OMEGA TOOLS: 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.
What changed
OMEGA TOOLS
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,853
2024 · -€15,468+€18,321
Equity
€827,838
2024 · €832,184-€4,347
Cash
€97,367
2024 · €82,333+€15,034
Balance sheet total
€855,898
2024 · €844,291+€11,607
Largest movements
Assets
- Cash +€15,034
up €15,034 (+18.3%), from €82,333 to €97,367
mainly Depreciation (+€42,981) and Trade debts (+€7,965)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€21,709
up €21,709 (+84.9%), from €25,564 to €47,272
- Depreciation +€3,566
up €3,566 (+9.0%), from €39,416 to €42,981
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.
Result 2024
-€15,468
Gross operating margin
+€21,709
Depreciation
-€3,566
Other operating charges
+€148
Financial income
-€20
Financial charges
+€101
Taxes
-€52
Result 2025
€2,853
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.
From operations
+€61,010
Investment
-€38,776
Financing
-€7,200
Cash 2024
€82,333
From operations (derived)
+€61,010
Net result for the year
+€2,853
Depreciation
+€42,981
Receivables within one year
-€942
Deferred charges and accrued income
+€164
Trade debts
+€7,965
Tax, wage and social debts
+€1,029
Other debts
+€7,721
Accrued charges and deferred income
-€762
Investment (derived)
-€38,776
Investment in fixed assets (net)
-€38,776
Financing
-€7,200
Contributions, distributions and other
-€7,200
Cash 2025
€97,367
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €844,291 | €855,898 | +€11,607 | +1.4% |
| Fixed assets | 21/28 | €754,902 | €750,696 | -€4,206 | -0.6% |
| Tangible fixed assets | 22/27 | €754,902 | €750,696 | -€4,206 | -0.6% |
| Land and buildings | 22 | €727,911 | €693,235 | -€34,676 | -4.8% |
| Plant, machinery and equipment | 23 | €26,991 | €38,560 | +€11,569 | +42.9% |
| Furniture and vehicles | 24 | - | €18,902 | +€18,902 | |
| Current assets | 29/58 | €89,390 | €105,202 | +€15,812 | +17.7% |
| Amounts receivable within one year | 40/41 | €5,825 | €6,767 | +€942 | +16.2% |
| Trade receivables | 40 | €80 | €6,767 | +€6,686 | +8308.8% |
| Other amounts receivable | 41 | €5,744 | - | -€5,744 | |
| Cash at bank and in hand | 54/58 | €82,333 | €97,367 | +€15,034 | +18.3% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,068 | -€164 | -13.3% |
| Total equity and liabilities | 10/49 | €844,291 | €855,898 | +€11,607 | +1.4% |
| Equity | 10/15 | €832,184 | €827,838 | -€4,347 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €811,733 | €807,386 | -€4,347 | -0.5% |
| Amounts payable | 17/49 | €12,107 | €28,060 | +€15,953 | +131.8% |
| Amounts payable within one year | 42/48 | €4,677 | €21,392 | +€16,715 | +357.4% |
| Trade debts | 44 | €248 | €8,212 | +€7,965 | +3216.1% |
| Suppliers | 440/4 | €248 | €8,212 | +€7,965 | +3216.1% |
| Taxes, remuneration and social security | 45 | €2,569 | €3,599 | +€1,029 | +40.1% |
| Taxes | 450/3 | €2,569 | €3,599 | +€1,029 | +40.1% |
| Other amounts payable | 47/48 | €1,860 | €9,581 | +€7,721 | +415.1% |
| Accrued charges and deferred income | 492/3 | €7,430 | €6,668 | -€762 | -10.3% |
| Non-recurring operating income | 76A | - | €2,545 | +€2,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,416 | €42,981 | +€3,566 | +9.0% |
| Other operating charges | 640/8 | €1,368 | €1,220 | -€148 | -10.8% |
| Gross operating margin | 9900 | €25,564 | €47,272 | +€21,709 | +84.9% |
| Operating profit (loss) | 9901 | -€15,220 | €3,071 | +€18,291 | |
| Financial income | 75/76B | €178 | €158 | -€20 | -11.1% |
| Recurring financial income | 75 | €178 | €158 | -€20 | -11.1% |
| Financial charges | 65/66B | €220 | €119 | -€101 | -46.0% |
| Recurring financial charges | 65 | €220 | €119 | -€101 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,263 | €3,110 | +€18,373 | |
| Income taxes | 67/77 | €205 | €257 | +€52 | +25.2% |
| Profit (loss) for the period | 9904 | -€15,468 | €2,853 | +€18,321 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,468 | €2,853 | +€18,321 |
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 5 October 2026 via checked.be.