OM UP: 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 UP
Largest movements
- Tangible fixed assets +€45,323
up €45,323 (+53859.9%), from €84 to €45,407
of which Furniture and vehicles: +€43,775
- Receivables within one year +€15,611
up €15,611 (+239.6%), from €6,515 to €22,127
of which Trade receivables: +€11,515
- Cash +€5,321
up €5,321 (+46.3%), from €11,504 to €16,825
mainly Net result for the year (+€68,419) and Other debts (+€20,004)
- Deferred charges and accrued income +€1,278
up €1,278 (+125.8%), from €1,017 to €2,295
- Stocks and contracts -€1,031
down €1,031 (-19.2%), from €5,384 to €4,353
- Profit (loss) carried forward +€44,419
up €44,419 (+396.1%), from €11,215 to €55,634
- Other debts +€20,004
up €20,004 (+500.5%), from €3,996 to €24,000
- Trade debts +€2,081
up €2,081 (+199.7%), from €1,042 to €3,123
- Gross operating margin +€67,006
up €67,006 (+1054.4%), from €6,355 to €73,361
- Depreciation +€2,080
up €2,080 (+156.0%), from €1,333 to €3,413
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 | €26,004 | €92,507 | +€66,503 | +255.7% |
| Fixed assets | 21/28 | €1,584 | €46,907 | +€45,323 | +2861.0% |
| Tangible fixed assets | 22/27 | €84 | €45,407 | +€45,323 | +53859.9% |
| Plant, machinery and equipment | 23 | - | €1,548 | +€1,548 | |
| Furniture and vehicles | 24 | €84 | €43,859 | +€43,775 | +52020.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €24,420 | €45,600 | +€21,180 | +86.7% |
| Stocks and contracts in progress | 3 | €5,384 | €4,353 | -€1,031 | -19.2% |
| Stocks | 30/36 | €5,384 | €4,353 | -€1,031 | -19.2% |
| Amounts receivable within one year | 40/41 | €6,515 | €22,127 | +€15,611 | +239.6% |
| Trade receivables | 40 | €4,999 | €16,514 | +€11,515 | +230.4% |
| Other amounts receivable | 41 | €1,517 | €5,613 | +€4,096 | +270.1% |
| Cash at bank and in hand | 54/58 | €11,504 | €16,825 | +€5,321 | +46.3% |
| Deferred charges and accrued income | 490/1 | €1,017 | €2,295 | +€1,278 | +125.8% |
| Total equity and liabilities | 10/49 | €26,004 | €92,507 | +€66,503 | +255.7% |
| Equity | 10/15 | €20,215 | €64,634 | +€44,419 | +219.7% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,215 | €55,634 | +€44,419 | +396.1% |
| Amounts payable | 17/49 | €5,789 | €27,873 | +€22,084 | +381.5% |
| Amounts payable within one year | 42/48 | €5,039 | €27,123 | +€22,084 | +438.3% |
| Trade debts | 44 | €1,042 | €3,123 | +€2,081 | +199.7% |
| Suppliers | 440/4 | €1,042 | €3,123 | +€2,081 | +199.7% |
| Other amounts payable | 47/48 | €3,996 | €24,000 | +€20,004 | +500.5% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Non-recurring operating income | 76A | - | €329 | +€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €3,413 | +€2,080 | +156.0% |
| Other operating charges | 640/8 | €247 | €462 | +€214 | +86.6% |
| Non-recurring operating charges | 66A | €68 | €58 | -€10 | -14.7% |
| Gross operating margin | 9900 | €6,355 | €73,361 | +€67,006 | +1054.4% |
| Operating profit (loss) | 9901 | €4,706 | €69,428 | +€64,722 | +1375.2% |
| Financial income | 75/76B | €45 | €57 | +€12 | +26.4% |
| Recurring financial income | 75 | €45 | €57 | +€12 | +26.4% |
| Financial charges | 65/66B | €246 | €134 | -€112 | -45.5% |
| Recurring financial charges | 65 | €246 | €134 | -€112 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €4,506 | €69,352 | +€64,846 | +1439.1% |
| Income taxes | 67/77 | €485 | €933 | +€448 | +92.4% |
| Profit (loss) for the period | 9904 | €4,021 | €68,419 | +€64,398 | +1601.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,021 | €68,419 | +€64,398 | +1601.6% |
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 5 October 2026 via checked.be.