OMA'S IJS: 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'S IJS
Largest movements
- Tangible fixed assets -€49,042
down €49,042 (-19.6%), from €250,669 to €201,627
- Receivables within one year +€21,759
up €21,759 (+724%), from €3,005 to €24,765
of which Other amounts receivable: +€19,975
- Cash +€17,998
up €17,998 (+203%), from €8,861 to €26,859
mainly Depreciation (+€70,835) and Net result for the year (+€1,154)
- Intangible fixed assets -€6,000
down €6,000 (-51.0%), from €11,770 to €5,770
- Debts after one year -€11,881
down €11,881 (-22.2%), from €53,559 to €41,678
- Other debts -€2,817
down €2,817 (-0.8%), from €338,437 to €335,620
- Gross operating margin +€16,478
up €16,478 (+16.4%), from €100,384 to €116,862
- Staff costs +€5,842
up €5,842 (+17.4%), from €33,630 to €39,472
- Financial charges +€1,574
up €1,574 (+57.7%), from €2,730 to €4,304
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 | €275,509 | €261,851 | -€13,658 | -5.0% |
| Fixed assets | 21/28 | €262,438 | €207,397 | -€55,042 | -21.0% |
| Intangible fixed assets | 21 | €11,770 | €5,770 | -€6,000 | -51.0% |
| Tangible fixed assets | 22/27 | €250,669 | €201,627 | -€49,042 | -19.6% |
| Land and buildings | 22 | €164,917 | €145,784 | -€19,133 | -11.6% |
| Plant, machinery and equipment | 23 | €73,329 | €49,030 | -€24,299 | -33.1% |
| Furniture and vehicles | 24 | €12,423 | €6,813 | -€5,610 | -45.2% |
| Current assets | 29/58 | €13,070 | €54,455 | +€41,384 | +317% |
| Stocks and contracts in progress | 3 | €891 | €1,198 | +€307 | +34.5% |
| Stocks | 30/36 | €891 | €1,198 | +€307 | +34.5% |
| Amounts receivable within one year | 40/41 | €3,005 | €24,765 | +€21,759 | +724% |
| Trade receivables | 40 | €70 | €1,854 | +€1,784 | +2,549% |
| Other amounts receivable | 41 | €2,935 | €22,910 | +€19,975 | +680% |
| Cash at bank and in hand | 54/58 | €8,861 | €26,859 | +€17,998 | +203% |
| Deferred charges and accrued income | 490/1 | €313 | €1,633 | +€1,319 | +421% |
| Total equity and liabilities | 10/49 | €275,509 | €261,851 | -€13,658 | -5.0% |
| Equity | 10/15 | -€128,481 | -€127,327 | +€1,154 | +0.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,027 | €2,027 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,027 | €0 | -€2,027 | -100% |
| Reserves not available under the articles | 1311 | €2,027 | €0 | -€2,027 | -100% |
| Distributable reserves | 133 | - | €2,027 | +€2,027 | |
| Profit (loss) carried forward | 14 | -€205,508 | -€204,354 | +€1,154 | +0.6% |
| Amounts payable | 17/49 | €403,990 | €389,178 | -€14,811 | -3.7% |
| Amounts payable after more than one year | 17 | €53,559 | €41,678 | -€11,881 | -22.2% |
| Financial debts | 170/4 | €53,559 | €41,678 | -€11,881 | -22.2% |
| Amounts payable within one year | 42/48 | €350,431 | €347,501 | -€2,930 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €11,465 | €11,881 | +€416 | +3.6% |
| Trade debts | 44 | €529 | €0 | -€529 | -100% |
| Suppliers | 440/4 | €529 | €0 | -€529 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €338,437 | €335,620 | -€2,817 | -0.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €33,630 | €39,472 | +€5,842 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,401 | €70,835 | +€433 | +0.6% |
| Other operating charges | 640/8 | €1,561 | €1,654 | +€94 | +6.0% |
| Gross operating margin | 9900 | €100,384 | €116,862 | +€16,478 | +16.4% |
| Operating profit (loss) | 9901 | -€5,208 | €4,901 | +€10,108 | |
| Financial income | 75/76B | €86 | €557 | +€471 | +547% |
| Recurring financial income | 75 | €86 | €557 | +€471 | +547% |
| Financial charges | 65/66B | €2,730 | €4,304 | +€1,574 | +57.7% |
| Recurring financial charges | 65 | €2,730 | €4,304 | +€1,574 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,851 | €1,154 | +€9,005 | |
| Profit (loss) for the period | 9904 | -€7,851 | €1,154 | +€9,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,851 | €1,154 | +€9,005 |
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 30 October 2026 via checked.be.