OMBRELLO: 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.
OMBRELLO
Largest movements
- Cash +€19,484
up €19,484 (+1504.1%), from €1,295 to €20,780
mainly Tax, wage and social debts (+€11,798) and Net result for the year (+€11,544)
- Receivables within one year +€16,644
up €16,644 (+184.3%), from €9,031 to €25,675
- Tangible fixed assets -€5,736
down €5,736 (-28.4%), from €20,205 to €14,469
- Tax, wage and social debts +€11,798
up €11,798 (+383.6%), from €3,076 to €14,874
- Profit (loss) carried forward +€11,544
up €11,544, from -€2,148 to €9,397
- Trade debts +€7,516
up €7,516 (+986.0%), from €762 to €8,279
- Debts after one year -€5,276
down €5,276 (-74.4%), from €7,091 to €1,815
- Other debts +€4,702
up €4,702 (+36.2%), from €12,975 to €17,677
- Gross operating margin +€18,713
up €18,713 (+195.9%), from €9,552 to €28,265
- Taxes +€5,102
up €5,102 (+264.9%), from €1,926 to €7,027
- Financial income -€710
down €710 (-98.2%), from €723 to €13
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 | €31,110 | €61,601 | +€30,490 | +98.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €20,205 | €14,469 | -€5,736 | -28.4% |
| Tangible fixed assets | 22/27 | €20,205 | €14,469 | -€5,736 | -28.4% |
| Furniture and vehicles | 24 | €20,205 | €14,469 | -€5,736 | -28.4% |
| Current assets | 29/58 | €10,905 | €47,132 | +€36,226 | +332.2% |
| Amounts receivable within one year | 40/41 | €9,031 | €25,675 | +€16,644 | +184.3% |
| Trade receivables | 40 | €9,031 | €25,675 | +€16,644 | +184.3% |
| Cash at bank and in hand | 54/58 | €1,295 | €20,780 | +€19,484 | +1504.1% |
| Deferred charges and accrued income | 490/1 | €579 | €677 | +€98 | +16.9% |
| Total equity and liabilities | 10/49 | €31,110 | €61,601 | +€30,490 | +98.0% |
| Equity | 10/15 | €1,852 | €13,397 | +€11,544 | +623.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,148 | €9,397 | +€11,544 | |
| Amounts payable | 17/49 | €29,258 | €48,204 | +€18,946 | +64.8% |
| Amounts payable after more than one year | 17 | €7,091 | €1,815 | -€5,276 | -74.4% |
| Financial debts | 170/4 | €7,091 | €1,815 | -€5,276 | -74.4% |
| Amounts payable within one year | 42/48 | €21,846 | €46,106 | +€24,260 | +111.1% |
| Current portion of amounts payable after more than one year | 42 | €5,032 | €5,276 | +€244 | +4.8% |
| Trade debts | 44 | €762 | €8,279 | +€7,516 | +986.0% |
| Suppliers | 440/4 | €762 | €8,279 | +€7,516 | +986.0% |
| Taxes, remuneration and social security | 45 | €3,076 | €14,874 | +€11,798 | +383.6% |
| Taxes | 450/3 | €3,076 | €14,874 | +€11,798 | +383.6% |
| Other amounts payable | 47/48 | €12,975 | €17,677 | +€4,702 | +36.2% |
| Accrued charges and deferred income | 492/3 | €321 | €283 | -€38 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €6,453 | -€118 | -1.8% |
| Other operating charges | 640/8 | €2,046 | €2,328 | +€282 | +13.8% |
| Gross operating margin | 9900 | €9,552 | €28,265 | +€18,713 | +195.9% |
| Operating profit (loss) | 9901 | €935 | €19,484 | +€18,549 | +1983.2% |
| Financial income | 75/76B | €723 | €13 | -€710 | -98.2% |
| Recurring financial income | 75 | €723 | €13 | -€710 | -98.2% |
| Financial charges | 65/66B | €1,164 | €926 | -€238 | -20.5% |
| Recurring financial charges | 65 | €1,164 | €926 | -€238 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €494 | €18,572 | +€18,077 | +3658.1% |
| Income taxes | 67/77 | €1,926 | €7,027 | +€5,102 | +264.9% |
| Profit (loss) for the period | 9904 | -€1,431 | €11,544 | +€12,976 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,431 | €11,544 | +€12,976 |
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 9 October 2026 via checked.be.