OMADEV: 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.
OMADEV
Largest movements
- Cash +€153,990
up €153,990 (+2152.0%), from €7,156 to €161,145
mainly Net result for the year (+€115,677) and Other debts (+€87,818)
- Financial fixed assets +€61,100
up €61,100 (+27.2%), from €225,000 to €286,100
- Profit (loss) carried forward +€103,677
up €103,677 (+311.8%), from €33,249 to €136,926
- Other debts +€87,818
up €87,818 (+83.5%), from €105,164 to €192,982
- Tax, wage and social debts +€19,577
new in 2025: €19,577
- Financial income +€167,798
new in 2025: €167,798
- Taxes +€29,256
up €29,256 (+9098.3%), from €322 to €29,577
- Depreciation +€431
up €431 (+8.2%), from €5,289 to €5,721
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.
Cash bridge derived
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 | €550,119 | €759,488 | +€209,369 | +38.1% |
| Fixed assets | 21/28 | €241,597 | €296,977 | +€55,379 | +22.9% |
| Intangible fixed assets | 21 | €14,174 | €9,449 | -€4,725 | -33.3% |
| Tangible fixed assets | 22/27 | €2,423 | €1,427 | -€996 | -41.1% |
| Furniture and vehicles | 24 | €2,423 | €1,427 | -€996 | -41.1% |
| Financial fixed assets | 28 | €225,000 | €286,100 | +€61,100 | +27.2% |
| Current assets | 29/58 | €308,522 | €462,511 | +€153,990 | +49.9% |
| Amounts receivable within one year | 40/41 | €301,366 | €301,366 | = | 0.0% |
| Trade receivables | 40 | €294,030 | €294,030 | = | 0.0% |
| Other amounts receivable | 41 | €7,336 | €7,336 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,156 | €161,145 | +€153,990 | +2152.0% |
| Total equity and liabilities | 10/49 | €550,119 | €759,488 | +€209,369 | +38.1% |
| Equity | 10/15 | €47,504 | €151,181 | +€103,677 | +218.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,249 | €136,926 | +€103,677 | +311.8% |
| Amounts payable | 17/49 | €502,614 | €608,307 | +€105,693 | +21.0% |
| Amounts payable after more than one year | 17 | €395,000 | €395,000 | = | 0.0% |
| Financial debts | 170/4 | €395,000 | €395,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €107,614 | €212,907 | +€105,293 | +97.8% |
| Trade debts | 44 | €2,450 | €348 | -€2,102 | -85.8% |
| Suppliers | 440/4 | €2,450 | €348 | -€2,102 | -85.8% |
| Taxes, remuneration and social security | 45 | - | €19,577 | +€19,577 | |
| Taxes | 450/3 | - | €19,577 | +€19,577 | |
| Other amounts payable | 47/48 | €105,164 | €192,982 | +€87,818 | +83.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,289 | €5,721 | +€431 | +8.2% |
| Other operating charges | 640/8 | €528 | €539 | +€11 | +2.0% |
| Gross operating margin | 9900 | -€16,154 | -€16,101 | +€53 | +0.3% |
| Operating profit (loss) | 9901 | -€21,972 | -€22,361 | -€389 | -1.8% |
| Financial income | 75/76B | - | €167,798 | +€167,798 | |
| Recurring financial income | 75 | - | €167,798 | +€167,798 | |
| Financial charges | 65/66B | €156 | €184 | +€27 | +17.4% |
| Recurring financial charges | 65 | €156 | €184 | +€27 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,128 | €145,254 | +€167,382 | |
| Income taxes | 67/77 | €322 | €29,577 | +€29,256 | +9098.3% |
| Profit (loss) for the period | 9904 | -€22,450 | €115,677 | +€138,126 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,450 | €115,677 | +€138,126 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.