OM LAW: 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.
OM LAW
Largest movements
- Cash +€205,926
up €205,926 (+95.8%), from €214,963 to €420,889
mainly Net result for the year (+€171,844) and Receivables within one year (+€33,691)
- Receivables within one year -€33,691
down €33,691 (-43.1%), from €78,170 to €44,479
of which Trade receivables: -€35,448
- Reserves +€439,000
new in 2025: €439,000
- Profit (loss) carried forward -€267,156
down €267,156 (-100.0%), from €267,193 to €36
- Gross operating margin -€7,625
down €7,625 (-3.2%), from €238,444 to €230,819
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 | €294,689 | €466,391 | +€171,702 | +58.3% |
| Fixed assets | 21/28 | €1,160 | €577 | -€583 | -50.3% |
| Tangible fixed assets | 22/27 | €1,160 | €577 | -€583 | -50.3% |
| Furniture and vehicles | 24 | €1,160 | €577 | -€583 | -50.3% |
| Current assets | 29/58 | €293,529 | €465,814 | +€172,285 | +58.7% |
| Amounts receivable within one year | 40/41 | €78,170 | €44,479 | -€33,691 | -43.1% |
| Trade receivables | 40 | €78,170 | €42,722 | -€35,448 | -45.3% |
| Other amounts receivable | 41 | - | €1,757 | +€1,757 | |
| Cash at bank and in hand | 54/58 | €214,963 | €420,889 | +€205,926 | +95.8% |
| Deferred charges and accrued income | 490/1 | €396 | €446 | +€50 | +12.6% |
| Total equity and liabilities | 10/49 | €294,689 | €466,391 | +€171,702 | +58.3% |
| Equity | 10/15 | €271,193 | €443,036 | +€171,844 | +63.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €439,000 | +€439,000 | |
| Distributable reserves | 133 | - | €439,000 | +€439,000 | |
| Profit (loss) carried forward | 14 | €267,193 | €36 | -€267,156 | -100.0% |
| Amounts payable | 17/49 | €23,497 | €23,355 | -€142 | -0.6% |
| Amounts payable within one year | 42/48 | €23,497 | €23,355 | -€142 | -0.6% |
| Trade debts | 44 | €42 | €236 | +€194 | +459% |
| Suppliers | 440/4 | €42 | €236 | +€194 | +459% |
| Taxes, remuneration and social security | 45 | €18,633 | €19,543 | +€910 | +4.9% |
| Taxes | 450/3 | €18,633 | €19,543 | +€910 | +4.9% |
| Other amounts payable | 47/48 | €4,822 | €3,576 | -€1,246 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €583 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €238,444 | €230,819 | -€7,625 | -3.2% |
| Operating profit (loss) | 9901 | €237,473 | €229,836 | -€7,637 | -3.2% |
| Financial income | 75/76B | - | €585 | +€585 | |
| Recurring financial income | 75 | - | €585 | +€585 | |
| Financial charges | 65/66B | €147 | €247 | +€100 | +68.1% |
| Recurring financial charges | 65 | €147 | €247 | +€100 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €237,326 | €230,174 | -€7,152 | -3.0% |
| Income taxes | 67/77 | €60,010 | €58,330 | -€1,680 | -2.8% |
| Profit (loss) for the period | 9904 | €177,316 | €171,844 | -€5,472 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €177,316 | €171,844 | -€5,472 | -3.1% |
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 24 October 2026 via checked.be.