O.M Elec: 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.
O.M Elec
Largest movements
- Cash -€128,322
down €128,322 (-34.8%), from €368,711 to €240,388
mainly Contributions, distributions and other (-€418,824) and Trade debts (-€51,259)
- Receivables within one year -€35,744
down €35,744 (-53.8%), from €66,494 to €30,750
of which Trade receivables: -€33,841
- Tangible fixed assets -€24,450
down €24,450 (-64.5%), from €37,885 to €13,435
of which Furniture and vehicles: -€23,144
- Deferred charges and accrued income +€5,281
up €5,281 (+155%), from €3,406 to €8,687
- Profit (loss) carried forward -€313,760
down €313,760 (-100.0%), from €313,814 to €54
- Other debts +€146,248
up €146,248 (+19,489%), from €750 to €146,999
- Tax, wage and social debts +€63,446
up €63,446 (+573%), from €11,071 to €74,517
of which Taxes: +€62,824
- Trade debts -€51,259
down €51,259 (-76.9%), from €66,638 to €15,379
- Advances received -€22,866
down €22,866 (-96.4%), from €23,712 to €846
- Purchases and services -€46,577
down €46,577 (-11.5%), from €406,432 to €359,856
- Gross operating margin +€43,416
up €43,416 (+20.7%), from €209,802 to €253,218
- Taxes -€31,643
down €31,643 (-76.9%), from €41,145 to €9,502
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 | €476,496 | €293,260 | -€183,236 | -38.5% |
| Fixed assets | 21/28 | €37,885 | €13,435 | -€24,450 | -64.5% |
| Tangible fixed assets | 22/27 | €37,885 | €13,435 | -€24,450 | -64.5% |
| Plant, machinery and equipment | 23 | €2,139 | €833 | -€1,306 | -61.1% |
| Furniture and vehicles | 24 | €35,746 | €12,602 | -€23,144 | -64.7% |
| Current assets | 29/58 | €438,611 | €279,825 | -€158,786 | -36.2% |
| Amounts receivable within one year | 40/41 | €66,494 | €30,750 | -€35,744 | -53.8% |
| Trade receivables | 40 | €60,060 | €26,219 | -€33,841 | -56.3% |
| Other amounts receivable | 41 | €6,434 | €4,531 | -€1,903 | -29.6% |
| Cash at bank and in hand | 54/58 | €368,711 | €240,388 | -€128,322 | -34.8% |
| Deferred charges and accrued income | 490/1 | €3,406 | €8,687 | +€5,281 | +155% |
| Total equity and liabilities | 10/49 | €476,496 | €293,260 | -€183,236 | -38.5% |
| Equity | 10/15 | €333,814 | €20,054 | -€313,760 | -94.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | €313,814 | €54 | -€313,760 | -100.0% |
| Amounts payable | 17/49 | €142,682 | €273,206 | +€130,525 | +91.5% |
| Amounts payable after more than one year | 17 | €26,455 | €11,820 | -€14,635 | -55.3% |
| Financial debts | 170/4 | €26,455 | €11,820 | -€14,635 | -55.3% |
| Amounts payable within one year | 42/48 | €116,227 | €252,376 | +€136,149 | +117% |
| Current portion of amounts payable after more than one year | 42 | €14,056 | €14,635 | +€579 | +4.1% |
| Trade debts | 44 | €66,638 | €15,379 | -€51,259 | -76.9% |
| Suppliers | 440/4 | €66,638 | €15,379 | -€51,259 | -76.9% |
| Advances received on contracts in progress | 46 | €23,712 | €846 | -€22,866 | -96.4% |
| Taxes, remuneration and social security | 45 | €11,071 | €74,517 | +€63,446 | +573% |
| Taxes | 450/3 | - | €62,824 | +€62,824 | |
| Remuneration and social security | 454/9 | €11,071 | €11,694 | +€623 | +5.6% |
| Other amounts payable | 47/48 | €750 | €146,999 | +€146,248 | +19,489% |
| Accrued charges and deferred income | 492/3 | - | €9,011 | +€9,011 | |
| Turnover | 70 | €616,234 | €613,074 | -€3,161 | -0.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €406,432 | €359,856 | -€46,577 | -11.5% |
| Remuneration, social security and pensions | 62 | €118,437 | €114,899 | -€3,538 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,592 | €24,450 | -€2,142 | -8.1% |
| Other operating charges | 640/8 | €2,257 | €2,470 | +€213 | +9.5% |
| Gross operating margin | 9900 | €209,802 | €253,218 | +€43,416 | +20.7% |
| Operating profit (loss) | 9901 | €62,517 | €111,399 | +€48,882 | +78.2% |
| Financial income | 75/76B | €2,509 | €5,329 | +€2,820 | +112% |
| Recurring financial income | 75 | €2,509 | €5,329 | +€2,820 | +112% |
| Financial charges | 65/66B | €2,549 | €2,162 | -€387 | -15.2% |
| Recurring financial charges | 65 | €2,549 | €2,162 | -€387 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €62,477 | €114,566 | +€52,089 | +83.4% |
| Income taxes | 67/77 | €41,145 | €9,502 | -€31,643 | -76.9% |
| Profit (loss) for the period | 9904 | €21,332 | €105,063 | +€83,731 | +393% |
| Profit (loss) for the period to be appropriated | 9905 | €21,332 | €105,063 | +€83,731 | +393% |
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 29 October 2026 via checked.be.