OMAC: 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.
OMAC
Largest movements
- Cash +€51,869
up €51,869 (+45.9%), from €112,990 to €164,860
mainly Net result for the year (+€31,144) and Current investments (+€24,752)
- Current investments -€24,752
no longer reported in 2025 (was €24,752)
- Tangible fixed assets -€5,850
down €5,850 (-24.1%), from €24,241 to €18,392
- Profit (loss) carried forward +€29,544
up €29,544 (+3,319%), from €890 to €30,434
- Reserves -€9,284
down €9,284 (-9.0%), from €103,285 to €94,001
of which Distributable reserves: -€9,284
- Debts after one year -€3,913
down €3,913 (-22.2%), from €17,598 to €13,685
- Tax, wage and social debts +€3,286
up €3,286 (+78.5%), from €4,186 to €7,472
- Other debts +€3,001
up €3,001 (+23.0%), from €13,063 to €16,064
- Financial income +€5,424
up €5,424 (+109%), from €4,994 to €10,418
- Gross operating margin +€4,930
up €4,930 (+15.7%), from €31,455 to €36,384
- Depreciation +€1,585
up €1,585 (+37.2%), from €4,265 to €5,850
- Taxes -€630
down €630 (-6.8%), from €9,217 to €8,588
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 | €162,349 | €184,259 | +€21,910 | +13.5% |
| Fixed assets | 21/28 | €24,241 | €18,392 | -€5,850 | -24.1% |
| Tangible fixed assets | 22/27 | €24,241 | €18,392 | -€5,850 | -24.1% |
| Furniture and vehicles | 24 | €24,241 | €18,392 | -€5,850 | -24.1% |
| Current assets | 29/58 | €138,108 | €165,868 | +€27,760 | +20.1% |
| Current investments | 50/53 | €24,752 | - | -€24,752 | |
| Cash at bank and in hand | 54/58 | €112,990 | €164,860 | +€51,869 | +45.9% |
| Deferred charges and accrued income | 490/1 | €365 | €1,008 | +€643 | +176% |
| Total equity and liabilities | 10/49 | €162,349 | €184,259 | +€21,910 | +13.5% |
| Equity | 10/15 | €122,775 | €143,035 | +€20,261 | +16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,285 | €94,001 | -€9,284 | -9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,425 | €92,141 | -€9,284 | -9.2% |
| Profit (loss) carried forward | 14 | €890 | €30,434 | +€29,544 | +3,319% |
| Amounts payable | 17/49 | €39,574 | €41,224 | +€1,650 | +4.2% |
| Amounts payable after more than one year | 17 | €17,598 | €13,685 | -€3,913 | -22.2% |
| Financial debts | 170/4 | €17,598 | €13,685 | -€3,913 | -22.2% |
| Amounts payable within one year | 42/48 | €21,976 | €27,539 | +€5,563 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €4,727 | €3,913 | -€814 | -17.2% |
| Trade debts | 44 | - | €90 | +€90 | |
| Suppliers | 440/4 | - | €90 | +€90 | |
| Taxes, remuneration and social security | 45 | €4,186 | €7,472 | +€3,286 | +78.5% |
| Taxes | 450/3 | €4,186 | €7,472 | +€3,286 | +78.5% |
| Other amounts payable | 47/48 | €13,063 | €16,064 | +€3,001 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,265 | €5,850 | +€1,585 | +37.2% |
| Other operating charges | 640/8 | €505 | €226 | -€279 | -55.3% |
| Gross operating margin | 9900 | €31,455 | €36,384 | +€4,930 | +15.7% |
| Operating profit (loss) | 9901 | €26,684 | €30,309 | +€3,624 | +13.6% |
| Financial income | 75/76B | €4,994 | €10,418 | +€5,424 | +109% |
| Recurring financial income | 75 | €4,994 | €10,418 | +€5,424 | +109% |
| Financial charges | 65/66B | €984 | €995 | +€11 | +1.2% |
| Recurring financial charges | 65 | €984 | €995 | +€11 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €30,695 | €39,732 | +€9,037 | +29.4% |
| Income taxes | 67/77 | €9,217 | €8,588 | -€630 | -6.8% |
| Profit (loss) for the period | 9904 | €21,477 | €31,144 | +€9,667 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,477 | €31,144 | +€9,667 | +45.0% |
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 15 October 2026 via checked.be.