OME: 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.
OME
Largest movements
- Receivables within one year -€66,584
down €66,584 (-64.8%), from €102,816 to €36,232
- Stocks and contracts +€28,645
up €28,645 (+171%), from €16,776 to €45,420
- Cash -€4,316
down €4,316 (-80.9%), from €5,336 to €1,020
mainly Net result for the year (-€39,901) and Stocks and contracts (-€28,645)
- Deferred charges and accrued income +€3,335
up €3,335 (+374%), from €891 to €4,225
- Intangible fixed assets -€3,260
down €3,260 (-20.7%), from €15,731 to €12,471
- Profit (loss) carried forward -€39,901
down €39,901 (-69.8%), from €57,179 to €17,279
- Other debts +€13,036
up €13,036 (+1,212%), from €1,075 to €14,111
- Debts after one year -€12,479
down €12,479 (-38.4%), from €32,466 to €19,987
- Tax, wage and social debts -€7,049
down €7,049 (-27.0%), from €26,097 to €19,047
of which Taxes: -€7,049
- Short-term financial debts +€6,038
new in 2025: €6,038
- Gross operating margin -€41,807
down €41,807, from €7,749 to -€34,058
- Other operating charges -€2,730
no longer reported in 2025 (was €2,730)
- Depreciation +€2,725
up €2,725 (+509%), from €535 to €3,260
- Financial charges +€791
up €791 (+48.4%), from €1,634 to €2,425
- Taxes -€546
down €546 (-77.5%), from €704 to €159
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 | €141,549 | €101,769 | -€39,780 | -28.1% |
| Fixed assets | 21/28 | €15,731 | €14,871 | -€860 | -5.5% |
| Intangible fixed assets | 21 | €15,731 | €12,471 | -€3,260 | -20.7% |
| Financial fixed assets | 28 | - | €2,400 | +€2,400 | |
| Current assets | 29/58 | €125,818 | €86,898 | -€38,920 | -30.9% |
| Stocks and contracts in progress | 3 | €16,776 | €45,420 | +€28,645 | +171% |
| Stocks | 30/36 | €16,776 | €45,420 | +€28,645 | +171% |
| Amounts receivable within one year | 40/41 | €102,816 | €36,232 | -€66,584 | -64.8% |
| Trade receivables | 40 | €102,816 | €36,232 | -€66,584 | -64.8% |
| Cash at bank and in hand | 54/58 | €5,336 | €1,020 | -€4,316 | -80.9% |
| Deferred charges and accrued income | 490/1 | €891 | €4,225 | +€3,335 | +374% |
| Total equity and liabilities | 10/49 | €141,549 | €101,769 | -€39,780 | -28.1% |
| Equity | 10/15 | €63,479 | €23,579 | -€39,901 | -62.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,179 | €17,279 | -€39,901 | -69.8% |
| Amounts payable | 17/49 | €78,070 | €78,191 | +€121 | +0.2% |
| Amounts payable after more than one year | 17 | €32,466 | €19,987 | -€12,479 | -38.4% |
| Financial debts | 170/4 | €32,466 | €19,987 | -€12,479 | -38.4% |
| Amounts payable within one year | 42/48 | €45,604 | €58,203 | +€12,599 | +27.6% |
| Current portion of amounts payable after more than one year | 42 | €11,842 | €12,479 | +€637 | +5.4% |
| Financial debts | 43 | - | €6,038 | +€6,038 | |
| Credit institutions | 430/8 | - | €6,038 | +€6,038 | |
| Trade debts | 44 | €6,591 | €6,528 | -€63 | -1.0% |
| Suppliers | 440/4 | €6,591 | €6,528 | -€63 | -1.0% |
| Taxes, remuneration and social security | 45 | €26,097 | €19,047 | -€7,049 | -27.0% |
| Taxes | 450/3 | €23,622 | €16,572 | -€7,049 | -29.8% |
| Remuneration and social security | 454/9 | €2,475 | €2,475 | = | 0.0% |
| Other amounts payable | 47/48 | €1,075 | €14,111 | +€13,036 | +1,212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €3,260 | +€2,725 | +509% |
| Other operating charges | 640/8 | €2,730 | - | -€2,730 | |
| Gross operating margin | 9900 | €7,749 | -€34,058 | -€41,807 | |
| Operating profit (loss) | 9901 | €4,484 | -€37,318 | -€41,802 | |
| Financial charges | 65/66B | €1,634 | €2,425 | +€791 | +48.4% |
| Recurring financial charges | 65 | €1,634 | €2,425 | +€791 | +48.4% |
| Profit (loss) for the period before taxes | 9903 | €2,850 | -€39,742 | -€42,592 | |
| Income taxes | 67/77 | €704 | €159 | -€546 | -77.5% |
| Profit (loss) for the period | 9904 | €2,146 | -€39,901 | -€42,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,146 | -€39,901 | -€42,047 |
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 19 October 2026 via checked.be.