OMAKASE: 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.
OMAKASE
Largest movements
- Cash -€9,953
down €9,953 (-31.2%), from €31,887 to €21,934
mainly Other debts (-€20,324) and Receivables within one year (-€7,216)
- Receivables within one year +€7,216
new in 2025: €7,216
- Tangible fixed assets -€5,628
down €5,628 (-28.8%), from €19,558 to €13,930
of which Land and buildings: -€4,248
- Deferred charges and accrued income -€1,949
down €1,949 (-96.1%), from €2,029 to €80
- Stocks and contracts -€1,312
no longer reported in 2025 (was €1,312)
- Other debts -€20,324
down €20,324 (-92.8%), from €21,905 to €1,581
- Tax, wage and social debts +€4,665
up €4,665 (+47.8%), from €9,757 to €14,423
of which Taxes: +€2,665
- Trade debts +€2,876
up €2,876 (+48.1%), from €5,974 to €8,850
- Advances received +€1,850
new in 2025: €1,850
- Accrued charges and deferred income -€1,649
no longer reported in 2025 (was €1,649)
- Gross operating margin -€14,865
down €14,865 (-61.9%), from €24,013 to €9,148
- Taxes -€2,511
down €2,511 (-75.1%), from €3,343 to €832
- Other operating charges -€727
down €727 (-28.3%), from €2,570 to €1,843
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 | €54,785 | €43,159 | -€11,626 | -21.2% |
| Fixed assets | 21/28 | €19,558 | €13,930 | -€5,628 | -28.8% |
| Tangible fixed assets | 22/27 | €19,558 | €13,930 | -€5,628 | -28.8% |
| Land and buildings | 22 | €16,993 | €12,744 | -€4,248 | -25.0% |
| Plant, machinery and equipment | 23 | €1,419 | €613 | -€807 | -56.8% |
| Furniture and vehicles | 24 | €1,146 | €573 | -€573 | -50.0% |
| Current assets | 29/58 | €35,227 | €29,229 | -€5,998 | -17.0% |
| Stocks and contracts in progress | 3 | €1,312 | - | -€1,312 | |
| Stocks | 30/36 | €1,312 | - | -€1,312 | |
| Amounts receivable within one year | 40/41 | - | €7,216 | +€7,216 | |
| Trade receivables | 40 | - | €7,216 | +€7,216 | |
| Cash at bank and in hand | 54/58 | €31,887 | €21,934 | -€9,953 | -31.2% |
| Deferred charges and accrued income | 490/1 | €2,029 | €80 | -€1,949 | -96.1% |
| Total equity and liabilities | 10/49 | €54,785 | €43,159 | -€11,626 | -21.2% |
| Equity | 10/15 | €15,500 | €16,456 | +€956 | +6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €13,456 | +€956 | +7.6% |
| Distributable reserves | 133 | €12,500 | €13,456 | +€956 | +7.6% |
| Amounts payable | 17/49 | €39,285 | €26,703 | -€12,581 | -32.0% |
| Amounts payable within one year | 42/48 | €37,636 | €26,703 | -€10,933 | -29.0% |
| Trade debts | 44 | €5,974 | €8,850 | +€2,876 | +48.1% |
| Suppliers | 440/4 | €5,974 | €8,850 | +€2,876 | +48.1% |
| Advances received on contracts in progress | 46 | - | €1,850 | +€1,850 | |
| Taxes, remuneration and social security | 45 | €9,757 | €14,423 | +€4,665 | +47.8% |
| Taxes | 450/3 | €9,757 | €12,423 | +€2,665 | +27.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €21,905 | €1,581 | -€20,324 | -92.8% |
| Accrued charges and deferred income | 492/3 | €1,649 | - | -€1,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,025 | €5,025 | = | 0.0% |
| Other operating charges | 640/8 | €2,570 | €1,843 | -€727 | -28.3% |
| Gross operating margin | 9900 | €24,013 | €9,148 | -€14,865 | -61.9% |
| Operating profit (loss) | 9901 | €16,418 | €2,280 | -€14,138 | -86.1% |
| Financial income | 75/76B | €1 | €6 | +€5 | +310% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +310% |
| Financial charges | 65/66B | €576 | €498 | -€78 | -13.5% |
| Recurring financial charges | 65 | €576 | €498 | -€78 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €15,843 | €1,788 | -€14,056 | -88.7% |
| Income taxes | 67/77 | €3,343 | €832 | -€2,511 | -75.1% |
| Profit (loss) for the period | 9904 | €12,500 | €956 | -€11,545 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,500 | €956 | -€11,545 | -92.4% |
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 17 October 2026 via checked.be.