O.M.J.: 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.J.
Largest movements
- Receivables within one year -€81,903
down €81,903 (-71.2%), from €115,019 to €33,115
of which Other amounts receivable: -€75,101
- Cash +€16,352
up €16,352 (+373.2%), from €4,381 to €20,733
mainly Receivables within one year (+€81,903) and Net result for the year (+€77,509)
- Tangible fixed assets -€5,803
down €5,803 (-1.7%), from €347,564 to €341,761
- Other debts -€152,529
no longer reported in 2025 (was €152,529)
- Profit (loss) carried forward +€77,509
up €77,509 (+34.2%), from €226,343 to €303,853
- Tax, wage and social debts +€29,777
up €29,777 (+372.4%), from €7,997 to €37,774
- Trade debts -€26,111
down €26,111 (-99.2%), from €26,311 to €199
- Financial income -€112,329
no longer reported in 2025 (was €112,329)
- Gross operating margin +€86,456
up €86,456 (+279.9%), from €30,888 to €117,344
- Taxes +€23,513
up €23,513 (+345.0%), from €6,815 to €30,328
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 | €466,964 | €395,610 | -€71,354 | -15.3% |
| Fixed assets | 21/28 | €347,564 | €341,761 | -€5,803 | -1.7% |
| Tangible fixed assets | 22/27 | €347,564 | €341,761 | -€5,803 | -1.7% |
| Land and buildings | 22 | €347,564 | €341,761 | -€5,803 | -1.7% |
| Current assets | 29/58 | €119,400 | €53,849 | -€65,552 | -54.9% |
| Amounts receivable within one year | 40/41 | €115,019 | €33,115 | -€81,903 | -71.2% |
| Trade receivables | 40 | €9,220 | €2,419 | -€6,802 | -73.8% |
| Other amounts receivable | 41 | €105,798 | €30,697 | -€75,101 | -71.0% |
| Cash at bank and in hand | 54/58 | €4,381 | €20,733 | +€16,352 | +373.2% |
| Total equity and liabilities | 10/49 | €466,964 | €395,610 | -€71,354 | -15.3% |
| Equity | 10/15 | €280,127 | €357,637 | +€77,509 | +27.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Revaluation surpluses | 12 | €48,784 | €48,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | €226,343 | €303,853 | +€77,509 | +34.2% |
| Amounts payable | 17/49 | €186,837 | €37,973 | -€148,864 | -79.7% |
| Amounts payable within one year | 42/48 | €186,837 | €37,973 | -€148,864 | -79.7% |
| Trade debts | 44 | €26,311 | €199 | -€26,111 | -99.2% |
| Suppliers | 440/4 | €26,311 | €199 | -€26,111 | -99.2% |
| Taxes, remuneration and social security | 45 | €7,997 | €37,774 | +€29,777 | +372.4% |
| Taxes | 450/3 | €7,997 | €37,774 | +€29,777 | +372.4% |
| Other amounts payable | 47/48 | €152,529 | - | -€152,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,803 | €5,803 | = | 0.0% |
| Other operating charges | 640/8 | €3,392 | €3,528 | +€137 | +4.0% |
| Gross operating margin | 9900 | €30,888 | €117,344 | +€86,456 | +279.9% |
| Operating profit (loss) | 9901 | €21,694 | €108,013 | +€86,319 | +397.9% |
| Financial income | 75/76B | €112,329 | - | -€112,329 | |
| Recurring financial income | 75 | €112,329 | - | -€112,329 | |
| Financial charges | 65/66B | €220 | €176 | -€44 | -20.1% |
| Recurring financial charges | 65 | €220 | €176 | -€44 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €133,802 | €107,837 | -€25,965 | -19.4% |
| Income taxes | 67/77 | €6,815 | €30,328 | +€23,513 | +345.0% |
| Profit (loss) for the period | 9904 | €126,987 | €77,509 | -€49,478 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €126,987 | €77,509 | -€49,478 | -39.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.