OM SHIVA: 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 SHIVA
Largest movements
- Stocks and contracts +€3,256
up €3,256 (+6.3%), from €51,697 to €54,953
- Tangible fixed assets -€3,040
down €3,040 (-51.6%), from €5,897 to €2,857
- Cash +€1,824
up €1,824 (+303%), from €602 to €2,426
mainly Other debts (+€8,241) and Net result for the year (+€4,787)
- Trade debts -€12,222
down €12,222 (-36.0%), from €33,992 to €21,770
- Other debts +€8,241
up €8,241 (+51.1%), from €16,115 to €24,356
- Profit (loss) carried forward +€4,787
up €4,787 (+79.0%), from -€6,059 to -€1,272
- Tax, wage and social debts +€1,234
up €1,234 (+16.5%), from €7,457 to €8,691
of which Taxes: +€1,271
- Turnover +€7,961
up €7,961 (+2.7%), from €298,867 to €306,828
- Purchases and services +€6,603
up €6,603 (+2.4%), from €270,445 to €277,048
- Staff costs -€4,566
down €4,566 (-18.1%), from €25,198 to €20,632
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 | €58,196 | €60,236 | +€2,040 | +3.5% |
| Fixed assets | 21/28 | €5,897 | €2,857 | -€3,040 | -51.6% |
| Tangible fixed assets | 22/27 | €5,897 | €2,857 | -€3,040 | -51.6% |
| Furniture and vehicles | 24 | €5,897 | €2,857 | -€3,040 | -51.6% |
| Current assets | 29/58 | €52,299 | €57,379 | +€5,080 | +9.7% |
| Stocks and contracts in progress | 3 | €51,697 | €54,953 | +€3,256 | +6.3% |
| Stocks | 30/36 | €51,697 | €54,953 | +€3,256 | +6.3% |
| Cash at bank and in hand | 54/58 | €602 | €2,426 | +€1,824 | +303% |
| Total equity and liabilities | 10/49 | €58,196 | €60,236 | +€2,040 | +3.5% |
| Equity | 10/15 | €632 | €5,419 | +€4,787 | +757% |
| Contributions | 10/11 | €6,195 | €6,195 | = | 0.0% |
| Contributions outside capital | 11 | €6,195 | - | -€6,195 | |
| Other | 1109/19 | €6,195 | - | -€6,195 | |
| Reserves | 13 | €496 | €496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €496 | €496 | = | 0.0% |
| Reserves not available under the articles | 1311 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,059 | -€1,272 | +€4,787 | +79.0% |
| Amounts payable | 17/49 | €57,564 | €54,817 | -€2,747 | -4.8% |
| Amounts payable within one year | 42/48 | €57,564 | €54,817 | -€2,747 | -4.8% |
| Trade debts | 44 | €33,992 | €21,770 | -€12,222 | -36.0% |
| Suppliers | 440/4 | €33,992 | €21,770 | -€12,222 | -36.0% |
| Taxes, remuneration and social security | 45 | €7,457 | €8,691 | +€1,234 | +16.5% |
| Taxes | 450/3 | €2,346 | €3,617 | +€1,271 | +54.2% |
| Remuneration and social security | 454/9 | €5,111 | €5,074 | -€37 | -0.7% |
| Other amounts payable | 47/48 | €16,115 | €24,356 | +€8,241 | +51.1% |
| Turnover | 70 | €298,867 | €306,828 | +€7,961 | +2.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €270,445 | €277,048 | +€6,603 | +2.4% |
| Remuneration, social security and pensions | 62 | €25,198 | €20,632 | -€4,566 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,040 | €3,040 | = | 0.0% |
| Other operating charges | 640/8 | €2,230 | €1,176 | -€1,054 | -47.3% |
| Gross operating margin | 9900 | €28,422 | €29,780 | +€1,358 | +4.8% |
| Operating profit (loss) | 9901 | -€2,046 | €4,932 | +€6,978 | |
| Financial charges | 65/66B | €156 | €145 | -€11 | -7.1% |
| Recurring financial charges | 65 | €156 | €145 | -€11 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,202 | €4,787 | +€6,989 | |
| Profit (loss) for the period | 9904 | -€2,202 | €4,787 | +€6,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,202 | €4,787 | +€6,989 |
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 27 October 2026 via checked.be.