OM NAMO: 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 NAMO
Largest movements
- Cash +€5,902
up €5,902 (+456%), from €1,295 to €7,197
mainly Net result for the year (+€6,667) and Depreciation (+€4,164)
- Intangible fixed assets -€3,750
down €3,750 (-37.5%), from €10,000 to €6,250
- Receivables within one year -€536
down €536 (-93.5%), from €573 to €37
- Stocks and contracts -€427
down €427 (-15.1%), from €2,829 to €2,402
- Tangible fixed assets -€414
down €414 (-48.8%), from €848 to €434
of which Furniture and vehicles: -€266
- Profit (loss) carried forward +€6,667
up €6,667 (+39.8%), from -€16,761 to -€10,094
- Trade debts -€5,423
down €5,423 (-67.6%), from €8,019 to €2,596
- Other debts -€599
down €599 (-4.5%), from €13,187 to €12,588
- Gross operating margin +€13,681
up €13,681 (+1,112%), from €1,230 to €14,911
- Other operating charges -€2,000
down €2,000 (-53.6%), from €3,733 to €1,733
- Depreciation -€1,012
down €1,012 (-19.6%), from €5,176 to €4,164
- Staff costs +€816
up €816 (+1,813%), from €45 to €861
- Financial charges +€567
up €567 (+60.9%), from €931 to €1,498
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 | €19,445 | €20,220 | +€775 | +4.0% |
| Fixed assets | 21/28 | €14,748 | €10,584 | -€4,164 | -28.2% |
| Intangible fixed assets | 21 | €10,000 | €6,250 | -€3,750 | -37.5% |
| Tangible fixed assets | 22/27 | €848 | €434 | -€414 | -48.8% |
| Plant, machinery and equipment | 23 | €383 | €235 | -€148 | -38.6% |
| Furniture and vehicles | 24 | €465 | €199 | -€266 | -57.2% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €4,697 | €9,636 | +€4,939 | +105% |
| Stocks and contracts in progress | 3 | €2,829 | €2,402 | -€427 | -15.1% |
| Stocks | 30/36 | €2,829 | €2,402 | -€427 | -15.1% |
| Amounts receivable within one year | 40/41 | €573 | €37 | -€536 | -93.5% |
| Other amounts receivable | 41 | €573 | €37 | -€536 | -93.5% |
| Cash at bank and in hand | 54/58 | €1,295 | €7,197 | +€5,902 | +456% |
| Total equity and liabilities | 10/49 | €19,445 | €20,220 | +€775 | +4.0% |
| Equity | 10/15 | -€1,761 | €4,906 | +€6,667 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,761 | -€10,094 | +€6,667 | +39.8% |
| Amounts payable | 17/49 | €21,206 | €15,314 | -€5,892 | -27.8% |
| Amounts payable within one year | 42/48 | €21,206 | €15,314 | -€5,892 | -27.8% |
| Trade debts | 44 | €8,019 | €2,596 | -€5,423 | -67.6% |
| Suppliers | 440/4 | €8,019 | €2,596 | -€5,423 | -67.6% |
| Taxes, remuneration and social security | 45 | - | €130 | +€130 | |
| Taxes | 450/3 | - | €128 | +€128 | |
| Remuneration and social security | 454/9 | - | €2 | +€2 | |
| Other amounts payable | 47/48 | €13,187 | €12,588 | -€599 | -4.5% |
| Remuneration, social security and pensions | 62 | €45 | €861 | +€816 | +1,813% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,176 | €4,164 | -€1,012 | -19.6% |
| Other operating charges | 640/8 | €3,733 | €1,733 | -€2,000 | -53.6% |
| Gross operating margin | 9900 | €1,230 | €14,911 | +€13,681 | +1,112% |
| Operating profit (loss) | 9901 | -€7,724 | €8,153 | +€15,877 | |
| Financial income | 75/76B | €1 | €12 | +€11 | +1,100% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1,100% |
| Financial charges | 65/66B | €931 | €1,498 | +€567 | +60.9% |
| Recurring financial charges | 65 | €931 | €1,498 | +€567 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,654 | €6,667 | +€15,321 | |
| Income taxes | 67/77 | €62 | - | -€62 | |
| Profit (loss) for the period | 9904 | -€8,716 | €6,667 | +€15,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,716 | €6,667 | +€15,383 |
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 18 October 2026 via checked.be.