OMA: 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.
OMA
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Receivables after one year -€11,568
down €11,568 (-100%), from €11,568 to €0
- Cash +€9,631
up €9,631 (+73.1%), from €13,175 to €22,806
mainly Debts after one year (+€33,000) and Net result for the year (+€15,877)
- Receivables within one year +€7,648
up €7,648 (+84.0%), from €9,100 to €16,748
of which Trade receivables: +€6,523
- Debts after one year +€33,000
new in 2025: €33,000
- Profit (loss) carried forward +€15,877
up €15,877 (+21.2%), from -€74,895 to -€59,018
- Trade debts +€5,856
up €5,856 (+1,089%), from €538 to €6,394
- Tax, wage and social debts +€1,192
new in 2025: €1,192
- Gross operating margin +€24,560
up €24,560, from -€7,294 to €17,266
- Financial charges +€495
up €495 (+194%), from €255 to €751
- Other operating charges +€394
up €394 (+64.6%), from €610 to €1,004
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 | €33,843 | €90,304 | +€56,461 | +167% |
| Current assets | 29/58 | €33,843 | €90,304 | +€56,461 | +167% |
| Amounts receivable after more than one year | 29 | €11,568 | €0 | -€11,568 | -100% |
| Other amounts receivable | 291 | €11,568 | €0 | -€11,568 | -100% |
| Amounts receivable within one year | 40/41 | €9,100 | €16,748 | +€7,648 | +84.0% |
| Trade receivables | 40 | - | €6,523 | +€6,523 | |
| Other amounts receivable | 41 | €9,100 | €10,225 | +€1,125 | +12.4% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €13,175 | €22,806 | +€9,631 | +73.1% |
| Deferred charges and accrued income | 490/1 | - | €750 | +€750 | |
| Total equity and liabilities | 10/49 | €33,843 | €90,304 | +€56,461 | +167% |
| Equity | 10/15 | €33,305 | €49,182 | +€15,877 | +47.7% |
| Contributions | 10/11 | €108,200 | €108,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,895 | -€59,018 | +€15,877 | +21.2% |
| Amounts payable | 17/49 | €538 | €41,121 | +€40,584 | +7,550% |
| Amounts payable after more than one year | 17 | - | €33,000 | +€33,000 | |
| Other amounts payable | 178/9 | - | €33,000 | +€33,000 | |
| Amounts payable within one year | 42/48 | €538 | €7,626 | +€7,089 | +1,319% |
| Trade debts | 44 | €538 | €6,394 | +€5,856 | +1,089% |
| Suppliers | 440/4 | €538 | €6,394 | +€5,856 | +1,089% |
| Taxes, remuneration and social security | 45 | - | €1,192 | +€1,192 | |
| Taxes | 450/3 | - | €1,192 | +€1,192 | |
| Other amounts payable | 47/48 | - | €41 | +€41 | |
| Accrued charges and deferred income | 492/3 | - | €495 | +€495 | |
| Other operating charges | 640/8 | €610 | €1,004 | +€394 | +64.6% |
| Gross operating margin | 9900 | -€7,294 | €17,266 | +€24,560 | |
| Operating profit (loss) | 9901 | -€7,904 | €16,262 | +€24,166 | |
| Financial income | 75/76B | €383 | €366 | -€17 | -4.5% |
| Recurring financial income | 75 | €383 | €366 | -€17 | -4.5% |
| Financial charges | 65/66B | €255 | €751 | +€495 | +194% |
| Recurring financial charges | 65 | €255 | €751 | +€495 | +194% |
| Profit (loss) for the period before taxes | 9903 | -€7,776 | €15,877 | +€23,653 | |
| Profit (loss) for the period | 9904 | -€7,776 | €15,877 | +€23,653 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,776 | €15,877 | +€23,653 |
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 28 October 2026 via checked.be.