OMEGA RISK: 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 RISK
Largest movements
- Current investments -€118,463
down €118,463 (-6.5%), from €1.8m to €1.7m
- Tangible fixed assets -€83,313
down €83,313 (-16.4%), from €507,014 to €423,701
- Financial fixed assets +€60,000
up €60,000 (+2,340%), from €2,564 to €62,564
- Reserves -€172,674
down €172,674 (-6.8%), from €2.6m to €2.4m
of which Distributable reserves: -€172,674
- Tax, wage and social debts +€65,900
up €65,900 (+199%), from €33,036 to €98,937
- Other debts -€37,904
down €37,904 (-94.3%), from €40,206 to €2,302
- Gross operating margin +€111,878
up €111,878 (+30.9%), from €362,175 to €474,053
- Taxes +€50,376
up €50,376 (+54.2%), from €93,006 to €143,382
- Financial income +€39,094
up €39,094 (+183%), from €21,374 to €60,468
- Depreciation +€20,418
up €20,418 (+34.1%), from €59,940 to €80,359
- Other operating charges +€10,320
up €10,320 (+168%), from €6,142 to €16,461
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,658,559 | €2,514,512 | -€144,047 | -5.4% |
| Fixed assets | 21/28 | €509,578 | €486,266 | -€23,313 | -4.6% |
| Tangible fixed assets | 22/27 | €507,014 | €423,701 | -€83,313 | -16.4% |
| Land and buildings | 22 | €208,400 | €191,294 | -€17,106 | -8.2% |
| Plant, machinery and equipment | 23 | €10,673 | €7,937 | -€2,736 | -25.6% |
| Furniture and vehicles | 24 | €185,049 | €146,341 | -€38,708 | -20.9% |
| Other tangible fixed assets | 26 | €102,891 | €78,129 | -€24,762 | -24.1% |
| Financial fixed assets | 28 | €2,564 | €62,564 | +€60,000 | +2,340% |
| Current assets | 29/58 | €2,148,981 | €2,028,246 | -€120,734 | -5.6% |
| Amounts receivable within one year | 40/41 | €137,503 | €156,677 | +€19,175 | +13.9% |
| Trade receivables | 40 | €136,231 | €155,406 | +€19,175 | +14.1% |
| Other amounts receivable | 41 | €1,271 | €1,271 | = | 0.0% |
| Current investments | 50/53 | €1,816,070 | €1,697,607 | -€118,463 | -6.5% |
| Cash at bank and in hand | 54/58 | €183,405 | €161,921 | -€21,484 | -11.7% |
| Deferred charges and accrued income | 490/1 | €12,003 | €12,041 | +€39 | +0.3% |
| Total equity and liabilities | 10/49 | €2,658,559 | €2,514,512 | -€144,047 | -5.4% |
| Equity | 10/15 | €2,576,528 | €2,403,854 | -€172,674 | -6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,556,528 | €2,383,854 | -€172,674 | -6.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,250 | €26,250 | = | 0.0% |
| Distributable reserves | 133 | €2,528,278 | €2,355,604 | -€172,674 | -6.8% |
| Amounts payable | 17/49 | €82,031 | €110,658 | +€28,627 | +34.9% |
| Amounts payable within one year | 42/48 | €79,531 | €108,158 | +€28,627 | +36.0% |
| Trade debts | 44 | €6,288 | €6,919 | +€631 | +10.0% |
| Suppliers | 440/4 | €6,288 | €6,919 | +€631 | +10.0% |
| Taxes, remuneration and social security | 45 | €33,036 | €98,937 | +€65,900 | +199% |
| Taxes | 450/3 | €33,036 | €98,937 | +€65,900 | +199% |
| Other amounts payable | 47/48 | €40,206 | €2,302 | -€37,904 | -94.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €10,000 | €13,082 | +€3,082 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,940 | €80,359 | +€20,418 | +34.1% |
| Other operating charges | 640/8 | €6,142 | €16,461 | +€10,320 | +168% |
| Non-recurring operating charges | 66A | €738 | €590 | -€148 | -20.1% |
| Gross operating margin | 9900 | €362,175 | €474,053 | +€111,878 | +30.9% |
| Operating profit (loss) | 9901 | €295,355 | €376,643 | +€81,288 | +27.5% |
| Financial income | 75/76B | €21,374 | €60,468 | +€39,094 | +183% |
| Recurring financial income | 75 | €21,374 | €60,468 | +€39,094 | +183% |
| Financial charges | 65/66B | €184 | €1,403 | +€1,219 | +662% |
| Recurring financial charges | 65 | €184 | €1,403 | +€1,219 | +662% |
| Profit (loss) for the period before taxes | 9903 | €316,545 | €435,708 | +€119,163 | +37.6% |
| Income taxes | 67/77 | €93,006 | €143,382 | +€50,376 | +54.2% |
| Profit (loss) for the period | 9904 | €223,540 | €292,326 | +€68,787 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €223,540 | €292,326 | +€68,787 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.