OMB Construct: 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.
OMB Construct
Largest movements
- Tangible fixed assets -€5,510
down €5,510 (-23.2%), from €23,764 to €18,254
of which Furniture and vehicles: -€5,015
- Cash -€3,532
down €3,532 (-24.6%), from €14,378 to €10,845
mainly Debts after one year (-€4,557) and Net result for the year (-€3,600)
- Receivables within one year +€1,565
up €1,565 (+7.8%), from €19,943 to €21,508
of which Other amounts receivable: +€2,336
- Debts after one year -€4,557
down €4,557 (-30.1%), from €15,159 to €10,602
- Profit (loss) carried forward -€3,600
down €3,600 (-267.5%), from -€1,346 to -€4,946
- Other debts +€2,115
up €2,115 (+16.3%), from €12,982 to €15,097
- Trade debts -€1,136
down €1,136 (-44.8%), from €2,534 to €1,398
- Gross operating margin -€8,562
down €8,562 (-68.1%), from €12,578 to €4,017
- Taxes -€2,146
no longer reported in 2025 (was €2,146)
- Depreciation -€500
down €500 (-8.3%), from €6,010 to €5,510
- Financial charges -€128
down €128 (-11.4%), from €1,129 to €1,001
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 | €58,085 | €50,608 | -€7,477 | -12.9% |
| Fixed assets | 21/28 | €23,764 | €18,254 | -€5,510 | -23.2% |
| Tangible fixed assets | 22/27 | €23,764 | €18,254 | -€5,510 | -23.2% |
| Land and buildings | 22 | €2,500 | €2,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,347 | €853 | -€495 | -36.7% |
| Furniture and vehicles | 24 | €19,916 | €14,901 | -€5,015 | -25.2% |
| Current assets | 29/58 | €34,321 | €32,354 | -€1,968 | -5.7% |
| Amounts receivable within one year | 40/41 | €19,943 | €21,508 | +€1,565 | +7.8% |
| Trade receivables | 40 | €3,411 | €2,640 | -€771 | -22.6% |
| Other amounts receivable | 41 | €16,532 | €18,868 | +€2,336 | +14.1% |
| Cash at bank and in hand | 54/58 | €14,378 | €10,845 | -€3,532 | -24.6% |
| Total equity and liabilities | 10/49 | €58,085 | €50,608 | -€7,477 | -12.9% |
| Equity | 10/15 | €18,654 | €15,054 | -€3,600 | -19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,346 | -€4,946 | -€3,600 | -267.5% |
| Amounts payable | 17/49 | €39,431 | €35,554 | -€3,877 | -9.8% |
| Amounts payable after more than one year | 17 | €15,159 | €10,602 | -€4,557 | -30.1% |
| Financial debts | 170/4 | €15,159 | €10,602 | -€4,557 | -30.1% |
| Amounts payable within one year | 42/48 | €24,272 | €24,951 | +€679 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €4,357 | €4,557 | +€200 | +4.6% |
| Trade debts | 44 | €2,534 | €1,398 | -€1,136 | -44.8% |
| Suppliers | 440/4 | €2,534 | €1,398 | -€1,136 | -44.8% |
| Taxes, remuneration and social security | 45 | €4,400 | €3,900 | -€500 | -11.4% |
| Taxes | 450/3 | €3,900 | €3,900 | = | 0.0% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €12,982 | €15,097 | +€2,115 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,010 | €5,510 | -€500 | -8.3% |
| Other operating charges | 640/8 | €1,134 | €1,106 | -€28 | -2.5% |
| Gross operating margin | 9900 | €12,578 | €4,017 | -€8,562 | -68.1% |
| Operating profit (loss) | 9901 | €5,435 | -€2,599 | -€8,034 | |
| Financial charges | 65/66B | €1,129 | €1,001 | -€128 | -11.4% |
| Recurring financial charges | 65 | €1,129 | €1,001 | -€128 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €4,305 | -€3,600 | -€7,905 | |
| Income taxes | 67/77 | €2,146 | - | -€2,146 | |
| Profit (loss) for the period | 9904 | €2,160 | -€3,600 | -€5,760 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,160 | -€3,600 | -€5,760 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.