OMAKASE: 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.
OMAKASE
Largest movements
- Intangible fixed assets -€55,429
down €55,429 (-17.2%), from €322,590 to €267,161
- Receivables within one year +€6,308
up €6,308 (+5.0%), from €125,081 to €131,389
of which Trade receivables: +€109,608
- Profit (loss) carried forward -€57,091
down €57,091, from €51,304 to -€5,787
- Debts within one year +€7,035
up €7,035 (+4.1%), from €173,600 to €180,635
of which Current portion of long-term debt: +€50,000
- Gross operating margin -€65,362
down €65,362 (-93.7%), from €69,791 to €4,429
- Financial charges +€4,309
new in 2021: €4,309
- Depreciation -€3,381
down €3,381 (-5.7%), from €59,658 to €56,277
- Taxes -€1,186
no longer reported in 2021 (was €1,186)
- Other operating charges +€935
new in 2021: €935
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,487 | €418,431 | -€50,056 | -10.7% |
| Fixed assets | 21/28 | €343,318 | €287,041 | -€56,277 | -16.4% |
| Intangible fixed assets | 21 | €322,590 | €267,161 | -€55,429 | -17.2% |
| Tangible fixed assets | 22/27 | €1,186 | €338 | -€848 | -71.5% |
| Furniture and vehicles | 24 | - | €338 | +€338 | |
| Financial fixed assets | 28 | €19,542 | €19,542 | = | 0.0% |
| Current assets | 29/58 | €125,169 | €131,390 | +€6,221 | +5.0% |
| Amounts receivable within one year | 40/41 | €125,081 | €131,389 | +€6,308 | +5.0% |
| Trade receivables | 40 | - | €109,608 | +€109,608 | |
| Other amounts receivable | 41 | - | €21,782 | +€21,782 | |
| Cash at bank and in hand | 54/58 | €88 | €1 | -€87 | -99.3% |
| Total equity and liabilities | 10/49 | €468,487 | €418,431 | -€50,056 | -10.7% |
| Equity | 10/15 | €71,764 | €14,673 | -€57,091 | -79.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €51,304 | -€5,787 | -€57,091 | |
| Amounts payable | 17/49 | €396,723 | €403,758 | +€7,035 | +1.8% |
| Amounts payable after more than one year | 17 | €223,123 | €223,123 | -€0 | 0.0% |
| Financial debts | 170/4 | - | €223,123 | +€223,123 | |
| Amounts payable within one year | 42/48 | €173,600 | €180,635 | +€7,035 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Financial debts | 43 | - | €10,296 | +€10,296 | |
| Credit institutions | 430/8 | - | €10,296 | +€10,296 | |
| Trade debts | 44 | €85,676 | €89,743 | +€4,067 | +4.7% |
| Suppliers | 440/4 | - | €89,743 | +€89,743 | |
| Taxes, remuneration and social security | 45 | - | €3,551 | +€3,551 | |
| Taxes | 450/3 | - | €3,551 | +€3,551 | |
| Other amounts payable | 47/48 | - | €27,046 | +€27,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,658 | €56,277 | -€3,381 | -5.7% |
| Other operating charges | 640/8 | - | €935 | +€935 | |
| Gross operating margin | 9900 | €69,791 | €4,429 | -€65,362 | -93.7% |
| Operating profit (loss) | 9901 | €9,395 | -€52,784 | -€62,179 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €4,309 | +€4,309 | |
| Recurring financial charges | 65 | €4,608 | €4,309 | -€299 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €4,787 | -€57,091 | -€61,878 | |
| Income taxes | 67/77 | €1,186 | - | -€1,186 | |
| Profit (loss) for the period | 9904 | €3,601 | -€57,091 | -€60,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,601 | -€57,091 | -€60,692 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2020 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.