OMBREGT CONSULTANCY: 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.
OMBREGT CONSULTANCY
Largest movements
- Cash -€79,487
down €79,487 (-52.3%), from €152,116 to €72,630
mainly Contributions, distributions and other (-€238,270) and Other debts (-€22,086)
- Receivables within one year -€34,680
down €34,680 (-91.8%), from €37,784 to €3,103
of which Trade receivables: -€34,262
- Receivables after one year +€20,000
up €20,000 (+8.0%), from €250,000 to €270,000
- Reserves -€60,673
down €60,673 (-40.5%), from €149,939 to €89,265
- Other debts -€22,086
down €22,086 (-9.7%), from €227,657 to €205,571
- Tax, wage and social debts -€18,111
down €18,111 (-29.0%), from €62,560 to €44,448
of which Taxes: -€25,346
- Gross operating margin -€10,233
down €10,233 (-4.2%), from €245,319 to €235,086
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.
Derived cash bridge
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 | €458,795 | €358,945 | -€99,850 | -21.8% |
| Fixed assets | 21/28 | €15,830 | €13,212 | -€2,618 | -16.5% |
| Tangible fixed assets | 22/27 | €15,830 | €13,212 | -€2,618 | -16.5% |
| Plant, machinery and equipment | 23 | €285 | €139 | -€146 | -51.3% |
| Furniture and vehicles | 24 | €429 | €1,706 | +€1,277 | +298% |
| Other tangible fixed assets | 26 | €15,115 | €11,366 | -€3,749 | -24.8% |
| Current assets | 29/58 | €442,965 | €345,733 | -€97,232 | -22.0% |
| Amounts receivable after more than one year | 29 | €250,000 | €270,000 | +€20,000 | +8.0% |
| Other amounts receivable | 291 | €250,000 | €270,000 | +€20,000 | +8.0% |
| Amounts receivable within one year | 40/41 | €37,784 | €3,103 | -€34,680 | -91.8% |
| Trade receivables | 40 | €37,365 | €3,103 | -€34,262 | -91.7% |
| Other amounts receivable | 41 | €419 | - | -€419 | |
| Cash at bank and in hand | 54/58 | €152,116 | €72,630 | -€79,487 | -52.3% |
| Deferred charges and accrued income | 490/1 | €3,065 | - | -€3,065 | |
| Total equity and liabilities | 10/49 | €458,795 | €358,945 | -€99,850 | -21.8% |
| Equity | 10/15 | €168,539 | €107,865 | -€60,673 | -36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,939 | €89,265 | -€60,673 | -40.5% |
| Distributable reserves | 133 | €149,939 | €89,265 | -€60,673 | -40.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €290,256 | €251,080 | -€39,177 | -13.5% |
| Amounts payable within one year | 42/48 | €290,256 | €251,080 | -€39,177 | -13.5% |
| Trade debts | 44 | €40 | €1,060 | +€1,020 | +2,551% |
| Suppliers | 440/4 | €40 | €1,060 | +€1,020 | +2,551% |
| Taxes, remuneration and social security | 45 | €62,560 | €44,448 | -€18,111 | -29.0% |
| Taxes | 450/3 | €62,560 | €37,214 | -€25,346 | -40.5% |
| Remuneration and social security | 454/9 | - | €7,234 | +€7,234 | |
| Other amounts payable | 47/48 | €227,657 | €205,571 | -€22,086 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,644 | €4,499 | -€145 | -3.1% |
| Other operating charges | 640/8 | €617 | €599 | -€18 | -2.9% |
| Gross operating margin | 9900 | €245,319 | €235,086 | -€10,233 | -4.2% |
| Operating profit (loss) | 9901 | €240,059 | €229,989 | -€10,070 | -4.2% |
| Financial income | 75/76B | €5,189 | €5,036 | -€153 | -2.9% |
| Recurring financial income | 75 | €5,189 | €5,036 | -€153 | -2.9% |
| Financial charges | 65/66B | €202 | €213 | +€10 | +5.0% |
| Recurring financial charges | 65 | €202 | €213 | +€10 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €245,045 | €234,812 | -€10,233 | -4.2% |
| Income taxes | 67/77 | €57,943 | €57,216 | -€727 | -1.3% |
| Profit (loss) for the period | 9904 | €187,102 | €177,597 | -€9,506 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €187,102 | €177,597 | -€9,506 | -5.1% |
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 24 October 2026 via checked.be.