Oma Koti: 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 Koti
Largest movements
- Cash +€28,016
up €28,016 (+37.5%), from €74,659 to €102,675
mainly Net result for the year (+€32,972) and Depreciation (+€24,756)
- Tangible fixed assets -€24,756
down €24,756 (-7.0%), from €354,788 to €330,032
of which Land and buildings: -€15,435
- Reserves +€32,900
up €32,900 (+11.0%), from €300,196 to €333,096
of which Distributable reserves: +€32,900
- Current portion of long-term debt -€27,994
no longer reported in 2025 (was €27,994)
- Depreciation -€3,509
down €3,509 (-12.4%), from €28,266 to €24,756
- Financial charges -€1,595
down €1,595 (-46.7%), from €3,415 to €1,821
- Taxes +€1,355
up €1,355 (+9.7%), from €14,025 to €15,379
- Gross operating margin -€795
down €795 (-1.0%), from €79,437 to €78,642
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 | €430,423 | €435,632 | +€5,209 | +1.2% |
| Fixed assets | 21/28 | €354,788 | €330,032 | -€24,756 | -7.0% |
| Tangible fixed assets | 22/27 | €354,788 | €330,032 | -€24,756 | -7.0% |
| Land and buildings | 22 | €344,059 | €328,624 | -€15,435 | -4.5% |
| Other tangible fixed assets | 26 | €10,729 | €1,408 | -€9,321 | -86.9% |
| Current assets | 29/58 | €75,634 | €105,600 | +€29,966 | +39.6% |
| Amounts receivable within one year | 40/41 | €975 | €2,925 | +€1,950 | +200% |
| Other amounts receivable | 41 | €975 | €2,925 | +€1,950 | +200% |
| Cash at bank and in hand | 54/58 | €74,659 | €102,675 | +€28,016 | +37.5% |
| Total equity and liabilities | 10/49 | €430,423 | €435,632 | +€5,209 | +1.2% |
| Equity | 10/15 | €365,524 | €398,496 | +€32,972 | +9.0% |
| Contributions | 10/11 | €62,518 | €62,518 | = | 0.0% |
| Reserves | 13 | €300,196 | €333,096 | +€32,900 | +11.0% |
| Tax-exempt reserves | 132 | €11,004 | €11,004 | = | 0.0% |
| Distributable reserves | 133 | €289,192 | €322,092 | +€32,900 | +11.4% |
| Profit (loss) carried forward | 14 | €2,810 | €2,882 | +€72 | +2.6% |
| Amounts payable | 17/49 | €64,898 | €37,136 | -€27,763 | -42.8% |
| Amounts payable within one year | 42/48 | €63,059 | €33,482 | -€29,578 | -46.9% |
| Current portion of amounts payable after more than one year | 42 | €27,994 | - | -€27,994 | |
| Trade debts | 44 | €1,423 | - | -€1,423 | |
| Suppliers | 440/4 | €1,423 | - | -€1,423 | |
| Taxes, remuneration and social security | 45 | €3,450 | €3,290 | -€160 | -4.7% |
| Taxes | 450/3 | €3,450 | €3,290 | -€160 | -4.7% |
| Other amounts payable | 47/48 | €30,192 | €30,192 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,839 | €3,654 | +€1,815 | +98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,266 | €24,756 | -€3,509 | -12.4% |
| Other operating charges | 640/8 | €3,659 | €3,768 | +€108 | +3.0% |
| Gross operating margin | 9900 | €79,437 | €78,642 | -€795 | -1.0% |
| Operating profit (loss) | 9901 | €47,512 | €50,118 | +€2,606 | +5.5% |
| Financial income | 75/76B | €22 | €53 | +€32 | +147% |
| Recurring financial income | 75 | €22 | €53 | +€32 | +147% |
| Financial charges | 65/66B | €3,415 | €1,821 | -€1,595 | -46.7% |
| Recurring financial charges | 65 | €3,415 | €1,821 | -€1,595 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €44,118 | €48,351 | +€4,232 | +9.6% |
| Income taxes | 67/77 | €14,025 | €15,379 | +€1,355 | +9.7% |
| Profit (loss) for the period | 9904 | €30,094 | €32,972 | +€2,878 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,094 | €32,972 | +€2,878 | +9.6% |
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 20 October 2026 via checked.be.