OMALIA: 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.
OMALIA
Largest movements
- Cash -€3,662
down €3,662 (-3.9%), from €93,201 to €89,539
mainly Net result for the year (-€4,016) and Trade debts (-€185)
- Profit (loss) carried forward -€4,016
down €4,016 (-24.6%), from €16,301 to €12,285
- Gross operating margin +€4,050
up €4,050 (+62.6%), from -€6,471 to -€2,421
- Other operating charges -€3,223
down €3,223 (-89.3%), from €3,610 to €387
- Depreciation -€1,548
down €1,548 (-86.8%), from €1,783 to €235
- Taxes +€834
new in 2024: €834
- Financial charges +€129
up €129 (+1396.7%), from €9 to €138
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,858 | €100,842 | -€4,016 | -3.8% |
| Fixed assets | 21/28 | €10,982 | €10,748 | -€235 | -2.1% |
| Tangible fixed assets | 22/27 | €1,530 | €1,295 | -€235 | -15.4% |
| Plant, machinery and equipment | 23 | €1,530 | €1,295 | -€235 | -15.4% |
| Financial fixed assets | 28 | €9,452 | €9,452 | = | 0.0% |
| Current assets | 29/58 | €93,875 | €90,094 | -€3,781 | -4.0% |
| Amounts receivable within one year | 40/41 | €674 | €556 | -€119 | -17.6% |
| Other amounts receivable | 41 | €674 | €556 | -€119 | -17.6% |
| Cash at bank and in hand | 54/58 | €93,201 | €89,539 | -€3,662 | -3.9% |
| Total equity and liabilities | 10/49 | €104,858 | €100,842 | -€4,016 | -3.8% |
| Equity | 10/15 | €102,330 | €98,314 | -€4,016 | -3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,429 | €67,429 | = | 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% |
| Distributable reserves | 133 | €65,569 | €65,569 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,301 | €12,285 | -€4,016 | -24.6% |
| Amounts payable | 17/49 | €2,527 | €2,527 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,527 | €2,527 | = | 0.0% |
| Trade debts | 44 | €185 | - | -€185 | |
| Suppliers | 440/4 | €185 | - | -€185 | |
| Taxes, remuneration and social security | 45 | €834 | €834 | = | 0.0% |
| Taxes | 450/3 | €834 | €834 | = | 0.0% |
| Other amounts payable | 47/48 | €1,508 | €1,693 | +€185 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,783 | €235 | -€1,548 | -86.8% |
| Other operating charges | 640/8 | €3,610 | €387 | -€3,223 | -89.3% |
| Gross operating margin | 9900 | -€6,471 | -€2,421 | +€4,050 | +62.6% |
| Operating profit (loss) | 9901 | -€11,865 | -€3,043 | +€8,821 | +74.4% |
| Financial charges | 65/66B | €9 | €138 | +€129 | +1396.7% |
| Recurring financial charges | 65 | €9 | €138 | +€129 | +1396.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,874 | -€3,181 | +€8,692 | +73.2% |
| Income taxes | 67/77 | - | €834 | +€834 | |
| Profit (loss) for the period | 9904 | -€11,874 | -€4,016 | +€7,858 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,874 | -€4,016 | +€7,858 | +66.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.