OMB: 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.
OMB
Largest movements
- Receivables within one year -€6,809
down €6,809 (-56.5%), from €12,057 to €5,248
of which Trade receivables: -€6,809
- Cash -€3,019
down €3,019 (-83.5%), from €3,614 to €595
mainly Other debts (-€6,237) and Trade debts (-€4,455)
- Tangible fixed assets -€618
down €618 (-11.2%), from €5,538 to €4,920
- Formation expenses -€490
down €490 (-33.3%), from €1,474 to €984
- Other debts -€6,237
down €6,237 (-85.6%), from €7,286 to €1,049
- Trade debts -€4,455
down €4,455 (-44.4%), from €10,044 to €5,588
- Tax, wage and social debts -€1,341
down €1,341 (-32.1%), from €4,172 to €2,831
- Profit (loss) carried forward +€1,101
up €1,101 (+15.3%), from €7,183 to €8,284
- Other operating charges +€5,787
up €5,787 (+1505.4%), from €384 to €6,172
- Gross operating margin +€5,318
up €5,318 (+121.1%), from €4,393 to €9,711
- Financial charges +€268
up €268 (+52.4%), from €511 to €779
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 | €31,684 | €20,753 | -€10,932 | -34.5% |
| Formation expenses | 20 | €1,474 | €984 | -€490 | -33.3% |
| Fixed assets | 21/28 | €14,538 | €13,920 | -€618 | -4.3% |
| Tangible fixed assets | 22/27 | €5,538 | €4,920 | -€618 | -11.2% |
| Furniture and vehicles | 24 | €5,538 | €4,920 | -€618 | -11.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €15,672 | €5,848 | -€9,824 | -62.7% |
| Amounts receivable within one year | 40/41 | €12,057 | €5,248 | -€6,809 | -56.5% |
| Trade receivables | 40 | €11,994 | €5,185 | -€6,809 | -56.8% |
| Other amounts receivable | 41 | €63 | €63 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,614 | €595 | -€3,019 | -83.5% |
| Deferred charges and accrued income | 490/1 | - | €5 | +€5 | |
| Total equity and liabilities | 10/49 | €31,684 | €20,753 | -€10,932 | -34.5% |
| Equity | 10/15 | €10,183 | €11,284 | +€1,101 | +10.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,183 | €8,284 | +€1,101 | +15.3% |
| Amounts payable | 17/49 | €21,502 | €9,468 | -€12,033 | -56.0% |
| Amounts payable within one year | 42/48 | €21,502 | €9,468 | -€12,033 | -56.0% |
| Trade debts | 44 | €10,044 | €5,588 | -€4,455 | -44.4% |
| Suppliers | 440/4 | €10,044 | €5,588 | -€4,455 | -44.4% |
| Taxes, remuneration and social security | 45 | €4,172 | €2,831 | -€1,341 | -32.1% |
| Taxes | 450/3 | €4,172 | €2,831 | -€1,341 | -32.1% |
| Other amounts payable | 47/48 | €7,286 | €1,049 | -€6,237 | -85.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,108 | €1,108 | +€1 | 0.0% |
| Other operating charges | 640/8 | €384 | €6,172 | +€5,787 | +1505.4% |
| Gross operating margin | 9900 | €4,393 | €9,711 | +€5,318 | +121.1% |
| Operating profit (loss) | 9901 | €2,900 | €2,431 | -€470 | -16.2% |
| Financial income | 75/76B | €4 | €1 | -€3 | -72.7% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -72.7% |
| Financial charges | 65/66B | €511 | €779 | +€268 | +52.4% |
| Recurring financial charges | 65 | €511 | €779 | +€268 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €2,393 | €1,653 | -€740 | -30.9% |
| Income taxes | 67/77 | €572 | €551 | -€21 | -3.6% |
| Profit (loss) for the period | 9904 | €1,821 | €1,101 | -€720 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,821 | €1,101 | -€720 | -39.5% |
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 5 October 2026 via checked.be.