Omani: 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.
Omani
Largest movements
- Cash +€4,629
up €4,629 (+13.8%), from €33,454 to €38,084
mainly Other debts (+€39,248) and Net result for the year (+€26,224)
- Tangible fixed assets -€4,041
down €4,041 (-13.1%), from €30,899 to €26,858
of which Other tangible fixed assets: -€3,291
- Receivables within one year +€1,217
up €1,217 (+5.8%), from €21,053 to €22,270
of which Other amounts receivable: +€18,844
- Other debts +€39,248
new in 2025: €39,248
- Profit (loss) carried forward -€15,539
down €15,539 (-32.1%), from €48,436 to €32,897
- Tax, wage and social debts -€9,328
down €9,328 (-52.9%), from €17,649 to €8,321
- Trade debts -€5,523
down €5,523 (-94.4%), from €5,848 to €325
- Current portion of long-term debt -€4,068
down €4,068 (-100.0%), from €4,069 to €0
- Gross operating margin -€48,139
down €48,139 (-52.0%), from €92,499 to €44,360
- Taxes -€14,462
down €14,462 (-57.3%), from €25,242 to €10,780
- Financial income -€1,471
no longer reported in 2025 (was €1,471)
- Depreciation +€970
up €970 (+19.9%), from €4,887 to €5,857
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 | €85,406 | €87,211 | +€1,806 | +2.1% |
| Fixed assets | 21/28 | €30,899 | €26,858 | -€4,041 | -13.1% |
| Tangible fixed assets | 22/27 | €30,899 | €26,858 | -€4,041 | -13.1% |
| Furniture and vehicles | 24 | €7,027 | €6,276 | -€750 | -10.7% |
| Other tangible fixed assets | 26 | €23,872 | €20,581 | -€3,291 | -13.8% |
| Current assets | 29/58 | €54,507 | €60,354 | +€5,847 | +10.7% |
| Amounts receivable within one year | 40/41 | €21,053 | €22,270 | +€1,217 | +5.8% |
| Trade receivables | 40 | €17,627 | - | -€17,627 | |
| Other amounts receivable | 41 | €3,426 | €22,270 | +€18,844 | +550% |
| Cash at bank and in hand | 54/58 | €33,454 | €38,084 | +€4,629 | +13.8% |
| Total equity and liabilities | 10/49 | €85,406 | €87,211 | +€1,806 | +2.1% |
| Equity | 10/15 | €49,636 | €34,097 | -€15,539 | -31.3% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,436 | €32,897 | -€15,539 | -32.1% |
| Amounts payable | 17/49 | €35,770 | €53,114 | +€17,345 | +48.5% |
| Amounts payable after more than one year | 17 | €5,220 | €5,220 | = | 0.0% |
| Financial debts | 170/4 | €5,220 | €5,220 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,788 | €47,894 | +€18,106 | +60.8% |
| Current portion of amounts payable after more than one year | 42 | €4,069 | €0 | -€4,068 | -100.0% |
| Financial debts | 43 | €2,223 | - | -€2,223 | |
| Credit institutions | 430/8 | €2,223 | - | -€2,223 | |
| Trade debts | 44 | €5,848 | €325 | -€5,523 | -94.4% |
| Suppliers | 440/4 | €5,848 | €325 | -€5,523 | -94.4% |
| Taxes, remuneration and social security | 45 | €17,649 | €8,321 | -€9,328 | -52.9% |
| Taxes | 450/3 | €17,649 | €8,321 | -€9,328 | -52.9% |
| Other amounts payable | 47/48 | - | €39,248 | +€39,248 | |
| Accrued charges and deferred income | 492/3 | €762 | - | -€762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,887 | €5,857 | +€970 | +19.9% |
| Other operating charges | 640/8 | €477 | €774 | +€297 | +62.1% |
| Gross operating margin | 9900 | €92,499 | €44,360 | -€48,139 | -52.0% |
| Operating profit (loss) | 9901 | €87,135 | €37,729 | -€49,406 | -56.7% |
| Financial income | 75/76B | €1,471 | - | -€1,471 | |
| Recurring financial income | 75 | €1,471 | - | -€1,471 | |
| Financial charges | 65/66B | €694 | €726 | +€32 | +4.5% |
| Recurring financial charges | 65 | €694 | €726 | +€32 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €87,912 | €37,004 | -€50,909 | -57.9% |
| Income taxes | 67/77 | €25,242 | €10,780 | -€14,462 | -57.3% |
| Profit (loss) for the period | 9904 | €62,670 | €26,224 | -€36,447 | -58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,670 | €26,224 | -€36,447 | -58.2% |
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 27 October 2026 via checked.be.