OMEGA-CONSULT: 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-CONSULT
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets +€53,386
up €53,386 (+554%), from €9,640 to €63,026
of which Furniture and vehicles: +€54,832
- Cash +€18,930
up €18,930 (+17.5%), from €108,202 to €127,132
mainly Current investments (+€150,000) and Net result for the year (+€92,184)
- Receivables within one year -€14,055
down €14,055 (-56.1%), from €25,076 to €11,021
of which Trade receivables: -€14,027
- Deferred charges and accrued income -€4,225
down €4,225 (-91.5%), from €4,620 to €395
- Other debts -€92,890
down €92,890 (-81.4%), from €114,111 to €21,221
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Reserves +€13,129
up €13,129 (+9.9%), from €132,830 to €145,959
- Tax, wage and social debts +€7,168
up €7,168 (+37.9%), from €18,925 to €26,093
of which Taxes: +€4,143
- Trade debts -€4,872
down €4,872 (-37.3%), from €13,072 to €8,200
- Gross operating margin -€8,972
down €8,972 (-5.8%), from €155,827 to €146,854
- Depreciation +€6,107
up €6,107 (+138%), from €4,425 to €10,532
- Taxes +€5,139
up €5,139 (+13.2%), from €38,982 to €44,121
- Financial income -€1,722
down €1,722 (-64.6%), from €2,667 to €945
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 | €297,538 | €201,573 | -€95,965 | -32.3% |
| Fixed assets | 21/28 | €9,640 | €63,026 | +€53,386 | +554% |
| Tangible fixed assets | 22/27 | €9,640 | €63,026 | +€53,386 | +554% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €8,142 | €62,974 | +€54,832 | +673% |
| Other tangible fixed assets | 26 | €1,498 | €52 | -€1,446 | -96.6% |
| Current assets | 29/58 | €287,898 | €138,548 | -€149,351 | -51.9% |
| Amounts receivable within one year | 40/41 | €25,076 | €11,021 | -€14,055 | -56.1% |
| Trade receivables | 40 | €25,048 | €11,021 | -€14,027 | -56.0% |
| Other amounts receivable | 41 | €28 | - | -€28 | |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €108,202 | €127,132 | +€18,930 | +17.5% |
| Deferred charges and accrued income | 490/1 | €4,620 | €395 | -€4,225 | -91.5% |
| Total equity and liabilities | 10/49 | €297,538 | €201,573 | -€95,965 | -32.3% |
| Equity | 10/15 | €151,430 | €146,059 | -€5,371 | -3.5% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €132,830 | €145,959 | +€13,129 | +9.9% |
| Distributable reserves | 133 | €132,830 | €145,959 | +€13,129 | +9.9% |
| Amounts payable | 17/49 | €146,108 | €55,514 | -€90,594 | -62.0% |
| Amounts payable within one year | 42/48 | €146,108 | €55,514 | -€90,594 | -62.0% |
| Trade debts | 44 | €13,072 | €8,200 | -€4,872 | -37.3% |
| Suppliers | 440/4 | €13,072 | €8,200 | -€4,872 | -37.3% |
| Taxes, remuneration and social security | 45 | €18,925 | €26,093 | +€7,168 | +37.9% |
| Taxes | 450/3 | €17,547 | €21,690 | +€4,143 | +23.6% |
| Remuneration and social security | 454/9 | €1,378 | €4,403 | +€3,025 | +220% |
| Other amounts payable | 47/48 | €114,111 | €21,221 | -€92,890 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,425 | €10,532 | +€6,107 | +138% |
| Other operating charges | 640/8 | €505 | €832 | +€326 | +64.6% |
| Gross operating margin | 9900 | €155,827 | €146,854 | -€8,972 | -5.8% |
| Operating profit (loss) | 9901 | €150,896 | €135,491 | -€15,406 | -10.2% |
| Financial income | 75/76B | €2,667 | €945 | -€1,722 | -64.6% |
| Recurring financial income | 75 | €2,667 | €945 | -€1,722 | -64.6% |
| Financial charges | 65/66B | €117 | €131 | +€14 | +11.9% |
| Recurring financial charges | 65 | €117 | €131 | +€14 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €153,446 | €136,305 | -€17,141 | -11.2% |
| Income taxes | 67/77 | €38,982 | €44,121 | +€5,139 | +13.2% |
| Profit (loss) for the period | 9904 | €114,465 | €92,184 | -€22,281 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €114,465 | €92,184 | -€22,281 | -19.5% |
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.