OMACINE: 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.
OMACINE
Largest movements
- Stocks and contracts +€28,560
up €28,560 (+14.7%), from €194,075 to €222,635
- Cash +€17,946
up €17,946 (+38.8%), from €46,200 to €64,146
mainly Tax, wage and social debts (+€123,605) and Net result for the year (+€34,740)
- Receivables within one year -€16,977
down €16,977 (-49.8%), from €34,122 to €17,145
of which Trade receivables: -€17,004
- Tangible fixed assets +€6,110
up €6,110 (+63.6%), from €9,600 to €15,710
- Tax, wage and social debts +€123,605
up €123,605 (+136.1%), from €90,813 to €214,418
of which Taxes: +€110,036
- Trade debts -€122,705
down €122,705 (-79.7%), from €153,951 to €31,246
- Profit (loss) carried forward +€34,740
up €34,740 (+111.2%), from €31,251 to €65,991
- Gross operating margin +€32,427
up €32,427 (+52.0%), from €62,334 to €94,760
- Staff costs +€28,376
up €28,376 (+133.9%), from €21,192 to €49,568
- Depreciation +€4,255
up €4,255 (+177.3%), from €2,400 to €6,655
- Other operating charges +€3,306
new in 2023: €3,306
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,075 | €319,715 | +€35,639 | +12.5% |
| Fixed assets | 21/28 | €9,678 | €15,788 | +€6,110 | +63.1% |
| Tangible fixed assets | 22/27 | €9,600 | €15,710 | +€6,110 | +63.6% |
| Furniture and vehicles | 24 | €9,600 | €15,710 | +€6,110 | +63.6% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €274,397 | €303,927 | +€29,530 | +10.8% |
| Stocks and contracts in progress | 3 | €194,075 | €222,635 | +€28,560 | +14.7% |
| Stocks | 30/36 | €194,075 | €222,635 | +€28,560 | +14.7% |
| Amounts receivable within one year | 40/41 | €34,122 | €17,145 | -€16,977 | -49.8% |
| Trade receivables | 40 | €33,084 | €16,081 | -€17,004 | -51.4% |
| Other amounts receivable | 41 | €1,038 | €1,065 | +€27 | +2.6% |
| Cash at bank and in hand | 54/58 | €46,200 | €64,146 | +€17,946 | +38.8% |
| Total equity and liabilities | 10/49 | €284,075 | €319,715 | +€35,639 | +12.5% |
| Equity | 10/15 | €39,311 | €74,051 | +€34,740 | +88.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,251 | €65,991 | +€34,740 | +111.2% |
| Amounts payable | 17/49 | €244,765 | €245,664 | +€899 | +0.4% |
| Amounts payable within one year | 42/48 | €244,765 | €245,664 | +€899 | +0.4% |
| Trade debts | 44 | €153,951 | €31,246 | -€122,705 | -79.7% |
| Suppliers | 440/4 | €153,951 | €31,246 | -€122,705 | -79.7% |
| Taxes, remuneration and social security | 45 | €90,813 | €214,418 | +€123,605 | +136.1% |
| Taxes | 450/3 | €81,135 | €191,171 | +€110,036 | +135.6% |
| Remuneration and social security | 454/9 | €9,678 | €23,247 | +€13,569 | +140.2% |
| Remuneration, social security and pensions | 62 | €21,192 | €49,568 | +€28,376 | +133.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €6,655 | +€4,255 | +177.3% |
| Other operating charges | 640/8 | - | €3,306 | +€3,306 | |
| Gross operating margin | 9900 | €62,334 | €94,760 | +€32,427 | +52.0% |
| Operating profit (loss) | 9901 | €38,741 | €35,231 | -€3,510 | -9.1% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €238 | €518 | +€280 | +117.6% |
| Recurring financial charges | 65 | €238 | €518 | +€280 | +117.6% |
| Profit (loss) for the period before taxes | 9903 | €38,503 | €34,740 | -€3,763 | -9.8% |
| Profit (loss) for the period | 9904 | €38,503 | €34,740 | -€3,763 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,503 | €34,740 | -€3,763 | -9.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.