Omega B: 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.
Omega B
Largest movements
- Receivables within one year -€129,168
down €129,168 (-51.0%), from €253,208 to €124,039
- Receivables after one year -€100,593
down €100,593 (-18.8%), from €534,318 to €433,725
- Tangible fixed assets -€53,325
down €53,325 (-6.4%), from €835,328 to €782,003
of which Land and buildings: -€32,796
- Profit (loss) carried forward -€131,407
new in 2025: -€131,407
- Tax, wage and social debts -€128,536
down €128,536 (-73.0%), from €176,185 to €47,649
- Trade debts -€73,738
down €73,738 (-90.9%), from €81,093 to €7,355
- Short-term financial debts +€58,000
up €58,000 (+145%), from €40,000 to €98,000
- Current portion of long-term debt -€23,753
down €23,753 (-51.9%), from €45,809 to €22,056
- Taxes -€204,164
down €204,164 (-99.9%), from €204,469 to €305
- Gross operating margin -€132,378
down €132,378, from €75,135 to -€57,243
- Financial charges +€32,300
up €32,300 (+373%), from €8,653 to €40,953
- Other operating charges -€12,204
down €12,204 (-64.9%), from €18,816 to €6,612
- Depreciation +€6,987
up €6,987 (+15.1%), from €46,338 to €53,325
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 | €2,029,339 | €1,740,267 | -€289,072 | -14.2% |
| Fixed assets | 21/28 | €1,215,721 | €1,162,397 | -€53,325 | -4.4% |
| Tangible fixed assets | 22/27 | €835,328 | €782,003 | -€53,325 | -6.4% |
| Land and buildings | 22 | €745,247 | €712,450 | -€32,796 | -4.4% |
| Furniture and vehicles | 24 | €90,081 | €69,553 | -€20,528 | -22.8% |
| Financial fixed assets | 28 | €380,393 | €380,393 | = | 0.0% |
| Current assets | 29/58 | €813,618 | €577,871 | -€235,747 | -29.0% |
| Amounts receivable after more than one year | 29 | €534,318 | €433,725 | -€100,593 | -18.8% |
| Other amounts receivable | 291 | €534,318 | €433,725 | -€100,593 | -18.8% |
| Amounts receivable within one year | 40/41 | €253,208 | €124,039 | -€129,168 | -51.0% |
| Other amounts receivable | 41 | €253,208 | €124,039 | -€129,168 | -51.0% |
| Cash at bank and in hand | 54/58 | €2,002 | €833 | -€1,168 | -58.4% |
| Deferred charges and accrued income | 490/1 | €24,091 | €19,273 | -€4,818 | -20.0% |
| Total equity and liabilities | 10/49 | €2,029,339 | €1,740,267 | -€289,072 | -14.2% |
| Equity | 10/15 | €1,573,120 | €1,432,944 | -€140,177 | -8.9% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Revaluation surpluses | 12 | €190,000 | €190,000 | = | 0.0% |
| Reserves | 13 | €1,253,120 | €1,244,350 | -€8,770 | -0.7% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €145,302 | €136,532 | -€8,770 | -6.0% |
| Distributable reserves | 133 | €1,094,818 | €1,094,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€131,407 | -€131,407 | |
| Provisions and deferred taxes | 16 | €48,434 | €45,511 | -€2,923 | -6.0% |
| Deferred taxes | 168 | €48,434 | €45,511 | -€2,923 | -6.0% |
| Amounts payable | 17/49 | €407,785 | €261,813 | -€145,972 | -35.8% |
| Amounts payable after more than one year | 17 | €64,698 | €86,752 | +€22,055 | +34.1% |
| Financial debts | 170/4 | €56,953 | €34,897 | -€22,056 | -38.7% |
| Other amounts payable | 178/9 | €7,745 | €51,855 | +€44,111 | +570% |
| Amounts payable within one year | 42/48 | €343,087 | €175,061 | -€168,027 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €45,809 | €22,056 | -€23,753 | -51.9% |
| Financial debts | 43 | €40,000 | €98,000 | +€58,000 | +145% |
| Credit institutions | 430/8 | €40,000 | €98,000 | +€58,000 | +145% |
| Trade debts | 44 | €81,093 | €7,355 | -€73,738 | -90.9% |
| Suppliers | 440/4 | €81,093 | €7,355 | -€73,738 | -90.9% |
| Taxes, remuneration and social security | 45 | €176,185 | €47,649 | -€128,536 | -73.0% |
| Taxes | 450/3 | €176,185 | €47,649 | -€128,536 | -73.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,338 | €53,325 | +€6,987 | +15.1% |
| Other operating charges | 640/8 | €18,816 | €6,612 | -€12,204 | -64.9% |
| Gross operating margin | 9900 | €75,135 | -€57,243 | -€132,378 | |
| Operating profit (loss) | 9901 | €9,981 | -€117,180 | -€127,161 | |
| Financial income | 75/76B | €20,352 | €15,339 | -€5,013 | -24.6% |
| Recurring financial income | 75 | €20,352 | €15,339 | -€5,013 | -24.6% |
| Financial charges | 65/66B | €8,653 | €40,953 | +€32,300 | +373% |
| Recurring financial charges | 65 | €8,653 | €40,953 | +€32,300 | +373% |
| Profit (loss) for the period before taxes | 9903 | €21,680 | -€142,794 | -€164,474 | |
| Transfer from deferred taxes | 780 | €129,697 | €2,923 | -€126,774 | -97.7% |
| Income taxes | 67/77 | €204,469 | €305 | -€204,164 | -99.9% |
| Profit (loss) for the period | 9904 | -€53,092 | -€140,177 | -€87,084 | -164% |
| Transfer from tax-exempt reserves | 789 | €389,083 | €8,770 | -€380,313 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €335,990 | -€131,407 | -€467,397 |
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 16 October 2026 via checked.be.