,919, from €793 to -€1,126
of which Financial charges: -€1,419
- Depreciation +€1,383
up €1,383 (+55.9%), from €2,474 to €3,857
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.
Cash bridge derived
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 | €173,452 | €193,732 | +€20,279 | +11.7% |
| Fixed assets | 21/28 | €30,230 | €26,372 | -€3,857 | -12.8% |
| Tangible fixed assets | 22/27 | €13,931 | €10,074 | -€3,857 | -27.7% |
| Plant, machinery and equipment | 23 | €4,384 | €3,881 | -€503 | -11.5% |
| Furniture and vehicles | 24 | €7,874 | €4,707 | -€3,167 | -40.2% |
| Other tangible fixed assets | 26 | €1,674 | €1,486 | -€188 | -11.2% |
| Financial fixed assets | 28 | €16,298 | €16,298 | = | 0.0% |
| Current assets | 29/58 | €143,223 | €167,359 | +€24,137 | +16.9% |
| Stocks and contracts in progress | 3 | €51,682 | €38,202 | -€13,480 | -26.1% |
| Stocks | 30/36 | €51,682 | €38,202 | -€13,480 | -26.1% |
| Amounts receivable within one year | 40/41 | €30,423 | €92,077 | +€61,653 | +202.7% |
| Trade receivables | 40 | €30,056 | €60,942 | +€30,887 | +102.8% |
| Other amounts receivable | 41 | €368 | €31,135 | +€30,767 | +8365.3% |
| Cash at bank and in hand | 54/58 | €60,333 | €36,349 | -€23,984 | -39.8% |
| Deferred charges and accrued income | 490/1 | €785 | €731 | -€53 | -6.8% |
| Total equity and liabilities | 10/49 | €173,452 | €193,732 | +€20,279 | +11.7% |
| Equity | 10/15 | €108,856 | €116,079 | +€7,224 | +6.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €48,856 | €56,079 | +€7,224 | +14.8% |
| Distributable reserves | 133 | €48,856 | €56,079 | +€7,224 | +14.8% |
| Amounts payable | 17/49 | €64,596 | €77,652 | +€13,056 | +20.2% |
| Amounts payable within one year | 42/48 | €64,596 | €77,572 | +€12,975 | +20.1% |
| Trade debts | 44 | €38,100 | €64,171 | +€26,071 | +68.4% |
| Suppliers | 440/4 | €38,100 | €64,171 | +€26,071 | +68.4% |
| Taxes, remuneration and social security | 45 | €26,186 | €13,349 | -€12,836 | -49.0% |
| Taxes | 450/3 | €20,193 | €7,013 | -€13,180 | -65.3% |
| Remuneration and social security | 454/9 | €5,993 | €6,336 | +€344 | +5.7% |
| Other amounts payable | 47/48 | €311 | €51 | -€260 | -83.5% |
| Accrued charges and deferred income | 492/3 | - | €80 | +€80 | |
| Remuneration, social security and pensions | 62 | €37,662 | €45,724 | +€8,061 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,474 | €3,857 | +€1,383 | +55.9% |
| Other operating charges | 640/8 | €1,084 | €2,407 | +€1,323 | +122.1% |
| Gross operating margin | 9900 | €110,415 | €58,342 | -€52,073 | -47.2% |
| Operating profit (loss) | 9901 | €69,195 | €6,354 | -€62,841 | -90.8% |
| Financial income | 75/76B | €16 | €1,062 | +€1,045 | +6445.1% |
| Recurring financial income | 75 | €16 | €1,062 | +€1,045 | +6445.1% |
| Financial charges | 65/66B | €793 | -€1,126 | -€1,919 | |
| Recurring financial charges | 65 | €293 | -€1,126 | -€1,419 | |
| Non-recurring financial charges | 66B | €500 | - | -€500 | |
| Profit (loss) for the period before taxes | 9903 | €68,418 | €8,542 | -€59,876 | -87.5% |
| Income taxes | 67/77 | €19,562 | €1,318 | -€18,244 | -93.3% |
| Profit (loss) for the period | 9904 | €48,856 | €7,224 | -€41,632 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,856 | €7,224 | -€41,632 | -85.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.