OMAYA: 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.
OMAYA
Largest movements
- Tangible fixed assets +€11,680
new in 2023: €11,680
- Receivables within one year -€5,326
down €5,326 (-68.9%), from €7,725 to €2,399
of which Trade receivables: -€7,240
- Stocks and contracts -€1,650
no longer reported in 2023 (was €1,650)
- Cash -€299
no longer reported in 2023 (was €299)
mainly Debts after one year (-€27,000) and Trade debts (-€13,240)
- Other debts +€50,644
up €50,644 (+732.0%), from €6,919 to €57,563
- Debts after one year -€27,000
no longer reported in 2023 (was €27,000)
- Trade debts -€13,240
no longer reported in 2023 (was €13,240)
- Profit (loss) carried forward -€6,222
down €6,222 (-11.0%), from -€56,695 to -€62,916
- Short-term financial debts +€223
new in 2023: €223
- Gross operating margin -€3,301
down €3,301 (-140.0%), from -€2,358 to -€5,659
- Other operating charges -€792
no longer reported in 2023 (was €792)
- Depreciation +€500
new in 2023: €500
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,644 | €15,050 | +€4,405 | +41.4% |
| Fixed assets | 21/28 | €970 | €12,650 | +€11,680 | +1204.1% |
| Tangible fixed assets | 22/27 | - | €11,680 | +€11,680 | |
| Other tangible fixed assets | 26 | - | €11,680 | +€11,680 | |
| Financial fixed assets | 28 | €970 | €970 | = | 0.0% |
| Current assets | 29/58 | €9,674 | €2,399 | -€7,275 | -75.2% |
| Stocks and contracts in progress | 3 | €1,650 | - | -€1,650 | |
| Stocks | 30/36 | €1,650 | - | -€1,650 | |
| Amounts receivable within one year | 40/41 | €7,725 | €2,399 | -€5,326 | -68.9% |
| Trade receivables | 40 | €7,240 | - | -€7,240 | |
| Other amounts receivable | 41 | €485 | €2,399 | +€1,914 | +394.2% |
| Cash at bank and in hand | 54/58 | €299 | - | -€299 | |
| Total equity and liabilities | 10/49 | €10,644 | €15,050 | +€4,405 | +41.4% |
| Equity | 10/15 | -€36,695 | -€42,916 | -€6,222 | -17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,695 | -€62,916 | -€6,222 | -11.0% |
| Amounts payable | 17/49 | €47,339 | €57,966 | +€10,627 | +22.4% |
| Amounts payable after more than one year | 17 | €27,000 | - | -€27,000 | |
| Other amounts payable | 178/9 | €27,000 | - | -€27,000 | |
| Amounts payable within one year | 42/48 | €20,339 | €57,966 | +€37,627 | +185.0% |
| Financial debts | 43 | - | €223 | +€223 | |
| Credit institutions | 430/8 | - | €223 | +€223 | |
| Trade debts | 44 | €13,240 | - | -€13,240 | |
| Suppliers | 440/4 | €13,240 | - | -€13,240 | |
| Taxes, remuneration and social security | 45 | €180 | €180 | = | 0.0% |
| Taxes | 450/3 | €180 | €180 | = | 0.0% |
| Other amounts payable | 47/48 | €6,919 | €57,563 | +€50,644 | +732.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €792 | - | -€792 | |
| Gross operating margin | 9900 | -€2,358 | -€5,659 | -€3,301 | -140.0% |
| Operating profit (loss) | 9901 | -€3,150 | -€6,159 | -€3,009 | -95.5% |
| Financial charges | 65/66B | €116 | €62 | -€54 | -46.3% |
| Recurring financial charges | 65 | €116 | €62 | -€54 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,267 | -€6,222 | -€2,955 | -90.5% |
| Income taxes | 67/77 | €43 | - | -€43 | |
| Profit (loss) for the period | 9904 | -€3,310 | -€6,222 | -€2,912 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,310 | -€6,222 | -€2,912 | -88.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.