OMAR AMIR: 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.
OMAR AMIR
Largest movements
- Cash +€64,495
up €64,495 (+217%), from €29,666 to €94,161
mainly Trade debts (+€55,168) and Tax, wage and social debts (+€19,670)
- Stocks and contracts +€5,566
up €5,566 (+12.3%), from €45,254 to €50,820
- Receivables within one year +€5,382
new in 2024: €5,382
- Tangible fixed assets -€3,500
no longer reported in 2024 (was €3,500)
- Trade debts +€55,168
up €55,168 (+235%), from €23,500 to €78,668
- Tax, wage and social debts +€19,670
up €19,670 (+558%), from €3,523 to €23,193
of which Remuneration and social security: +€21,195
- Other debts -€14,259
no longer reported in 2024 (was €14,259)
- Profit (loss) carried forward +€11,364
up €11,364 (+68.1%), from €16,678 to €28,042
- Staff costs -€98,243
down €98,243 (-29.6%), from €331,976 to €233,733
- Gross operating margin -€94,420
down €94,420 (-27.5%), from €343,433 to €249,013
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.
Derived cash bridge
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 | €78,420 | €150,363 | +€71,943 | +91.7% |
| Fixed assets | 21/28 | €3,500 | - | -€3,500 | |
| Tangible fixed assets | 22/27 | €3,500 | - | -€3,500 | |
| Plant, machinery and equipment | 23 | €3,500 | - | -€3,500 | |
| Current assets | 29/58 | €74,920 | €150,363 | +€75,443 | +101% |
| Stocks and contracts in progress | 3 | €45,254 | €50,820 | +€5,566 | +12.3% |
| Stocks | 30/36 | €45,254 | €50,820 | +€5,566 | +12.3% |
| Amounts receivable within one year | 40/41 | - | €5,382 | +€5,382 | |
| Other amounts receivable | 41 | - | €5,382 | +€5,382 | |
| Cash at bank and in hand | 54/58 | €29,666 | €94,161 | +€64,495 | +217% |
| Total equity and liabilities | 10/49 | €78,420 | €150,363 | +€71,943 | +91.7% |
| Equity | 10/15 | €37,138 | €48,502 | +€11,364 | +30.6% |
| 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 | €16,678 | €28,042 | +€11,364 | +68.1% |
| Amounts payable | 17/49 | €41,282 | €101,861 | +€60,579 | +147% |
| Amounts payable within one year | 42/48 | €41,282 | €101,861 | +€60,579 | +147% |
| Trade debts | 44 | €23,500 | €78,668 | +€55,168 | +235% |
| Suppliers | 440/4 | €23,500 | €78,668 | +€55,168 | +235% |
| Taxes, remuneration and social security | 45 | €3,523 | €23,193 | +€19,670 | +558% |
| Taxes | 450/3 | €1,525 | - | -€1,525 | |
| Remuneration and social security | 454/9 | €1,998 | €23,193 | +€21,195 | +1,061% |
| Other amounts payable | 47/48 | €14,259 | - | -€14,259 | |
| Remuneration, social security and pensions | 62 | €331,976 | €233,733 | -€98,243 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,500 | = | 0.0% |
| Other operating charges | 640/8 | €2,002 | €416 | -€1,586 | -79.2% |
| Gross operating margin | 9900 | €343,433 | €249,013 | -€94,420 | -27.5% |
| Operating profit (loss) | 9901 | €5,955 | €11,364 | +€5,409 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | €5,955 | €11,364 | +€5,409 | +90.8% |
| Profit (loss) for the period | 9904 | €5,955 | €11,364 | +€5,409 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,955 | €11,364 | +€5,409 | +90.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.