OM Management: 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 Management
Largest movements
- Receivables within one year -€9,093
down €9,093 (-77.7%), from €11,700 to €2,607
of which Trade receivables: -€11,700
- Cash +€3,439
up €3,439 (+145%), from €2,379 to €5,818
mainly Net result for the year (+€64,069) and Receivables within one year (+€9,093)
- Tangible fixed assets +€2,199
up €2,199 (+493%), from €446 to €2,645
of which Plant, machinery and equipment: +€2,450
- Tax, wage and social debts -€3,946
down €3,946 (-30.3%), from €13,003 to €9,057
- Trade debts +€538
up €538 (+49.3%), from €1,091 to €1,629
- Gross operating margin +€31,768
up €31,768 (+63.9%), from €49,726 to €81,494
- Taxes +€5,120
up €5,120 (+46.0%), from €11,139 to €16,259
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 | €16,158 | €12,686 | -€3,472 | -21.5% |
| Fixed assets | 21/28 | €446 | €2,645 | +€2,199 | +493% |
| Tangible fixed assets | 22/27 | €446 | €2,645 | +€2,199 | +493% |
| Plant, machinery and equipment | 23 | - | €2,450 | +€2,450 | |
| Furniture and vehicles | 24 | €446 | €195 | -€251 | -56.3% |
| Current assets | 29/58 | €15,712 | €10,041 | -€5,671 | -36.1% |
| Amounts receivable within one year | 40/41 | €11,700 | €2,607 | -€9,093 | -77.7% |
| Trade receivables | 40 | €11,700 | - | -€11,700 | |
| Other amounts receivable | 41 | - | €2,607 | +€2,607 | |
| Cash at bank and in hand | 54/58 | €2,379 | €5,818 | +€3,439 | +145% |
| Deferred charges and accrued income | 490/1 | €1,633 | €1,616 | -€17 | -1.0% |
| Total equity and liabilities | 10/49 | €16,158 | €12,686 | -€3,472 | -21.5% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €14,158 | €10,686 | -€3,472 | -24.5% |
| Amounts payable within one year | 42/48 | €14,158 | €10,686 | -€3,472 | -24.5% |
| Trade debts | 44 | €1,091 | €1,629 | +€538 | +49.3% |
| Suppliers | 440/4 | €1,091 | €1,629 | +€538 | +49.3% |
| Taxes, remuneration and social security | 45 | €13,003 | €9,057 | -€3,946 | -30.3% |
| Taxes | 450/3 | €13,003 | €9,057 | -€3,946 | -30.3% |
| Other amounts payable | 47/48 | €64 | - | -€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €251 | €641 | +€390 | +155% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €49,726 | €81,494 | +€31,768 | +63.9% |
| Operating profit (loss) | 9901 | €49,091 | €80,466 | +€31,375 | +63.9% |
| Financial charges | 65/66B | €150 | €138 | -€12 | -8.0% |
| Recurring financial charges | 65 | €150 | €138 | -€12 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €48,941 | €80,328 | +€31,387 | +64.1% |
| Income taxes | 67/77 | €11,139 | €16,259 | +€5,120 | +46.0% |
| Profit (loss) for the period | 9904 | €37,802 | €64,069 | +€26,267 | +69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,802 | €64,069 | +€26,267 | +69.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.