Omega Plus Construct: what changed
Two fiscal 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 Plus Construct
Largest movements
- Receivables within one year +€492,946
up €492,946 (+96.4%), from €511,234 to €1.0m
of which Trade receivables: +€556,489
- Stocks and contracts -€140,654
down €140,654 (-56.3%), from €249,738 to €109,083
of which Contracts in progress: -€146,807
- Deferred charges and accrued income +€65,770
new in 2025: €65,770
- Tangible fixed assets -€59,342
down €59,342 (-4.0%), from €1.5m to €1.4m
of which Land and buildings: -€51,448
- Cash +€34,703
up €34,703 (+23.2%), from €149,285 to €183,988
mainly Short-term financial debts (+€425,000) and Accrued charges and deferred income (+€331,394)
- Current portion of long-term debt -€496,125
down €496,125 (-85.4%), from €580,727 to €84,602
- Short-term financial debts +€425,000
new in 2025: €425,000
- Accrued charges and deferred income +€331,394
up €331,394 (+470.4%), from €70,444 to €401,838
- Trade debts +€172,944
up €172,944 (+56.5%), from €306,362 to €479,306
- Debts after one year -€84,602
down €84,602 (-9.1%), from €930,969 to €846,366
- Gross operating margin +€180,333
up €180,333 (+266.0%), from €67,803 to €248,137
- Staff costs +€15,515
new in 2025: €15,515
- Depreciation +€7,842
up €7,842 (+7.7%), from €101,466 to €109,308
- Financial income +€7,476
up €7,476 (+74756500.0%), from €0 to €7,476
- Financial charges -€3,383
down €3,383 (-4.5%), from €75,234 to €71,851
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.
Cash bridge derived
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 | €2,393,348 | €2,789,245 | +€395,897 | +16.5% |
| Fixed assets | 21/28 | €1,483,092 | €1,426,224 | -€56,868 | -3.8% |
| Intangible fixed assets | 21 | €6,446 | €4,685 | -€1,761 | -27.3% |
| Tangible fixed assets | 22/27 | €1,476,646 | €1,417,304 | -€59,342 | -4.0% |
| Land and buildings | 22 | €1,296,478 | €1,245,030 | -€51,448 | -4.0% |
| Plant, machinery and equipment | 23 | €59,472 | €77,679 | +€18,207 | +30.6% |
| Furniture and vehicles | 24 | €93,953 | €82,603 | -€11,350 | -12.1% |
| Leasing and similar rights | 25 | €26,742 | €11,992 | -€14,750 | -55.2% |
| Financial fixed assets | 28 | - | €4,235 | +€4,235 | |
| Current assets | 29/58 | €910,256 | €1,363,022 | +€452,765 | +49.7% |
| Stocks and contracts in progress | 3 | €249,738 | €109,083 | -€140,654 | -56.3% |
| Stocks | 30/36 | €10,323 | €16,475 | +€6,153 | +59.6% |
| Contracts in progress | 37 | €239,415 | €92,608 | -€146,807 | -61.3% |
| Amounts receivable within one year | 40/41 | €511,234 | €1,004,181 | +€492,946 | +96.4% |
| Trade receivables | 40 | €447,591 | €1,004,081 | +€556,489 | +124.3% |
| Other amounts receivable | 41 | €63,643 | €100 | -€63,543 | -99.8% |
| Cash at bank and in hand | 54/58 | €149,285 | €183,988 | +€34,703 | +23.2% |
| Deferred charges and accrued income | 490/1 | - | €65,770 | +€65,770 | |
| Total equity and liabilities | 10/49 | €2,393,348 | €2,789,245 | +€395,897 | +16.5% |
| Equity | 10/15 | €504,747 | €549,369 | +€44,623 | +8.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €354,747 | €399,369 | +€44,623 | +12.6% |
| Distributable reserves | 133 | €354,747 | €399,369 | +€44,623 | +12.6% |
| Amounts payable | 17/49 | €1,888,601 | €2,239,876 | +€351,275 | +18.6% |
| Amounts payable after more than one year | 17 | €930,969 | €846,366 | -€84,602 | -9.1% |
| Financial debts | 170/4 | €930,969 | €846,366 | -€84,602 | -9.1% |
| Amounts payable within one year | 42/48 | €887,189 | €991,672 | +€104,483 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €580,727 | €84,602 | -€496,125 | -85.4% |
| Financial debts | 43 | - | €425,000 | +€425,000 | |
| Credit institutions | 430/8 | - | €425,000 | +€425,000 | |
| Trade debts | 44 | €306,362 | €479,306 | +€172,944 | +56.5% |
| Suppliers | 440/4 | €306,362 | €479,306 | +€172,944 | +56.5% |
| Taxes, remuneration and social security | 45 | - | €2,228 | +€2,228 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Remuneration and social security | 454/9 | - | €2,203 | +€2,203 | |
| Other amounts payable | 47/48 | €100 | €536 | +€436 | +438.2% |
| Accrued charges and deferred income | 492/3 | €70,444 | €401,838 | +€331,394 | +470.4% |
| Remuneration, social security and pensions | 62 | - | €15,515 | +€15,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,466 | €109,308 | +€7,842 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €571 | +€571 | |
| Other operating charges | 640/8 | €14,415 | €13,720 | -€695 | -4.8% |
| Gross operating margin | 9900 | €67,803 | €248,137 | +€180,333 | +266.0% |
| Operating profit (loss) | 9901 | -€48,077 | €109,023 | +€157,100 | |
| Financial income | 75/76B | €0 | €7,476 | +€7,476 | +74756500.0% |
| Recurring financial income | 75 | €0 | €7,476 | +€7,476 | +74756500.0% |
| Financial charges | 65/66B | €75,234 | €71,851 | -€3,383 | -4.5% |
| Recurring financial charges | 65 | €75,234 | €71,851 | -€3,383 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€123,311 | €44,648 | +€167,959 | |
| Income taxes | 67/77 | - | €25 | +€25 | |
| Profit (loss) for the period | 9904 | -€123,311 | €44,623 | +€167,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,311 | €44,623 | +€167,934 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.