OMA TRADING: what changed
What changed
OMA TRADING
NACE 46.392, Non-specialised wholesale
filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €1.2m-€80,738
Equity
€7.4m
2024 · €6.4m+€1.0m
Cash
€2.0m
2024 · €1.1m+€826,384
Balance sheet total
€14.0m
2024 · €12.4m+€1.6m
Largest movements
Assets
- Stocks and contracts +€1.2m
up €1.2m (+60.2%), from €2.0m to €3.2m
- Cash +€826,384
up €826,384 (+73.3%), from €1.1m to €2.0m
mainly Net result for the year (+€1.1m) and Trade debts (+€541,960)
- Receivables within one year -€378,810
down €378,810 (-4.3%), from €8.9m to €8.5m
of which Trade receivables: -€408,772
Equity and liabilities
- Profit (loss) carried forward +€1.0m
up €1.0m (+16.4%), from €6.2m to €7.3m
- Trade debts +€541,960
up €541,960 (+9.4%), from €5.8m to €6.3m
Income statement
- Write-downs -€145,993
down €145,993, from €144,935 to -€1,058
- Staff costs +€105,925
up €105,925 (+17.4%), from €607,411 to €713,336
- Gross operating margin -€103,899
down €103,899 (-4.0%), from €2.6m to €2.5m
- Depreciation -€63,141
down €63,141 (-31.8%), from €198,568 to €135,427
- Taxes +€38,692
up €38,692 (+9.2%), from €421,587 to €460,279
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.2m
Gross operating margin
-€103,899
Staff costs
-€105,925
Depreciation
+€63,141
Write-downs
+€145,993
Other operating charges
-€37,408
Financial income
+€12
Financial charges
-€3,960
Taxes
-€38,692
Result 2025
€1.1m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€964,578
Investment
-€49,161
Financing
-€89,033
Cash 2024
€1.1m
From operations (derived)
+€964,578
Net result for the year
+€1.1m
Depreciation
+€135,427
Stocks and contracts
-€1.2m
Receivables within one year
+€378,810
Deferred charges and accrued income
+€4,000
Trade debts
+€541,960
Tax, wage and social debts
+€15,804
Accrued charges and deferred income
-€15,987
Investment (derived)
-€49,161
Investment in fixed assets (net)
-€49,161
Financing
-€89,033
Debts after one year
-€1,556
Current portion of long-term debt
+€3,665
Contributions, distributions and other
-€91,142
Cash 2025
€2.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,422,429 | €13,973,052 | +€1.6m | +12.5% |
| Fixed assets | 21/28 | €453,463 | €367,197 | -€86,266 | -19.0% |
| Intangible fixed assets | 21 | €90,000 | €75,000 | -€15,000 | -16.7% |
| Tangible fixed assets | 22/27 | €333,463 | €262,197 | -€71,266 | -21.4% |
| Plant, machinery and equipment | 23 | €208,771 | €162,320 | -€46,451 | -22.2% |
| Furniture and vehicles | 24 | €49,358 | €57,149 | +€7,791 | +15.8% |
| Other tangible fixed assets | 26 | €75,334 | €42,728 | -€32,606 | -43.3% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €11,968,966 | €13,605,855 | +€1.6m | +13.7% |
| Stocks and contracts in progress | 3 | €1,982,944 | €3,176,259 | +€1.2m | +60.2% |
| Stocks | 30/36 | €1,982,944 | €3,176,259 | +€1.2m | +60.2% |
| Amounts receivable within one year | 40/41 | €8,854,723 | €8,475,913 | -€378,810 | -4.3% |
| Trade receivables | 40 | €8,810,053 | €8,401,281 | -€408,772 | -4.6% |
| Other amounts receivable | 41 | €44,670 | €74,632 | +€29,962 | +67.1% |
| Cash at bank and in hand | 54/58 | €1,127,299 | €1,953,683 | +€826,384 | +73.3% |
| Deferred charges and accrued income | 490/1 | €4,000 | - | -€4,000 | |
| Total equity and liabilities | 10/49 | €12,422,429 | €13,973,052 | +€1.6m | +12.5% |
| Equity | 10/15 | €6,374,918 | €7,381,655 | +€1.0m | +15.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €26,598 | €26,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,598 | €14,598 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,246,030 | €7,269,625 | +€1.0m | +16.4% |
| Investment grants | 15 | €72,290 | €55,432 | -€16,858 | -23.3% |
| Amounts payable | 17/49 | €6,047,511 | €6,591,397 | +€543,886 | +9.0% |
| Amounts payable after more than one year | 17 | €1,556 | - | -€1,556 | |
| Financial debts | 170/4 | €1,556 | - | -€1,556 | |
| Amounts payable within one year | 42/48 | €6,021,114 | €6,582,543 | +€561,429 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €156,224 | €159,889 | +€3,665 | +2.3% |
| Trade debts | 44 | €5,784,848 | €6,326,808 | +€541,960 | +9.4% |
| Suppliers | 440/4 | €5,784,848 | €6,326,808 | +€541,960 | +9.4% |
| Taxes, remuneration and social security | 45 | €80,042 | €95,846 | +€15,804 | +19.7% |
| Taxes | 450/3 | €5,933 | €23,226 | +€17,293 | +291% |
| Remuneration and social security | 454/9 | €74,109 | €72,620 | -€1,489 | -2.0% |
| Accrued charges and deferred income | 492/3 | €24,841 | €8,854 | -€15,987 | -64.4% |
| Remuneration, social security and pensions | 62 | €607,411 | €713,336 | +€105,925 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198,568 | €135,427 | -€63,141 | -31.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €144,935 | -€1,058 | -€145,993 | |
| Other operating charges | 640/8 | €34,603 | €72,011 | +€37,408 | +108% |
| Gross operating margin | 9900 | €2,595,342 | €2,491,443 | -€103,899 | -4.0% |
| Operating profit (loss) | 9901 | €1,609,825 | €1,571,727 | -€38,098 | -2.4% |
| Financial income | 75/76B | €38,029 | €38,041 | +€12 | 0.0% |
| Recurring financial income | 75 | €17,558 | €21,439 | +€3,881 | +22.1% |
| Non-recurring financial income | 76B | €20,471 | €16,602 | -€3,869 | -18.9% |
| Financial charges | 65/66B | €47,650 | €51,610 | +€3,960 | +8.3% |
| Recurring financial charges | 65 | €47,650 | €43,807 | -€3,843 | -8.1% |
| Non-recurring financial charges | 66B | - | €7,803 | +€7,803 | |
| Profit (loss) for the period before taxes | 9903 | €1,600,204 | €1,558,158 | -€42,046 | -2.6% |
| Income taxes | 67/77 | €421,587 | €460,279 | +€38,692 | +9.2% |
| Profit (loss) for the period | 9904 | €1,178,617 | €1,097,879 | -€80,738 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,178,617 | €1,097,879 | -€80,738 | -6.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.