OMCG: 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.
OMCG
Largest movements
- Cash +€52,301
up €52,301 (+133%), from €39,212 to €91,513
mainly Net result for the year (+€54,646) and Provisions (+€27,200)
- Tangible fixed assets +€29,155
up €29,155 (+1,422%), from €2,051 to €31,206
of which Other tangible fixed assets: +€25,989
- Receivables within one year -€4,225
down €4,225 (-31.3%), from €13,506 to €9,281
of which Trade receivables: -€7,751
- Deferred charges and accrued income -€1,829
down €1,829 (-18.6%), from €9,848 to €8,019
- Reserves +€55,230
up €55,230 (+184%), from €30,000 to €85,230
- Provisions +€27,200
new in 2025: €27,200
- Other debts -€18,789
down €18,789 (-100%), from €18,789 to €0
- Debts after one year +€7,682
new in 2025: €7,682
- Current portion of long-term debt +€4,918
new in 2025: €4,918
- Gross operating margin +€45,547
up €45,547 (+72.5%), from €62,827 to €108,373
- Provisions +€27,200
new in 2025: €27,200
- Taxes +€12,003
up €12,003 (+91.9%), from €13,057 to €25,060
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 | €64,617 | €140,320 | +€75,703 | +117% |
| Fixed assets | 21/28 | €2,051 | €31,506 | +€29,455 | +1,436% |
| Tangible fixed assets | 22/27 | €2,051 | €31,206 | +€29,155 | +1,422% |
| Furniture and vehicles | 24 | €2,051 | €5,217 | +€3,166 | +154% |
| Other tangible fixed assets | 26 | - | €25,989 | +€25,989 | |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €62,567 | €108,814 | +€46,247 | +73.9% |
| Amounts receivable within one year | 40/41 | €13,506 | €9,281 | -€4,225 | -31.3% |
| Trade receivables | 40 | €12,863 | €5,112 | -€7,751 | -60.3% |
| Other amounts receivable | 41 | €643 | €4,169 | +€3,527 | +548% |
| Cash at bank and in hand | 54/58 | €39,212 | €91,513 | +€52,301 | +133% |
| Deferred charges and accrued income | 490/1 | €9,848 | €8,019 | -€1,829 | -18.6% |
| Total equity and liabilities | 10/49 | €64,617 | €140,320 | +€75,703 | +117% |
| Equity | 10/15 | €33,084 | €87,730 | +€54,646 | +165% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,000 | €85,230 | +€55,230 | +184% |
| Distributable reserves | 133 | €30,000 | €85,230 | +€55,230 | +184% |
| Profit (loss) carried forward | 14 | €584 | €0 | -€584 | -100% |
| Provisions and deferred taxes | 16 | - | €27,200 | +€27,200 | |
| Provisions for liabilities and charges | 160/5 | - | €27,200 | +€27,200 | |
| Other liabilities and charges | 164/5 | - | €27,200 | +€27,200 | |
| Amounts payable | 17/49 | €31,534 | €25,390 | -€6,143 | -19.5% |
| Amounts payable after more than one year | 17 | - | €7,682 | +€7,682 | |
| Financial debts | 170/4 | - | €7,682 | +€7,682 | |
| Amounts payable within one year | 42/48 | €31,534 | €17,708 | -€13,825 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,918 | +€4,918 | |
| Trade debts | 44 | €2,785 | €3,512 | +€727 | +26.1% |
| Suppliers | 440/4 | €2,785 | €3,512 | +€727 | +26.1% |
| Taxes, remuneration and social security | 45 | €9,960 | €9,278 | -€681 | -6.8% |
| Taxes | 450/3 | €9,960 | €9,278 | -€681 | -6.8% |
| Other amounts payable | 47/48 | €18,789 | €0 | -€18,789 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373 | €809 | +€436 | +117% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €27,200 | +€27,200 | |
| Other operating charges | 640/8 | €225 | €225 | = | 0.0% |
| Gross operating margin | 9900 | €62,827 | €108,373 | +€45,547 | +72.5% |
| Operating profit (loss) | 9901 | €62,229 | €80,139 | +€17,911 | +28.8% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €16 | €450 | +€433 | +2,642% |
| Recurring financial charges | 65 | €16 | €450 | +€433 | +2,642% |
| Profit (loss) for the period before taxes | 9903 | €62,212 | €79,706 | +€17,494 | +28.1% |
| Income taxes | 67/77 | €13,057 | €25,060 | +€12,003 | +91.9% |
| Profit (loss) for the period | 9904 | €49,155 | €54,646 | +€5,491 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,155 | €54,646 | +€5,491 | +11.2% |
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 26 October 2026 via checked.be.