Oméga 3: 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.
Oméga 3
Largest movements
- Cash +€172,713
up €172,713 (+300%), from €57,636 to €230,348
mainly Trade debts (+€102,300) and Net result for the year (+€64,716)
- Receivables within one year +€80,359
up €80,359 (+164%), from €49,131 to €129,490
of which Other amounts receivable: +€68,825
- Tangible fixed assets -€47,375
down €47,375 (-30.6%), from €154,959 to €107,584
of which Furniture and vehicles: -€37,437
- Intangible fixed assets -€6,714
down €6,714 (-38.0%), from €17,664 to €10,950
- Trade debts +€102,300
up €102,300 (+148%), from €69,193 to €171,493
- Tax, wage and social debts +€57,570
up €57,570 (+146%), from €39,519 to €97,089
of which Taxes: +€40,818
- Reserves +€50,000
new in 2025: €50,000
- Debts after one year -€26,323
down €26,323 (-35.3%), from €74,652 to €48,328
- Profit (loss) carried forward +€14,716
up €14,716 (+20.3%), from €72,622 to €87,338
- Gross operating margin +€123,070
up €123,070 (+87.9%), from €140,072 to €263,142
- Staff costs +€38,202
up €38,202 (+67.1%), from €56,900 to €95,101
- Taxes +€30,466
up €30,466 (+238%), from €12,819 to €43,285
- Depreciation +€8,430
up €8,430 (+18.5%), from €45,659 to €54,089
- Financial charges -€3,537
down €3,537 (-44.5%), from €7,941 to €4,404
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 | €287,790 | €486,772 | +€198,982 | +69.1% |
| Fixed assets | 21/28 | €181,023 | €126,934 | -€54,089 | -29.9% |
| Intangible fixed assets | 21 | €17,664 | €10,950 | -€6,714 | -38.0% |
| Tangible fixed assets | 22/27 | €154,959 | €107,584 | -€47,375 | -30.6% |
| Plant, machinery and equipment | 23 | €30,425 | €21,151 | -€9,273 | -30.5% |
| Furniture and vehicles | 24 | €113,161 | €75,723 | -€37,437 | -33.1% |
| Other tangible fixed assets | 26 | €11,373 | €10,709 | -€664 | -5.8% |
| Financial fixed assets | 28 | €8,400 | €8,400 | = | 0.0% |
| Current assets | 29/58 | €106,767 | €359,838 | +€253,071 | +237% |
| Amounts receivable within one year | 40/41 | €49,131 | €129,490 | +€80,359 | +164% |
| Trade receivables | 40 | €34,203 | €45,736 | +€11,534 | +33.7% |
| Other amounts receivable | 41 | €14,929 | €83,754 | +€68,825 | +461% |
| Cash at bank and in hand | 54/58 | €57,636 | €230,348 | +€172,713 | +300% |
| Total equity and liabilities | 10/49 | €287,790 | €486,772 | +€198,982 | +69.1% |
| Equity | 10/15 | €78,822 | €143,538 | +€64,716 | +82.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €72,622 | €87,338 | +€14,716 | +20.3% |
| Amounts payable | 17/49 | €208,967 | €343,233 | +€134,266 | +64.3% |
| Amounts payable after more than one year | 17 | €74,652 | €48,328 | -€26,323 | -35.3% |
| Financial debts | 170/4 | €74,652 | €48,328 | -€26,323 | -35.3% |
| Amounts payable within one year | 42/48 | €134,076 | €294,905 | +€160,830 | +120% |
| Current portion of amounts payable after more than one year | 42 | €25,363 | €26,323 | +€960 | +3.8% |
| Trade debts | 44 | €69,193 | €171,493 | +€102,300 | +148% |
| Suppliers | 440/4 | €69,193 | €171,493 | +€102,300 | +148% |
| Taxes, remuneration and social security | 45 | €39,519 | €97,089 | +€57,570 | +146% |
| Taxes | 450/3 | €24,664 | €65,482 | +€40,818 | +165% |
| Remuneration and social security | 454/9 | €14,855 | €31,607 | +€16,752 | +113% |
| Accrued charges and deferred income | 492/3 | €240 | - | -€240 | |
| Remuneration, social security and pensions | 62 | €56,900 | €95,101 | +€38,202 | +67.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,659 | €54,089 | +€8,430 | +18.5% |
| Other operating charges | 640/8 | €7,686 | €4,255 | -€3,431 | -44.6% |
| Non-recurring operating charges | 66A | €3,262 | - | -€3,262 | |
| Gross operating margin | 9900 | €140,072 | €263,142 | +€123,070 | +87.9% |
| Operating profit (loss) | 9901 | €26,566 | €109,697 | +€83,131 | +313% |
| Financial income | 75/76B | €593 | €2,707 | +€2,114 | +356% |
| Recurring financial income | 75 | €593 | €2,707 | +€2,114 | +356% |
| Financial charges | 65/66B | €7,941 | €4,404 | -€3,537 | -44.5% |
| Recurring financial charges | 65 | €7,941 | €4,404 | -€3,537 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €19,219 | €108,001 | +€88,782 | +462% |
| Income taxes | 67/77 | €12,819 | €43,285 | +€30,466 | +238% |
| Profit (loss) for the period | 9904 | €6,400 | €64,716 | +€58,316 | +911% |
| Profit (loss) for the period to be appropriated | 9905 | €6,400 | €64,716 | +€58,316 | +911% |
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 21 October 2026 via checked.be.