Omalius: 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.
Omalius
Largest movements
- Cash +€57,435
up €57,435 (+124.2%), from €46,243 to €103,678
mainly Net result for the year (+€51,476) and Tax, wage and social debts (+€10,591)
- Deferred charges and accrued income +€12,197
up €12,197 (+2520.8%), from €484 to €12,681
- Receivables within one year -€9,816
down €9,816 (-80.6%), from €12,178 to €2,361
of which Trade receivables: -€12,178
- Current investments +€7,327
new in 2025: €7,327
- Tangible fixed assets -€7,189
down €7,189 (-39.7%), from €18,087 to €10,898
of which Furniture and vehicles: -€6,155
- Reserves +€98,542
new in 2025: €98,542
- Profit (loss) carried forward -€47,066
down €47,066 (-100.0%), from €47,066 to €0
- Tax, wage and social debts +€10,591
up €10,591 (+46.4%), from €22,812 to €33,403
of which Taxes: +€10,591
- Trade debts -€1,705
down €1,705 (-100.0%), from €1,705 to €0
- Gross operating margin +€8,351
up €8,351 (+12.8%), from €65,414 to €73,765
- Taxes +€1,821
up €1,821 (+14.6%), from €12,437 to €14,258
- Depreciation +€1,501
up €1,501 (+25.4%), from €5,909 to €7,410
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 | €77,212 | €136,945 | +€59,733 | +77.4% |
| Formation expenses | 20 | €221 | €0 | -€221 | -100.0% |
| Fixed assets | 21/28 | €18,087 | €10,898 | -€7,189 | -39.7% |
| Tangible fixed assets | 22/27 | €18,087 | €10,898 | -€7,189 | -39.7% |
| Plant, machinery and equipment | 23 | €2,553 | €1,518 | -€1,035 | -40.5% |
| Furniture and vehicles | 24 | €15,535 | €9,380 | -€6,155 | -39.6% |
| Current assets | 29/58 | €58,904 | €126,047 | +€67,143 | +114.0% |
| Amounts receivable within one year | 40/41 | €12,178 | €2,361 | -€9,816 | -80.6% |
| Trade receivables | 40 | €12,178 | €0 | -€12,178 | -100.0% |
| Other amounts receivable | 41 | - | €2,361 | +€2,361 | |
| Current investments | 50/53 | - | €7,327 | +€7,327 | |
| Cash at bank and in hand | 54/58 | €46,243 | €103,678 | +€57,435 | +124.2% |
| Deferred charges and accrued income | 490/1 | €484 | €12,681 | +€12,197 | +2520.8% |
| Total equity and liabilities | 10/49 | €77,212 | €136,945 | +€59,733 | +77.4% |
| Equity | 10/15 | €52,066 | €103,542 | +€51,476 | +98.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €98,542 | +€98,542 | |
| Distributable reserves | 133 | - | €98,542 | +€98,542 | |
| Profit (loss) carried forward | 14 | €47,066 | €0 | -€47,066 | -100.0% |
| Amounts payable | 17/49 | €25,146 | €33,403 | +€8,257 | +32.8% |
| Amounts payable within one year | 42/48 | €25,146 | €33,403 | +€8,257 | +32.8% |
| Trade debts | 44 | €1,705 | €0 | -€1,705 | -100.0% |
| Suppliers | 440/4 | €1,705 | €0 | -€1,705 | -100.0% |
| Taxes, remuneration and social security | 45 | €22,812 | €33,403 | +€10,591 | +46.4% |
| Taxes | 450/3 | €19,972 | €30,563 | +€10,591 | +53.0% |
| Remuneration and social security | 454/9 | €2,840 | €2,840 | = | 0.0% |
| Other amounts payable | 47/48 | €629 | €0 | -€629 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,909 | €7,410 | +€1,501 | +25.4% |
| Other operating charges | 640/8 | - | €637 | +€637 | |
| Gross operating margin | 9900 | €65,414 | €73,765 | +€8,351 | +12.8% |
| Operating profit (loss) | 9901 | €59,505 | €65,718 | +€6,214 | +10.4% |
| Financial income | 75/76B | €20 | €75 | +€55 | +271.3% |
| Recurring financial income | 75 | €20 | €75 | +€55 | +271.3% |
| Financial charges | 65/66B | €22 | €59 | +€38 | +175.0% |
| Recurring financial charges | 65 | €22 | €59 | +€38 | +175.0% |
| Profit (loss) for the period before taxes | 9903 | €59,503 | €65,734 | +€6,231 | +10.5% |
| Income taxes | 67/77 | €12,437 | €14,258 | +€1,821 | +14.6% |
| Profit (loss) for the period | 9904 | €47,066 | €51,476 | +€4,409 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,066 | €51,476 | +€4,409 | +9.4% |
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 4 October 2026 via checked.be.