OMBRE: 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.
OMBRE
Largest movements
- Cash +€7,143
up €7,143 (+82.4%), from €8,669 to €15,812
mainly Net result for the year (+€21,503) and Contributions, distributions and other (+€12,400)
- Tangible fixed assets +€934
new in 2024: €934
- Receivables within one year +€715
up €715 (+3.3%), from €21,706 to €22,422
- Profit (loss) carried forward +€21,503
up €21,503 (+62.4%), from -€34,454 to -€12,952
- Trade debts -€14,515
down €14,515 (-71.3%), from €20,346 to €5,831
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€5,299
down €5,299 (-48.6%), from €10,900 to €5,601
- Tax, wage and social debts -€3,533
down €3,533 (-12.5%), from €28,205 to €24,672
of which Taxes: -€2,033
- Gross operating margin +€6,228
up €6,228 (+22.5%), from €27,639 to €33,867
- Financial charges -€1,718
down €1,718 (-42.4%), from €4,052 to €2,334
- Other operating charges +€1,349
up €1,349 (+158.1%), from €853 to €2,202
- Taxes +€1,054
up €1,054 (+16.1%), from €6,562 to €7,616
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.
Cash bridge derived
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 | €32,697 | €41,753 | +€9,055 | +27.7% |
| Fixed assets | 21/28 | €2,250 | €3,184 | +€934 | +41.5% |
| Tangible fixed assets | 22/27 | - | €934 | +€934 | |
| Furniture and vehicles | 24 | - | €934 | +€934 | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €30,447 | €38,568 | +€8,121 | +26.7% |
| Amounts receivable within one year | 40/41 | €21,706 | €22,422 | +€715 | +3.3% |
| Trade receivables | 40 | €21,706 | €22,422 | +€715 | +3.3% |
| Cash at bank and in hand | 54/58 | €8,669 | €15,812 | +€7,143 | +82.4% |
| Deferred charges and accrued income | 490/1 | €72 | €335 | +€263 | +364.9% |
| Total equity and liabilities | 10/49 | €32,697 | €41,753 | +€9,055 | +27.7% |
| Equity | 10/15 | -€28,254 | €5,648 | +€33,903 | |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Profit (loss) carried forward | 14 | -€34,454 | -€12,952 | +€21,503 | +62.4% |
| Amounts payable | 17/49 | €60,952 | €36,104 | -€24,847 | -40.8% |
| Amounts payable within one year | 42/48 | €59,452 | €36,104 | -€23,347 | -39.3% |
| Trade debts | 44 | €20,346 | €5,831 | -€14,515 | -71.3% |
| Suppliers | 440/4 | €20,346 | €5,831 | -€14,515 | -71.3% |
| Taxes, remuneration and social security | 45 | €28,205 | €24,672 | -€3,533 | -12.5% |
| Taxes | 450/3 | €26,705 | €24,672 | -€2,033 | -7.6% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €10,900 | €5,601 | -€5,299 | -48.6% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €213 | +€213 | |
| Other operating charges | 640/8 | €853 | €2,202 | +€1,349 | +158.1% |
| Gross operating margin | 9900 | €27,639 | €33,867 | +€6,228 | +22.5% |
| Operating profit (loss) | 9901 | €26,786 | €31,452 | +€4,666 | +17.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +110.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +110.0% |
| Financial charges | 65/66B | €4,052 | €2,334 | -€1,718 | -42.4% |
| Recurring financial charges | 65 | €4,052 | €2,334 | -€1,718 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €22,734 | €29,118 | +€6,385 | +28.1% |
| Income taxes | 67/77 | €6,562 | €7,616 | +€1,054 | +16.1% |
| Profit (loss) for the period | 9904 | €16,172 | €21,503 | +€5,331 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,172 | €21,503 | +€5,331 | +33.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.