OME: what changed
Two fiscal 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 +€21,350
up €21,350 (+419.0%), from €5,095 to €26,445
- Cash -€14,099
down €14,099 (-69.9%), from €20,169 to €6,070
mainly Receivables within one year (-€21,350) and Investment in fixed assets (net) (-€1,499)
- Tangible fixed assets -€4,000
down €4,000 (-19.2%), from €20,870 to €16,870
of which Furniture and vehicles: -€3,423
- Tax, wage and social debts +€3,287
up €3,287 (+21.7%), from €15,118 to €18,405
of which Taxes: +€2,270
- Profit (loss) carried forward -€2,008
down €2,008 (-7.0%), from €28,878 to €26,870
- Trade debts +€1,729
up €1,729 (+46.1%), from €3,747 to €5,475
- Gross operating margin -€42,065
down €42,065 (-61.4%), from €68,477 to €26,412
- Taxes -€8,027
down €8,027 (-78.0%), from €10,298 to €2,270
- Staff costs -€3,531
down €3,531 (-15.8%), from €22,399 to €18,868
- Depreciation +€2,137
up €2,137 (+63.6%), from €3,362 to €5,499
- Financial charges -€898
down €898 (-39.0%), from €2,303 to €1,405
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 | €50,602 | €53,583 | +€2,982 | +5.9% |
| Fixed assets | 21/28 | €20,870 | €16,870 | -€4,000 | -19.2% |
| Tangible fixed assets | 22/27 | €20,870 | €16,870 | -€4,000 | -19.2% |
| Furniture and vehicles | 24 | €18,641 | €15,217 | -€3,423 | -18.4% |
| Other tangible fixed assets | 26 | €2,229 | €1,653 | -€576 | -25.9% |
| Current assets | 29/58 | €29,732 | €36,713 | +€6,982 | +23.5% |
| Amounts receivable within one year | 40/41 | €5,095 | €26,445 | +€21,350 | +419.0% |
| Other amounts receivable | 41 | €5,095 | €26,445 | +€21,350 | +419.0% |
| Cash at bank and in hand | 54/58 | €20,169 | €6,070 | -€14,099 | -69.9% |
| Deferred charges and accrued income | 490/1 | €4,468 | €4,198 | -€270 | -6.0% |
| Total equity and liabilities | 10/49 | €50,602 | €53,583 | +€2,982 | +5.9% |
| Equity | 10/15 | €30,878 | €28,870 | -€2,008 | -6.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,878 | €26,870 | -€2,008 | -7.0% |
| Amounts payable | 17/49 | €19,723 | €24,713 | +€4,990 | +25.3% |
| Amounts payable within one year | 42/48 | €19,723 | €24,713 | +€4,990 | +25.3% |
| Trade debts | 44 | €3,747 | €5,475 | +€1,729 | +46.1% |
| Suppliers | 440/4 | €3,747 | €5,475 | +€1,729 | +46.1% |
| Taxes, remuneration and social security | 45 | €15,118 | €18,405 | +€3,287 | +21.7% |
| Taxes | 450/3 | €13,882 | €16,152 | +€2,270 | +16.4% |
| Remuneration and social security | 454/9 | €1,236 | €2,253 | +€1,017 | +82.3% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Remuneration, social security and pensions | 62 | €22,399 | €18,868 | -€3,531 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €5,499 | +€2,137 | +63.6% |
| Other operating charges | 640/8 | €584 | €550 | -€34 | -5.9% |
| Gross operating margin | 9900 | €68,477 | €26,412 | -€42,065 | -61.4% |
| Operating profit (loss) | 9901 | €42,132 | €1,496 | -€40,636 | -96.4% |
| Financial income | 75/76B | €206 | €1,004 | +€798 | +387.1% |
| Recurring financial income | 75 | €206 | €1,004 | +€798 | +387.1% |
| Financial charges | 65/66B | €2,303 | €1,405 | -€898 | -39.0% |
| Recurring financial charges | 65 | €2,303 | €1,405 | -€898 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €40,035 | €1,095 | -€38,940 | -97.3% |
| Income taxes | 67/77 | €10,298 | €2,270 | -€8,027 | -78.0% |
| Profit (loss) for the period | 9904 | €29,737 | -€1,175 | -€30,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,737 | -€1,175 | -€30,912 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.