OMEGA TREES: 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 TREES
Largest movements
- Tangible fixed assets -€17,257
down €17,257 (-9.6%), from €180,593 to €163,336
of which Land and buildings: -€10,890
- Stocks and contracts +€12,742
up €12,742 (+275%), from €4,639 to €17,381
- Receivables within one year -€11,698
down €11,698 (-32.3%), from €36,163 to €24,465
of which Trade receivables: -€11,698
- Deferred charges and accrued income +€7,428
up €7,428 (+391%), from €1,899 to €9,327
- Debts after one year -€9,217
down €9,217 (-10.9%), from €84,351 to €75,134
- Profit (loss) carried forward +€4,768
up €4,768 (+86.6%), from -€5,504 to -€736
- Short-term financial debts -€2,678
down €2,678 (-89.9%), from €2,980 to €302
- Gross operating margin -€13,026
down €13,026 (-30.5%), from €42,663 to €29,637
- Depreciation +€3,039
up €3,039 (+21.4%), from €14,218 to €17,257
- Financial charges +€1,082
up €1,082 (+26.9%), from €4,022 to €5,104
- Staff costs -€1,000
down €1,000 (-100%), from €1,000 to €0
- Other operating charges +€529
up €529 (+32.9%), from €1,607 to €2,136
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,295 | €214,510 | -€8,785 | -3.9% |
| Fixed assets | 21/28 | €180,593 | €163,336 | -€17,257 | -9.6% |
| Tangible fixed assets | 22/27 | €180,593 | €163,336 | -€17,257 | -9.6% |
| Land and buildings | 22 | €156,611 | €145,721 | -€10,890 | -7.0% |
| Plant, machinery and equipment | 23 | €23,982 | €17,615 | -€6,367 | -26.5% |
| Current assets | 29/58 | €42,701 | €51,173 | +€8,472 | +19.8% |
| Stocks and contracts in progress | 3 | €4,639 | €17,381 | +€12,742 | +275% |
| Stocks | 30/36 | €4,639 | €17,381 | +€12,742 | +275% |
| Amounts receivable within one year | 40/41 | €36,163 | €24,465 | -€11,698 | -32.3% |
| Trade receivables | 40 | €33,663 | €21,965 | -€11,698 | -34.8% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,899 | €9,327 | +€7,428 | +391% |
| Total equity and liabilities | 10/49 | €223,295 | €214,510 | -€8,785 | -3.9% |
| Equity | 10/15 | €38,716 | €43,484 | +€4,768 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €31,820 | €31,820 | = | 0.0% |
| Distributable reserves | 133 | €31,820 | €31,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,504 | -€736 | +€4,768 | +86.6% |
| Amounts payable | 17/49 | €184,579 | €171,026 | -€13,553 | -7.3% |
| Amounts payable after more than one year | 17 | €84,351 | €75,134 | -€9,217 | -10.9% |
| Financial debts | 170/4 | €84,351 | €75,134 | -€9,217 | -10.9% |
| Amounts payable within one year | 42/48 | €100,227 | €95,892 | -€4,335 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €8,852 | €9,217 | +€366 | +4.1% |
| Financial debts | 43 | €2,980 | €302 | -€2,678 | -89.9% |
| Credit institutions | 430/8 | €2,980 | €302 | -€2,678 | -89.9% |
| Trade debts | 44 | €5,722 | €5,858 | +€137 | +2.4% |
| Suppliers | 440/4 | €5,722 | €5,858 | +€137 | +2.4% |
| Taxes, remuneration and social security | 45 | €4,902 | €2,749 | -€2,153 | -43.9% |
| Taxes | 450/3 | €4,902 | €2,749 | -€2,153 | -43.9% |
| Other amounts payable | 47/48 | €77,772 | €77,766 | -€7 | 0.0% |
| Remuneration, social security and pensions | 62 | €1,000 | €0 | -€1,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,218 | €17,257 | +€3,039 | +21.4% |
| Other operating charges | 640/8 | €1,607 | €2,136 | +€529 | +32.9% |
| Gross operating margin | 9900 | €42,663 | €29,637 | -€13,026 | -30.5% |
| Operating profit (loss) | 9901 | €25,838 | €10,245 | -€15,593 | -60.4% |
| Financial income | 75/76B | €114 | €8 | -€106 | -92.8% |
| Recurring financial income | 75 | €114 | €8 | -€106 | -92.8% |
| Financial charges | 65/66B | €4,022 | €5,104 | +€1,082 | +26.9% |
| Recurring financial charges | 65 | €4,022 | €5,104 | +€1,082 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €21,930 | €5,149 | -€16,781 | -76.5% |
| Income taxes | 67/77 | - | €381 | +€381 | |
| Profit (loss) for the period | 9904 | €21,930 | €4,768 | -€17,162 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,930 | €4,768 | -€17,162 | -78.3% |
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 18 October 2026 via checked.be.