OMA COMPTA: 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.
OMA COMPTA
Largest movements
- Tangible fixed assets +€24,558
up €24,558 (+3257.0%), from €754 to €25,312
of which Furniture and vehicles: +€25,312
- Cash -€20,654
down €20,654 (-27.5%), from €75,061 to €54,407
mainly Investment in fixed assets (net) (-€28,518) and Trade debts (-€6,227)
- Receivables within one year +€2,118
up €2,118 (+22.5%), from €9,418 to €11,536
of which Other amounts receivable: +€5,750
- Profit (loss) carried forward +€11,361
up €11,361 (+26.5%), from €42,951 to €54,312
- Trade debts -€6,227
down €6,227 (-59.9%), from €10,402 to €4,175
- Tax, wage and social debts +€1,279
up €1,279 (+85.5%), from €1,496 to €2,775
- Current portion of long-term debt -€1,000
down €1,000 (-80.0%), from €1,250 to €250
- Purchases and services +€75,403
new in 2025: €75,403
- Taxes -€8,175
down €8,175 (-64.9%), from €12,588 to €4,412
- Gross operating margin +€5,798
up €5,798 (+28.9%), from €20,067 to €25,865
- Depreciation +€2,846
up €2,846 (+255.5%), from €1,114 to €3,960
- Other operating charges +€786
up €786 (+37.6%), from €2,091 to €2,877
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 | €87,497 | €93,238 | +€5,741 | +6.6% |
| Fixed assets | 21/28 | €2,554 | €27,112 | +€24,558 | +961.6% |
| Tangible fixed assets | 22/27 | €754 | €25,312 | +€24,558 | +3257.0% |
| Furniture and vehicles | 24 | - | €25,312 | +€25,312 | |
| Other tangible fixed assets | 26 | €754 | - | -€754 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €84,943 | €66,126 | -€18,817 | -22.2% |
| Amounts receivable within one year | 40/41 | €9,418 | €11,536 | +€2,118 | +22.5% |
| Trade receivables | 40 | €4,418 | €786 | -€3,632 | -82.2% |
| Other amounts receivable | 41 | €5,000 | €10,750 | +€5,750 | +115.0% |
| Cash at bank and in hand | 54/58 | €75,061 | €54,407 | -€20,654 | -27.5% |
| Deferred charges and accrued income | 490/1 | €465 | €184 | -€281 | -60.4% |
| Total equity and liabilities | 10/49 | €87,497 | €93,238 | +€5,741 | +6.6% |
| Equity | 10/15 | €73,951 | €85,312 | +€11,361 | +15.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | - | €1,000 | +€1,000 | |
| Other | 1109/19 | - | €1,000 | +€1,000 | |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,951 | €54,312 | +€11,361 | +26.5% |
| Amounts payable | 17/49 | €13,547 | €7,927 | -€5,620 | -41.5% |
| Amounts payable within one year | 42/48 | €13,547 | €7,927 | -€5,620 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €1,250 | €250 | -€1,000 | -80.0% |
| Trade debts | 44 | €10,402 | €4,175 | -€6,227 | -59.9% |
| Suppliers | 440/4 | €10,402 | €4,175 | -€6,227 | -59.9% |
| Taxes, remuneration and social security | 45 | €1,496 | €2,775 | +€1,279 | +85.5% |
| Taxes | 450/3 | €1,496 | €2,775 | +€1,279 | +85.5% |
| Other amounts payable | 47/48 | €398 | €726 | +€328 | +82.5% |
| Non-recurring operating income | 76A | - | €2,285 | +€2,285 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €75,403 | +€75,403 | |
| Remuneration, social security and pensions | 62 | €2,783 | €2,843 | +€60 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €3,960 | +€2,846 | +255.5% |
| Other operating charges | 640/8 | €2,091 | €2,877 | +€786 | +37.6% |
| Gross operating margin | 9900 | €20,067 | €25,865 | +€5,798 | +28.9% |
| Operating profit (loss) | 9901 | €14,079 | €16,185 | +€2,106 | +15.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €551 | €411 | -€140 | -25.4% |
| Recurring financial charges | 65 | €551 | €411 | -€140 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €13,533 | €15,773 | +€2,240 | +16.6% |
| Income taxes | 67/77 | €12,588 | €4,412 | -€8,175 | -64.9% |
| Profit (loss) for the period | 9904 | €946 | €11,361 | +€10,415 | +1101.4% |
| Profit (loss) for the period to be appropriated | 9905 | €946 | €11,361 | +€10,415 | +1101.4% |
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 8 October 2026 via checked.be.