O.M.N.: 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.N.
Largest movements
- Deferred charges and accrued income +€8,593
up €8,593 (+853%), from €1,007 to €9,600
- Cash +€5,971
up €5,971 (+34.0%), from €17,584 to €23,555
mainly Trade debts (+€7,661) and Net result for the year (+€7,470)
- Receivables within one year -€1,872
down €1,872 (-1.3%), from €142,346 to €140,474
of which Trade receivables: -€16,893
- Trade debts +€7,661
up €7,661 (+66.1%), from €11,590 to €19,252
- Profit (loss) carried forward +€7,470
up €7,470 (+7.0%), from €107,184 to €114,654
- Taxes -€10,314
down €10,314 (-64.5%), from €15,995 to €5,681
- Gross operating margin -€2,413
down €2,413 (-9.1%), from €26,374 to €23,961
- Depreciation +€1,515
up €1,515 (+1,839%), from €82 to €1,598
- Other operating charges +€1,103
up €1,103 (+16.6%), from €6,645 to €7,748
- Financial charges +€301
up €301 (+25.8%), from €1,164 to €1,464
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,365 | €179,855 | +€13,490 | +8.1% |
| Fixed assets | 21/28 | €5,428 | €6,226 | +€798 | +14.7% |
| Tangible fixed assets | 22/27 | €4,628 | €5,426 | +€798 | +17.3% |
| Furniture and vehicles | 24 | €4,628 | €5,426 | +€798 | +17.3% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €160,937 | €173,629 | +€12,692 | +7.9% |
| Amounts receivable within one year | 40/41 | €142,346 | €140,474 | -€1,872 | -1.3% |
| Trade receivables | 40 | €39,474 | €22,581 | -€16,893 | -42.8% |
| Other amounts receivable | 41 | €102,872 | €117,893 | +€15,021 | +14.6% |
| Cash at bank and in hand | 54/58 | €17,584 | €23,555 | +€5,971 | +34.0% |
| Deferred charges and accrued income | 490/1 | €1,007 | €9,600 | +€8,593 | +853% |
| Total equity and liabilities | 10/49 | €166,365 | €179,855 | +€13,490 | +8.1% |
| Equity | 10/15 | €127,644 | €135,114 | +€7,470 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,184 | €114,654 | +€7,470 | +7.0% |
| Amounts payable | 17/49 | €38,721 | €44,741 | +€6,020 | +15.5% |
| Amounts payable within one year | 42/48 | €38,721 | €44,741 | +€6,020 | +15.5% |
| Trade debts | 44 | €11,590 | €19,252 | +€7,661 | +66.1% |
| Suppliers | 440/4 | €11,590 | €19,252 | +€7,661 | +66.1% |
| Taxes, remuneration and social security | 45 | €27,131 | €25,489 | -€1,642 | -6.1% |
| Taxes | 450/3 | €27,131 | €25,489 | -€1,642 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €1,598 | +€1,515 | +1,839% |
| Other operating charges | 640/8 | €6,645 | €7,748 | +€1,103 | +16.6% |
| Gross operating margin | 9900 | €26,374 | €23,961 | -€2,413 | -9.1% |
| Operating profit (loss) | 9901 | €19,646 | €14,615 | -€5,031 | -25.6% |
| Financial charges | 65/66B | €1,164 | €1,464 | +€301 | +25.8% |
| Recurring financial charges | 65 | €1,164 | €1,464 | +€301 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €18,482 | €13,151 | -€5,331 | -28.8% |
| Income taxes | 67/77 | €15,995 | €5,681 | -€10,314 | -64.5% |
| Profit (loss) for the period | 9904 | €2,487 | €7,470 | +€4,983 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €2,487 | €7,470 | +€4,983 | +200% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.