O-MEGA: 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-MEGA
Largest movements
- Cash -€21,405
down €21,405 (-26.0%), from €82,180 to €60,775
mainly Contributions, distributions and other (-€360,000) and Current investments (-€10,735)
- Current investments +€10,735
up €10,735 (+19.9%), from €53,996 to €64,731
- Receivables within one year -€7,585
down €7,585 (-21.4%), from €35,505 to €27,919
of which Trade receivables: -€25,000
- Tangible fixed assets -€5,159
down €5,159 (-14.3%), from €36,156 to €30,998
of which Furniture and vehicles: -€4,854
- Reserves -€201,980
down €201,980 (-99.4%), from €203,299 to €1,319
- Other debts +€173,995
up €173,995 (+6,368%), from €2,732 to €176,727
- Tax, wage and social debts +€3,000
new in 2025: €3,000
- Gross operating margin -€62,426
down €62,426 (-22.2%), from €281,222 to €218,795
- Taxes -€15,692
down €15,692 (-23.6%), from €66,588 to €50,896
- Financial income +€6,103
up €6,103 (+1,984%), from €308 to €6,411
- Other operating charges -€2,851
down €2,851 (-56.0%), from €5,087 to €2,236
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 | €207,837 | €184,424 | -€23,414 | -11.3% |
| Fixed assets | 21/28 | €36,156 | €30,998 | -€5,159 | -14.3% |
| Tangible fixed assets | 22/27 | €36,156 | €30,998 | -€5,159 | -14.3% |
| Plant, machinery and equipment | 23 | €916 | €612 | -€305 | -33.3% |
| Furniture and vehicles | 24 | €35,240 | €30,386 | -€4,854 | -13.8% |
| Current assets | 29/58 | €171,681 | €153,426 | -€18,255 | -10.6% |
| Amounts receivable within one year | 40/41 | €35,505 | €27,919 | -€7,585 | -21.4% |
| Trade receivables | 40 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Other amounts receivable | 41 | €5,505 | €22,919 | +€17,415 | +316% |
| Current investments | 50/53 | €53,996 | €64,731 | +€10,735 | +19.9% |
| Cash at bank and in hand | 54/58 | €82,180 | €60,775 | -€21,405 | -26.0% |
| Total equity and liabilities | 10/49 | €207,837 | €184,424 | -€23,414 | -11.3% |
| Equity | 10/15 | €204,299 | €2,319 | -€201,980 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €203,299 | €1,319 | -€201,980 | -99.4% |
| Distributable reserves | 133 | €203,299 | €1,319 | -€201,980 | -99.4% |
| Amounts payable | 17/49 | €3,538 | €182,104 | +€178,566 | +5,047% |
| Amounts payable within one year | 42/48 | €3,538 | €182,104 | +€178,566 | +5,047% |
| Trade debts | 44 | €806 | €2,377 | +€1,572 | +195% |
| Suppliers | 440/4 | €806 | €2,377 | +€1,572 | +195% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €2,732 | €176,727 | +€173,995 | +6,368% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,103 | €13,239 | +€2,136 | +19.2% |
| Other operating charges | 640/8 | €5,087 | €2,236 | -€2,851 | -56.0% |
| Non-recurring operating charges | 66A | €505 | - | -€505 | |
| Gross operating margin | 9900 | €281,222 | €218,795 | -€62,426 | -22.2% |
| Operating profit (loss) | 9901 | €264,526 | €203,320 | -€61,206 | -23.1% |
| Financial income | 75/76B | €308 | €6,411 | +€6,103 | +1,984% |
| Recurring financial income | 75 | €308 | €6,411 | +€6,103 | +1,984% |
| Financial charges | 65/66B | €591 | €816 | +€225 | +38.1% |
| Recurring financial charges | 65 | €591 | €816 | +€225 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €264,243 | €208,916 | -€55,328 | -20.9% |
| Income taxes | 67/77 | €66,588 | €50,896 | -€15,692 | -23.6% |
| Profit (loss) for the period | 9904 | €197,656 | €158,020 | -€39,636 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €197,656 | €158,020 | -€39,636 | -20.1% |
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 17 October 2026 via checked.be.