O.M.S.I.: what changed
What changed
O.M.S.I.
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€247,187
2024 · €198,772+€48,415
Equity
€2.0m
2024 · €1.7m+€247,187
Cash
€5.8m
2024 · €11,739+€5.8m
Balance sheet total
€11.8m
2024 · €4.7m+€7.1m
Largest movements
Assets
- Cash +€5.8m
up €5.8m (+49,609%), from €11,739 to €5.8m
mainly Debts after one year (+€8.1m) and Net result for the year (+€247,187)
- Receivables within one year +€1.1m
up €1.1m, from €0 to €1.1m
of which Other amounts receivable: +€1.0m
- Receivables after one year +€290,402
up €290,402 (+17.6%), from €1.7m to €1.9m
Equity and liabilities
- Debts after one year +€8.1m
up €8.1m (+3,498%), from €230,262 to €8.3m
- Short-term financial debts -€1.3m
down €1.3m (-60.5%), from €2.2m to €850,000
- Reserves +€247,187
up €247,187 (+22.8%), from €1.1m to €1.3m
Income statement
- Financial income +€313,504
up €313,504 (+711%), from €44,073 to €357,576
- Financial charges +€199,861
up €199,861 (+122%), from €163,307 to €363,169
- Gross operating margin -€46,518
down €46,518 (-9.5%), from €488,788 to €442,270
- Taxes +€18,060
up €18,060 (+26.7%), from €67,739 to €85,799
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€198,772
Gross operating margin
-€46,518
Depreciation
+€759
Other operating charges
-€1,408
Financial income
+€313,504
Financial charges
-€199,861
Taxes
-€18,060
Result 2025
€247,187
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.0m
Investment
€0
Financing
+€6.9m
Cash 2024
€11,739
From operations (derived)
-€1.0m
Net result for the year
+€247,187
Depreciation
+€91,947
Receivables after one year
-€290,402
Receivables within one year
-€1.1m
Smaller working-capital items
-€733
Trade debts
+€60,875
Other debts
-€67,424
Financing
+€6.9m
Debts after one year
+€8.1m
Current portion of long-term debt
+€109,301
Short-term financial debts
-€1.3m
Cash 2025
€5.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,664,667 | €11,775,339 | +€7.1m | +152% |
| Fixed assets | 21/28 | €2,951,219 | €2,859,272 | -€91,947 | -3.1% |
| Intangible fixed assets | 21 | €319 | €0 | -€319 | -100% |
| Tangible fixed assets | 22/27 | €2,950,899 | €2,859,272 | -€91,627 | -3.1% |
| Land and buildings | 22 | €2,868,754 | €2,786,834 | -€81,919 | -2.9% |
| Plant, machinery and equipment | 23 | €37,146 | €27,437 | -€9,708 | -26.1% |
| Other tangible fixed assets | 26 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €1,713,449 | €8,916,067 | +€7.2m | +420% |
| Amounts receivable after more than one year | 29 | €1,654,269 | €1,944,672 | +€290,402 | +17.6% |
| Trade receivables | 290 | €1,654,269 | €1,944,672 | +€290,402 | +17.6% |
| Amounts receivable within one year | 40/41 | €0 | €1,081,536 | +€1.1m | |
| Trade receivables | 40 | €0 | €81,518 | +€81,518 | |
| Other amounts receivable | 41 | €0 | €1,000,018 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €11,739 | €5,835,365 | +€5.8m | +49,609% |
| Deferred charges and accrued income | 490/1 | €47,440 | €54,495 | +€7,055 | +14.9% |
| Total equity and liabilities | 10/49 | €4,664,667 | €11,775,339 | +€7.1m | +152% |
| Equity | 10/15 | €1,720,117 | €1,967,303 | +€247,187 | +14.4% |
| Contributions | 10/11 | €637,400 | €637,400 | = | 0.0% |
| Reserves | 13 | €1,082,717 | €1,329,903 | +€247,187 | +22.8% |
| Distributable reserves | 133 | €1,082,717 | €1,329,903 | +€247,187 | +22.8% |
| Amounts payable | 17/49 | €2,944,551 | €9,808,036 | +€6.9m | +233% |
| Amounts payable after more than one year | 17 | €230,262 | €8,284,673 | +€8.1m | +3,498% |
| Financial debts | 170/4 | €230,262 | €8,284,673 | +€8.1m | +3,498% |
| Amounts payable within one year | 42/48 | €2,714,289 | €1,516,865 | -€1.2m | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €473,711 | €583,012 | +€109,301 | +23.1% |
| Financial debts | 43 | €2,150,000 | €850,000 | -€1.3m | -60.5% |
| Credit institutions | 430/8 | €2,150,000 | €850,000 | -€1.3m | -60.5% |
| Trade debts | 44 | €902 | €61,777 | +€60,875 | +6,746% |
| Suppliers | 440/4 | €902 | €61,777 | +€60,875 | +6,746% |
| Taxes, remuneration and social security | 45 | €22,251 | €22,075 | -€176 | -0.8% |
| Taxes | 450/3 | €22,251 | €22,075 | -€176 | -0.8% |
| Other amounts payable | 47/48 | €67,424 | €0 | -€67,424 | -100% |
| Accrued charges and deferred income | 492/3 | - | €6,498 | +€6,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,705 | €91,947 | -€759 | -0.8% |
| Other operating charges | 640/8 | €10,337 | €11,745 | +€1,408 | +13.6% |
| Gross operating margin | 9900 | €488,788 | €442,270 | -€46,518 | -9.5% |
| Operating profit (loss) | 9901 | €385,746 | €338,579 | -€47,167 | -12.2% |
| Financial income | 75/76B | €44,073 | €357,576 | +€313,504 | +711% |
| Recurring financial income | 75 | €44,073 | €357,576 | +€313,504 | +711% |
| Financial charges | 65/66B | €163,307 | €363,169 | +€199,861 | +122% |
| Recurring financial charges | 65 | €163,307 | €363,169 | +€199,861 | +122% |
| Profit (loss) for the period before taxes | 9903 | €266,511 | €332,986 | +€66,475 | +24.9% |
| Income taxes | 67/77 | €67,739 | €85,799 | +€18,060 | +26.7% |
| Profit (loss) for the period | 9904 | €198,772 | €247,187 | +€48,415 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €198,772 | €247,187 | +€48,415 | +24.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.