OMEGA CONCEPT: 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 CONCEPT
Largest movements
- Cash -€9,894
down €9,894 (-53.6%), from €18,465 to €8,571
mainly Trade debts (-€31,950) and Tax, wage and social debts (-€1,217)
- Receivables within one year -€7,425
down €7,425 (-13.2%), from €56,332 to €48,907
of which Trade receivables: -€14,680
- Tangible fixed assets -€3,090
down €3,090 (-30.5%), from €10,123 to €7,033
- Trade debts -€31,950
down €31,950 (-77.3%), from €41,310 to €9,360
- Profit (loss) carried forward +€12,525
up €12,525 (+33.6%), from €37,316 to €49,841
- Tax, wage and social debts -€1,217
down €1,217 (-22.0%), from €5,527 to €4,311
of which Taxes: -€1,117
- Gross operating margin +€20,167
up €20,167, from -€836 to €19,331
- Taxes +€3,409
up €3,409 (+3,258%), from €105 to €3,514
- Other operating charges -€3,180
down €3,180 (-81.5%), from €3,900 to €720
- Financial charges -€1,378
down €1,378 (-86.3%), from €1,596 to €219
- Depreciation +€402
up €402 (+14.9%), from €2,688 to €3,090
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 | €85,154 | €64,511 | -€20,642 | -24.2% |
| Fixed assets | 21/28 | €10,123 | €7,033 | -€3,090 | -30.5% |
| Tangible fixed assets | 22/27 | €10,123 | €7,033 | -€3,090 | -30.5% |
| Furniture and vehicles | 24 | €10,123 | €7,033 | -€3,090 | -30.5% |
| Current assets | 29/58 | €75,030 | €57,478 | -€17,552 | -23.4% |
| Amounts receivable within one year | 40/41 | €56,332 | €48,907 | -€7,425 | -13.2% |
| Trade receivables | 40 | €47,554 | €32,874 | -€14,680 | -30.9% |
| Other amounts receivable | 41 | €8,778 | €16,033 | +€7,255 | +82.6% |
| Cash at bank and in hand | 54/58 | €18,465 | €8,571 | -€9,894 | -53.6% |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €85,154 | €64,511 | -€20,642 | -24.2% |
| Equity | 10/15 | €38,316 | €50,841 | +€12,525 | +32.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,316 | €49,841 | +€12,525 | +33.6% |
| Amounts payable | 17/49 | €46,838 | €13,670 | -€33,167 | -70.8% |
| Amounts payable within one year | 42/48 | €46,838 | €13,670 | -€33,167 | -70.8% |
| Trade debts | 44 | €41,310 | €9,360 | -€31,950 | -77.3% |
| Suppliers | 440/4 | €41,310 | €9,360 | -€31,950 | -77.3% |
| Taxes, remuneration and social security | 45 | €5,527 | €4,311 | -€1,217 | -22.0% |
| Taxes | 450/3 | €5,427 | €4,311 | -€1,117 | -20.6% |
| Remuneration and social security | 454/9 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,688 | €3,090 | +€402 | +14.9% |
| Other operating charges | 640/8 | €3,900 | €720 | -€3,180 | -81.5% |
| Gross operating margin | 9900 | -€836 | €19,331 | +€20,167 | |
| Operating profit (loss) | 9901 | -€7,424 | €15,521 | +€22,945 | |
| Financial income | 75/76B | €435 | €737 | +€302 | +69.4% |
| Recurring financial income | 75 | €435 | €737 | +€302 | +69.4% |
| Financial charges | 65/66B | €1,596 | €219 | -€1,378 | -86.3% |
| Recurring financial charges | 65 | €1,596 | €219 | -€1,378 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,586 | €16,039 | +€24,624 | |
| Income taxes | 67/77 | €105 | €3,514 | +€3,409 | +3,258% |
| Profit (loss) for the period | 9904 | -€8,690 | €12,525 | +€21,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,690 | €12,525 | +€21,215 |
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 27 October 2026 via checked.be.