O.M.S.: 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.S.
Largest movements
- Tangible fixed assets +€49,708
up €49,708 (+17.1%), from €291,261 to €340,969
of which Land and buildings: +€52,123
- Cash -€18,102
down €18,102 (-77.4%), from €23,385 to €5,283
mainly Net result for the year (-€83,918) and Investment in fixed assets (net) (-€67,141)
- Stocks and contracts -€18,100
no longer reported in 2025 (was €18,100)
- Other debts +€126,755
up €126,755 (+301.4%), from €42,055 to €168,810
- Profit (loss) carried forward -€83,918
down €83,918 (-154.8%), from -€54,214 to -€138,132
- Debts after one year -€16,225
down €16,225 (-5.5%), from €294,744 to €278,519
- Trade debts -€11,578
down €11,578 (-76.1%), from €15,212 to €3,634
- Tax, wage and social debts -€3,858
no longer reported in 2025 (was €3,858)
of which Taxes: -€3,578
- Gross operating margin -€31,965
down €31,965 (-476.0%), from -€6,715 to -€38,680
- Other operating charges +€12,143
new in 2025: €12,143
- Depreciation -€8,203
down €8,203 (-30.3%), from €27,071 to €18,868
- Taxes +€4,766
new in 2025: €4,766
- Staff costs -€1,030
no longer reported in 2025 (was €1,030)
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 | €338,017 | €349,392 | +€11,375 | +3.4% |
| Formation expenses | 20 | €1,597 | €162 | -€1,435 | -89.8% |
| Fixed assets | 21/28 | €291,461 | €341,169 | +€49,708 | +17.1% |
| Tangible fixed assets | 22/27 | €291,261 | €340,969 | +€49,708 | +17.1% |
| Land and buildings | 22 | €288,846 | €340,969 | +€52,123 | +18.0% |
| Plant, machinery and equipment | 23 | €1,488 | - | -€1,488 | |
| Furniture and vehicles | 24 | €927 | - | -€927 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €44,959 | €8,060 | -€36,899 | -82.1% |
| Stocks and contracts in progress | 3 | €18,100 | - | -€18,100 | |
| Stocks | 30/36 | €18,100 | - | -€18,100 | |
| Amounts receivable within one year | 40/41 | €3,474 | €1,169 | -€2,305 | -66.3% |
| Trade receivables | 40 | €3,474 | - | -€3,474 | |
| Other amounts receivable | 41 | - | €1,169 | +€1,169 | |
| Cash at bank and in hand | 54/58 | €23,385 | €5,283 | -€18,102 | -77.4% |
| Deferred charges and accrued income | 490/1 | - | €1,608 | +€1,608 | |
| Total equity and liabilities | 10/49 | €338,017 | €349,392 | +€11,375 | +3.4% |
| Equity | 10/15 | -€33,880 | -€117,797 | -€83,917 | -247.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,734 | €1,735 | +€1 | 0.0% |
| Non-distributable reserves | 130/1 | €1,734 | €1,735 | +€1 | 0.0% |
| Reserves not available under the articles | 1311 | €1,734 | €1,735 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€54,214 | -€138,132 | -€83,918 | -154.8% |
| Amounts payable | 17/49 | €371,897 | €467,188 | +€95,291 | +25.6% |
| Amounts payable after more than one year | 17 | €294,744 | €278,519 | -€16,225 | -5.5% |
| Financial debts | 170/4 | €294,744 | €278,519 | -€16,225 | -5.5% |
| Amounts payable within one year | 42/48 | €77,153 | €188,669 | +€111,516 | +144.5% |
| Current portion of amounts payable after more than one year | 42 | €16,028 | €16,225 | +€197 | +1.2% |
| Trade debts | 44 | €15,212 | €3,634 | -€11,578 | -76.1% |
| Suppliers | 440/4 | €15,212 | €3,634 | -€11,578 | -76.1% |
| Taxes, remuneration and social security | 45 | €3,858 | - | -€3,858 | |
| Taxes | 450/3 | €3,578 | - | -€3,578 | |
| Remuneration and social security | 454/9 | €280 | - | -€280 | |
| Other amounts payable | 47/48 | €42,055 | €168,810 | +€126,755 | +301.4% |
| Remuneration, social security and pensions | 62 | €1,030 | - | -€1,030 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,071 | €18,868 | -€8,203 | -30.3% |
| Other operating charges | 640/8 | - | €12,143 | +€12,143 | |
| Non-recurring operating charges | 66A | - | €5,591 | +€5,591 | |
| Gross operating margin | 9900 | -€6,715 | -€38,680 | -€31,965 | -476.0% |
| Operating profit (loss) | 9901 | -€34,816 | -€75,281 | -€40,465 | -116.2% |
| Financial income | 75/76B | €106 | - | -€106 | |
| Recurring financial income | 75 | €106 | - | -€106 | |
| Financial charges | 65/66B | €4,078 | €3,871 | -€207 | -5.1% |
| Recurring financial charges | 65 | €4,078 | €3,871 | -€207 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,788 | -€79,152 | -€40,364 | -104.1% |
| Income taxes | 67/77 | - | €4,766 | +€4,766 | |
| Profit (loss) for the period | 9904 | -€38,788 | -€83,918 | -€45,130 | -116.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,788 | -€83,918 | -€45,130 | -116.3% |
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 11 October 2026 via checked.be.