OMAPHONE: 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.
OMAPHONE
Largest movements
- Stocks and contracts -€20,712
down €20,712 (-36.1%), from €57,342 to €36,630
- Receivables within one year -€10,489
down €10,489 (-92.4%), from €11,346 to €857
of which Other amounts receivable: -€10,489
- Tangible fixed assets -€8,333
down €8,333 (-33.3%), from €25,000 to €16,667
- Cash +€5,839
up €5,839 (+634.4%), from €920 to €6,760
mainly Stocks and contracts (+€20,712) and Receivables within one year (+€10,489)
- Trade debts -€28,055
down €28,055 (-85.7%), from €32,723 to €4,668
- Other debts -€10,907
down €10,907 (-91.8%), from €11,884 to €977
- Profit (loss) carried forward +€4,215
up €4,215 (+27.6%), from €15,247 to €19,462
- Tax, wage and social debts +€1,052
up €1,052 (+5.0%), from €20,873 to €21,925
of which Taxes: +€2,278
- Gross operating margin +€33,962
up €33,962 (+80.3%), from €42,320 to €76,282
- Depreciation +€8,333
new in 2025: €8,333
- Staff costs +€3,247
up €3,247 (+5.6%), from €57,691 to €60,939
- Taxes +€2,500
new in 2025: €2,500
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 | €101,187 | €67,492 | -€33,695 | -33.3% |
| Fixed assets | 21/28 | €29,200 | €20,867 | -€8,333 | -28.5% |
| Tangible fixed assets | 22/27 | €25,000 | €16,667 | -€8,333 | -33.3% |
| Furniture and vehicles | 24 | €25,000 | €16,667 | -€8,333 | -33.3% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €71,987 | €46,626 | -€25,361 | -35.2% |
| Stocks and contracts in progress | 3 | €57,342 | €36,630 | -€20,712 | -36.1% |
| Stocks | 30/36 | €57,342 | €36,630 | -€20,712 | -36.1% |
| Amounts receivable within one year | 40/41 | €11,346 | €857 | -€10,489 | -92.4% |
| Trade receivables | 40 | €200 | €200 | = | 0.0% |
| Other amounts receivable | 41 | €11,146 | €657 | -€10,489 | -94.1% |
| Cash at bank and in hand | 54/58 | €920 | €6,760 | +€5,839 | +634.4% |
| Deferred charges and accrued income | 490/1 | €2,378 | €2,378 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,187 | €67,492 | -€33,695 | -33.3% |
| Equity | 10/15 | €35,707 | €39,922 | +€4,215 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €15,247 | €19,462 | +€4,215 | +27.6% |
| Amounts payable | 17/49 | €65,480 | €27,570 | -€37,910 | -57.9% |
| Amounts payable within one year | 42/48 | €65,480 | €27,570 | -€37,910 | -57.9% |
| Trade debts | 44 | €32,723 | €4,668 | -€28,055 | -85.7% |
| Suppliers | 440/4 | €32,723 | €4,668 | -€28,055 | -85.7% |
| Taxes, remuneration and social security | 45 | €20,873 | €21,925 | +€1,052 | +5.0% |
| Taxes | 450/3 | €4,409 | €6,686 | +€2,278 | +51.7% |
| Remuneration and social security | 454/9 | €16,464 | €15,239 | -€1,226 | -7.4% |
| Other amounts payable | 47/48 | €11,884 | €977 | -€10,907 | -91.8% |
| Remuneration, social security and pensions | 62 | €57,691 | €60,939 | +€3,247 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,333 | +€8,333 | |
| Other operating charges | 640/8 | €387 | €75 | -€312 | -80.6% |
| Gross operating margin | 9900 | €42,320 | €76,282 | +€33,962 | +80.3% |
| Operating profit (loss) | 9901 | -€15,759 | €6,935 | +€22,694 | |
| Financial charges | 65/66B | €111 | €220 | +€108 | +97.6% |
| Recurring financial charges | 65 | €111 | €220 | +€108 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,870 | €6,715 | +€22,585 | |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | -€15,870 | €4,215 | +€20,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,870 | €4,215 | +€20,085 |
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 8 October 2026 via checked.be.