Om & Son: what changed
Two fiscal 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 & Son
Largest movements
- Receivables after one year +€71,022
new in 2025: €71,022
- Receivables within one year -€36,294
down €36,294 (-71.0%), from €51,149 to €14,855
of which Other amounts receivable: -€32,321
- Cash +€20,711
up €20,711 (+13.6%), from €152,548 to €173,258
mainly Net result for the year (+€55,606) and Receivables within one year (+€36,294)
- Reserves +€55,606
up €55,606 (+39.2%), from €142,017 to €197,623
- Tax, wage and social debts +€4,987
up €4,987 (+13.2%), from €37,636 to €42,623
of which Remuneration and social security: +€5,113
- Trade debts -€3,120
down €3,120 (-14.2%), from €21,940 to €18,820
- Advances received -€2,820
no longer reported in 2025 (was €2,820)
- Gross operating margin +€25,899
up €25,899 (+15.9%), from €162,974 to €188,872
- Staff costs +€24,350
up €24,350 (+29.1%), from €83,777 to €108,126
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.
Cash bridge derived
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 | €214,440 | €269,270 | +€54,830 | +25.6% |
| Fixed assets | 21/28 | €8,414 | €7,762 | -€652 | -7.8% |
| Tangible fixed assets | 22/27 | €6,164 | €5,512 | -€652 | -10.6% |
| Plant, machinery and equipment | 23 | €6,164 | €5,512 | -€652 | -10.6% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €206,026 | €261,508 | +€55,483 | +26.9% |
| Amounts receivable after more than one year | 29 | - | €71,022 | +€71,022 | |
| Other amounts receivable | 291 | - | €71,022 | +€71,022 | |
| Stocks and contracts in progress | 3 | €2,329 | €2,373 | +€44 | +1.9% |
| Stocks | 30/36 | €2,329 | €2,373 | +€44 | +1.9% |
| Amounts receivable within one year | 40/41 | €51,149 | €14,855 | -€36,294 | -71.0% |
| Trade receivables | 40 | €4,071 | €97 | -€3,974 | -97.6% |
| Other amounts receivable | 41 | €47,079 | €14,758 | -€32,321 | -68.7% |
| Cash at bank and in hand | 54/58 | €152,548 | €173,258 | +€20,711 | +13.6% |
| Total equity and liabilities | 10/49 | €214,440 | €269,270 | +€54,830 | +25.6% |
| Equity | 10/15 | €152,017 | €207,623 | +€55,606 | +36.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €142,017 | €197,623 | +€55,606 | +39.2% |
| Distributable reserves | 133 | €142,017 | €197,623 | +€55,606 | +39.2% |
| Amounts payable | 17/49 | €62,423 | €61,647 | -€776 | -1.2% |
| Amounts payable within one year | 42/48 | €62,423 | €61,647 | -€776 | -1.2% |
| Trade debts | 44 | €21,940 | €18,820 | -€3,120 | -14.2% |
| Suppliers | 440/4 | €21,940 | €18,820 | -€3,120 | -14.2% |
| Advances received on contracts in progress | 46 | €2,820 | - | -€2,820 | |
| Taxes, remuneration and social security | 45 | €37,636 | €42,623 | +€4,987 | +13.2% |
| Taxes | 450/3 | €23,539 | €23,412 | -€126 | -0.5% |
| Remuneration and social security | 454/9 | €14,098 | €19,211 | +€5,113 | +36.3% |
| Other amounts payable | 47/48 | €27 | €204 | +€177 | +658.1% |
| Remuneration, social security and pensions | 62 | €83,777 | €108,126 | +€24,350 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,557 | €2,556 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,048 | €2,502 | +€454 | +22.2% |
| Gross operating margin | 9900 | €162,974 | €188,872 | +€25,899 | +15.9% |
| Operating profit (loss) | 9901 | €74,592 | €75,688 | +€1,095 | +1.5% |
| Financial income | 75/76B | €3,167 | €3,025 | -€142 | -4.5% |
| Recurring financial income | 75 | €3,167 | €3,025 | -€142 | -4.5% |
| Financial charges | 65/66B | €1,234 | €1,578 | +€344 | +27.8% |
| Recurring financial charges | 65 | €1,234 | €1,578 | +€344 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €76,525 | €77,135 | +€610 | +0.8% |
| Income taxes | 67/77 | €22,048 | €21,529 | -€519 | -2.4% |
| Profit (loss) for the period | 9904 | €54,477 | €55,606 | +€1,129 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,477 | €55,606 | +€1,129 | +2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.