OMEGA DELTA: 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 DELTA
Largest movements
- Current investments +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Receivables within one year -€5,965
down €5,965 (-21.9%), from €27,217 to €21,252
of which Trade receivables: -€3,374
- Cash -€3,976
down €3,976 (-3.5%), from €113,325 to €109,349
mainly Contributions, distributions and other (-€58,824) and Current investments (-€40,000)
- Reserves +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Profit (loss) carried forward -€18,337
down €18,337 (-32.7%), from €56,121 to €37,783
- Other debts -€5,383
down €5,383 (-8.1%), from €66,532 to €61,149
- Tax, wage and social debts +€3,404
up €3,404 (+23.1%), from €14,730 to €18,134
- Gross operating margin +€25,352
up €25,352 (+25.6%), from €98,926 to €124,277
- Taxes +€7,312
up €7,312 (+29.2%), from €25,033 to €32,345
- Financial income +€1,579
new in 2025: €1,579
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 | €193,685 | €223,396 | +€29,710 | +15.3% |
| Fixed assets | 21/28 | €3,143 | €2,482 | -€661 | -21.0% |
| Tangible fixed assets | 22/27 | €3,143 | €2,482 | -€661 | -21.0% |
| Plant, machinery and equipment | 23 | €1,309 | €0 | -€1,309 | -100% |
| Furniture and vehicles | 24 | €1,834 | €2,482 | +€648 | +35.3% |
| Current assets | 29/58 | €190,543 | €220,914 | +€30,371 | +15.9% |
| Amounts receivable within one year | 40/41 | €27,217 | €21,252 | -€5,965 | -21.9% |
| Trade receivables | 40 | €24,624 | €21,250 | -€3,374 | -13.7% |
| Other amounts receivable | 41 | €2,594 | €2 | -€2,592 | -99.9% |
| Current investments | 50/53 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €113,325 | €109,349 | -€3,976 | -3.5% |
| Deferred charges and accrued income | 490/1 | €0 | €312 | +€312 | |
| Total equity and liabilities | 10/49 | €193,685 | €223,396 | +€29,710 | +15.3% |
| Equity | 10/15 | €111,121 | €142,783 | +€31,663 | +28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €100,000 | +€50,000 | +100% |
| Distributable reserves | 133 | €50,000 | €100,000 | +€50,000 | +100% |
| Profit (loss) carried forward | 14 | €56,121 | €37,783 | -€18,337 | -32.7% |
| Amounts payable | 17/49 | €82,565 | €80,612 | -€1,952 | -2.4% |
| Amounts payable within one year | 42/48 | €82,565 | €80,612 | -€1,952 | -2.4% |
| Trade debts | 44 | €1,302 | €1,329 | +€27 | +2.1% |
| Suppliers | 440/4 | €1,302 | €1,329 | +€27 | +2.1% |
| Taxes, remuneration and social security | 45 | €14,730 | €18,134 | +€3,404 | +23.1% |
| Taxes | 450/3 | €14,730 | €18,134 | +€3,404 | +23.1% |
| Other amounts payable | 47/48 | €66,532 | €61,149 | -€5,383 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €992 | +€367 | +58.8% |
| Other operating charges | 640/8 | €433 | €455 | +€22 | +5.0% |
| Non-recurring operating charges | 66A | - | €1,309 | +€1,309 | |
| Gross operating margin | 9900 | €98,926 | €124,277 | +€25,352 | +25.6% |
| Operating profit (loss) | 9901 | €97,868 | €121,522 | +€23,654 | +24.2% |
| Financial income | 75/76B | - | €1,579 | +€1,579 | |
| Recurring financial income | 75 | - | €1,579 | +€1,579 | |
| Financial charges | 65/66B | €153 | €270 | +€117 | +76.0% |
| Recurring financial charges | 65 | €153 | €270 | +€117 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €97,715 | €122,831 | +€25,116 | +25.7% |
| Income taxes | 67/77 | €25,033 | €32,345 | +€7,312 | +29.2% |
| Profit (loss) for the period | 9904 | €72,681 | €90,486 | +€17,805 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72,681 | €90,486 | +€17,805 | +24.5% |
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.