OMBIUS: 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.
OMBIUS
Largest movements
- Cash +€24,778
up €24,778 (+9.0%), from €276,334 to €301,112
mainly Net result for the year (+€24,255) and Receivables within one year (+€7,484)
- Receivables within one year -€7,484
down €7,484 (-36.2%), from €20,679 to €13,195
of which Trade receivables: -€9,637
- Reserves +€58,039
up €58,039 (+43.4%), from €133,859 to €191,898
of which Distributable reserves: +€58,039
- Profit (loss) carried forward -€33,784
no longer reported in 2026 (was €33,784)
- Trade debts -€12,804
down €12,804 (-81.9%), from €15,631 to €2,827
- Other debts +€6,273
up €6,273 (+8.8%), from €71,548 to €77,821
- Gross operating margin +€3,073
up €3,073 (+9.0%), from €34,213 to €37,286
- Taxes -€1,237
down €1,237 (-9.0%), from €13,784 to €12,547
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,357 | €324,651 | +€17,294 | +5.6% |
| Fixed assets | 21/28 | €0 | €0 | -€0 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | -€0 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100.0% |
| Current assets | 29/58 | €307,357 | €324,651 | +€17,294 | +5.6% |
| Amounts receivable within one year | 40/41 | €20,679 | €13,195 | -€7,484 | -36.2% |
| Trade receivables | 40 | €20,679 | €11,042 | -€9,637 | -46.6% |
| Other amounts receivable | 41 | - | €2,153 | +€2,153 | |
| Current investments | 50/53 | €10,344 | €10,344 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €276,334 | €301,112 | +€24,778 | +9.0% |
| Total equity and liabilities | 10/49 | €307,357 | €324,651 | +€17,294 | +5.6% |
| Equity | 10/15 | €186,243 | €210,498 | +€24,255 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,859 | €191,898 | +€58,039 | +43.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €131,999 | €190,038 | +€58,039 | +44.0% |
| Profit (loss) carried forward | 14 | €33,784 | - | -€33,784 | |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €101,114 | €94,153 | -€6,961 | -6.9% |
| Amounts payable within one year | 42/48 | €101,114 | €94,153 | -€6,961 | -6.9% |
| Trade debts | 44 | €15,631 | €2,827 | -€12,804 | -81.9% |
| Suppliers | 440/4 | €15,631 | €2,827 | -€12,804 | -81.9% |
| Taxes, remuneration and social security | 45 | €13,935 | €13,505 | -€430 | -3.1% |
| Taxes | 450/3 | €13,935 | €13,505 | -€430 | -3.1% |
| Other amounts payable | 47/48 | €71,548 | €77,821 | +€6,273 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €0 | +€0 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €34,213 | €37,286 | +€3,073 | +9.0% |
| Operating profit (loss) | 9901 | €33,825 | €36,886 | +€3,061 | +9.0% |
| Financial income | 75/76B | €1 | €3 | +€2 | +167.0% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +167.0% |
| Financial charges | 65/66B | €77 | €87 | +€11 | +14.1% |
| Recurring financial charges | 65 | €77 | €87 | +€11 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €33,750 | €36,802 | +€3,052 | +9.0% |
| Income taxes | 67/77 | €13,784 | €12,547 | -€1,237 | -9.0% |
| Profit (loss) for the period | 9904 | €19,966 | €24,255 | +€4,289 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,966 | €24,255 | +€4,289 | +21.5% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.