OMBU: 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.
OMBU
Largest movements
- Cash +€199,316
up €199,316 (+340%), from €58,634 to €257,950
mainly Other debts (+€420,000) and Receivables after one year (+€186,104)
- Receivables after one year -€186,104
down €186,104 (-10.2%), from €1.8m to €1.6m
- Current investments -€47,969
down €47,969 (-7.5%), from €635,881 to €587,913
- Reserves -€621,270
down €621,270 (-24.5%), from €2.5m to €1.9m
of which Distributable reserves: -€621,270
- Other debts +€420,000
up €420,000 (+12,773%), from €3,288 to €423,288
- Tax, wage and social debts +€170,303
up €170,303 (+1,159%), from €14,691 to €184,993
of which Taxes: +€170,190
- Gross operating margin +€26,345
up €26,345 (+42.0%), from -€62,659 to -€36,315
- Financial charges +€14,460
up €14,460 (+78.6%), from -€18,403 to -€3,943
- Depreciation +€6,454
up €6,454 (+26.9%), from €23,980 to €30,435
- Financial income -€5,423
down €5,423 (-6.4%), from €84,092 to €78,669
- Other operating charges -€2,050
down €2,050 (-31.2%), from €6,573 to €4,523
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.
Derived cash bridge
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 | €2,863,728 | €2,809,609 | -€54,119 | -1.9% |
| Fixed assets | 21/28 | €341,645 | €318,903 | -€22,743 | -6.7% |
| Tangible fixed assets | 22/27 | €281,645 | €258,903 | -€22,743 | -8.1% |
| Land and buildings | 22 | €276,241 | €255,189 | -€21,052 | -7.6% |
| Furniture and vehicles | 24 | €5,404 | €3,713 | -€1,691 | -31.3% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €2,522,082 | €2,490,706 | -€31,376 | -1.2% |
| Amounts receivable after more than one year | 29 | €1,821,888 | €1,635,784 | -€186,104 | -10.2% |
| Other amounts receivable | 291 | €1,821,888 | €1,635,784 | -€186,104 | -10.2% |
| Amounts receivable within one year | 40/41 | €5,610 | €8,805 | +€3,195 | +57.0% |
| Trade receivables | 40 | €0 | €7,125 | +€7,125 | |
| Other amounts receivable | 41 | €5,610 | €1,680 | -€3,930 | -70.0% |
| Current investments | 50/53 | €635,881 | €587,913 | -€47,969 | -7.5% |
| Cash at bank and in hand | 54/58 | €58,634 | €257,950 | +€199,316 | +340% |
| Deferred charges and accrued income | 490/1 | €69 | €255 | +€185 | +268% |
| Total equity and liabilities | 10/49 | €2,863,728 | €2,809,609 | -€54,119 | -1.9% |
| Equity | 10/15 | €2,636,642 | €2,015,372 | -€621,270 | -23.6% |
| Contributions | 10/11 | €106,000 | €106,000 | = | 0.0% |
| Capital | 10 | €106,000 | €106,000 | = | 0.0% |
| Issued capital | 100 | €106,000 | €106,000 | = | 0.0% |
| Reserves | 13 | €2,530,642 | €1,909,372 | -€621,270 | -24.5% |
| Non-distributable reserves | 130/1 | €10,600 | €10,600 | = | 0.0% |
| Legal reserve | 130 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €2,520,042 | €1,898,772 | -€621,270 | -24.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €227,086 | €794,237 | +€567,151 | +250% |
| Amounts payable after more than one year | 17 | €180,059 | €158,435 | -€21,623 | -12.0% |
| Financial debts | 170/4 | €180,059 | €158,435 | -€21,623 | -12.0% |
| Amounts payable within one year | 42/48 | €47,027 | €635,802 | +€588,774 | +1,252% |
| Current portion of amounts payable after more than one year | 42 | €21,175 | €21,623 | +€449 | +2.1% |
| Trade debts | 44 | €7,874 | €5,897 | -€1,977 | -25.1% |
| Suppliers | 440/4 | €7,874 | €5,897 | -€1,977 | -25.1% |
| Taxes, remuneration and social security | 45 | €14,691 | €184,993 | +€170,303 | +1,159% |
| Taxes | 450/3 | €9,823 | €180,012 | +€170,190 | +1,733% |
| Remuneration and social security | 454/9 | €4,868 | €4,981 | +€113 | +2.3% |
| Other amounts payable | 47/48 | €3,288 | €423,288 | +€420,000 | +12,773% |
| Non-recurring operating income | 76A | €0 | €3,167 | +€3,167 | |
| Remuneration, social security and pensions | 62 | €34,383 | €32,591 | -€1,793 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,980 | €30,435 | +€6,454 | +26.9% |
| Other operating charges | 640/8 | €6,573 | €4,523 | -€2,050 | -31.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€62,659 | -€36,315 | +€26,345 | +42.0% |
| Operating profit (loss) | 9901 | -€127,596 | -€103,862 | +€23,733 | +18.6% |
| Financial income | 75/76B | €84,092 | €78,669 | -€5,423 | -6.4% |
| Recurring financial income | 75 | €84,092 | €78,669 | -€5,423 | -6.4% |
| Financial charges | 65/66B | -€18,403 | -€3,943 | +€14,460 | +78.6% |
| Recurring financial charges | 65 | -€18,403 | -€3,943 | +€14,460 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,101 | -€21,250 | +€3,851 | +15.3% |
| Income taxes | 67/77 | €123 | €20 | -€104 | -84.1% |
| Profit (loss) for the period | 9904 | -€25,224 | -€21,270 | +€3,954 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,224 | -€21,270 | +€3,954 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.