OMAOS: 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.
OMAOS
Largest movements
- Cash +€43,717
up €43,717 (+13551.4%), from €323 to €44,039
mainly Net result for the year (+€37,573) and Receivables within one year (+€13,634)
- Receivables within one year -€13,634
down €13,634 (-44.0%), from €30,970 to €17,335
of which Trade receivables: -€14,948
- Financial fixed assets +€11,000
new in 2025: €11,000
- Tangible fixed assets -€8,143
down €8,143 (-24.7%), from €32,971 to €24,828
of which Furniture and vehicles: -€6,304
- Profit (loss) carried forward +€31,691
up €31,691 (+122.5%), from €25,879 to €57,569
- Other debts +€5,823
up €5,823 (+207.7%), from €2,803 to €8,625
- Tax, wage and social debts -€5,162
down €5,162 (-25.8%), from €19,969 to €14,807
of which Taxes: -€2,762
- Accrued charges and deferred income +€3,484
new in 2025: €3,484
- Trade debts -€2,475
down €2,475 (-35.1%), from €7,042 to €4,567
- Gross operating margin +€11,610
up €11,610 (+15.2%), from €76,505 to €88,115
- Staff costs -€4,403
down €4,403 (-13.9%), from €31,581 to €27,178
- Taxes +€2,519
up €2,519 (+27.8%), from €9,050 to €11,569
- Depreciation +€1,690
up €1,690 (+17.7%), from €9,532 to €11,222
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 | €66,397 | €99,758 | +€33,361 | +50.2% |
| Fixed assets | 21/28 | €32,971 | €35,828 | +€2,857 | +8.7% |
| Tangible fixed assets | 22/27 | €32,971 | €24,828 | -€8,143 | -24.7% |
| Furniture and vehicles | 24 | €15,656 | €9,352 | -€6,304 | -40.3% |
| Other tangible fixed assets | 26 | €17,315 | €15,475 | -€1,840 | -10.6% |
| Financial fixed assets | 28 | - | €11,000 | +€11,000 | |
| Current assets | 29/58 | €33,426 | €63,931 | +€30,504 | +91.3% |
| Amounts receivable within one year | 40/41 | €30,970 | €17,335 | -€13,634 | -44.0% |
| Trade receivables | 40 | €30,970 | €16,022 | -€14,948 | -48.3% |
| Other amounts receivable | 41 | €0 | €1,314 | +€1,314 | |
| Current investments | 50/53 | €143 | €143 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €323 | €44,039 | +€43,717 | +13551.4% |
| Deferred charges and accrued income | 490/1 | €1,991 | €2,413 | +€422 | +21.2% |
| Total equity and liabilities | 10/49 | €66,397 | €99,758 | +€33,361 | +50.2% |
| Equity | 10/15 | €36,583 | €68,274 | +€31,691 | +86.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,705 | €9,705 | = | 0.0% |
| Distributable reserves | 133 | €9,705 | €9,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,879 | €57,569 | +€31,691 | +122.5% |
| Amounts payable | 17/49 | €29,814 | €31,485 | +€1,671 | +5.6% |
| Amounts payable within one year | 42/48 | €29,814 | €28,000 | -€1,814 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €7,042 | €4,567 | -€2,475 | -35.1% |
| Suppliers | 440/4 | €7,042 | €4,567 | -€2,475 | -35.1% |
| Taxes, remuneration and social security | 45 | €19,969 | €14,807 | -€5,162 | -25.8% |
| Taxes | 450/3 | €13,954 | €11,193 | -€2,762 | -19.8% |
| Remuneration and social security | 454/9 | €6,015 | €3,614 | -€2,400 | -39.9% |
| Other amounts payable | 47/48 | €2,803 | €8,625 | +€5,823 | +207.7% |
| Accrued charges and deferred income | 492/3 | - | €3,484 | +€3,484 | |
| Remuneration, social security and pensions | 62 | €31,581 | €27,178 | -€4,403 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,532 | €11,222 | +€1,690 | +17.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €76,505 | €88,115 | +€11,610 | +15.2% |
| Operating profit (loss) | 9901 | €35,005 | €49,315 | +€14,310 | +40.9% |
| Financial income | 75/76B | €67 | €31 | -€36 | -54.2% |
| Recurring financial income | 75 | €67 | €31 | -€36 | -54.2% |
| Financial charges | 65/66B | €143 | €204 | +€61 | +42.4% |
| Recurring financial charges | 65 | €143 | €204 | +€61 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €34,929 | €49,142 | +€14,213 | +40.7% |
| Income taxes | 67/77 | €9,050 | €11,569 | +€2,519 | +27.8% |
| Profit (loss) for the period | 9904 | €25,879 | €37,573 | +€11,694 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,879 | €37,573 | +€11,694 | +45.2% |
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 3 October 2026 via checked.be.