OMEGA-TRONICS: 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-TRONICS
Largest movements
- Receivables within one year +€41,210
up €41,210 (+124%), from €33,364 to €74,574
of which Trade receivables: +€32,337
- Cash -€20,077
down €20,077 (-26.2%), from €76,526 to €56,449
mainly Receivables within one year (-€41,210) and Investment in fixed assets (net) (-€5,810)
- Reserves +€16,338
up €16,338 (+15.7%), from €104,117 to €120,455
- Tax, wage and social debts +€5,877
up €5,877 (+131%), from €4,502 to €10,379
of which Taxes: +€8,525
- Trade debts -€2,627
down €2,627 (-33.2%), from €7,911 to €5,283
- Gross operating margin +€31,455
up €31,455, from -€1,546 to €29,909
- Taxes +€5,049
up €5,049 (+1,636%), from €309 to €5,357
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 | €135,389 | €155,130 | +€19,741 | +14.6% |
| Fixed assets | 21/28 | €23,653 | €22,178 | -€1,475 | -6.2% |
| Tangible fixed assets | 22/27 | €23,653 | €22,178 | -€1,475 | -6.2% |
| Land and buildings | 22 | €9,762 | €8,619 | -€1,143 | -11.7% |
| Plant, machinery and equipment | 23 | €2,292 | €4,864 | +€2,572 | +112% |
| Furniture and vehicles | 24 | €11,599 | €8,695 | -€2,904 | -25.0% |
| Current assets | 29/58 | €111,736 | €132,952 | +€21,216 | +19.0% |
| Amounts receivable within one year | 40/41 | €33,364 | €74,574 | +€41,210 | +124% |
| Trade receivables | 40 | €27,903 | €60,240 | +€32,337 | +116% |
| Other amounts receivable | 41 | €5,461 | €14,334 | +€8,873 | +162% |
| Cash at bank and in hand | 54/58 | €76,526 | €56,449 | -€20,077 | -26.2% |
| Deferred charges and accrued income | 490/1 | €1,845 | €1,928 | +€83 | +4.5% |
| Total equity and liabilities | 10/49 | €135,389 | €155,130 | +€19,741 | +14.6% |
| Equity | 10/15 | €122,717 | €139,055 | +€16,338 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,117 | €120,455 | +€16,338 | +15.7% |
| Distributable reserves | 133 | €104,117 | €120,455 | +€16,338 | +15.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,672 | €16,074 | +€3,402 | +26.8% |
| Amounts payable within one year | 42/48 | €12,672 | €16,074 | +€3,402 | +26.8% |
| Trade debts | 44 | €7,911 | €5,283 | -€2,627 | -33.2% |
| Suppliers | 440/4 | €7,911 | €5,283 | -€2,627 | -33.2% |
| Taxes, remuneration and social security | 45 | €4,502 | €10,379 | +€5,877 | +131% |
| Taxes | 450/3 | €630 | €9,154 | +€8,525 | +1,354% |
| Remuneration and social security | 454/9 | €3,872 | €1,224 | -€2,648 | -68.4% |
| Other amounts payable | 47/48 | €259 | €412 | +€153 | +59.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,351 | €7,285 | -€66 | -0.9% |
| Other operating charges | 640/8 | €317 | €343 | +€26 | +8.2% |
| Gross operating margin | 9900 | -€1,546 | €29,909 | +€31,455 | |
| Operating profit (loss) | 9901 | -€9,214 | €22,282 | +€31,496 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €721 | €588 | -€134 | -18.5% |
| Recurring financial charges | 65 | €721 | €588 | -€134 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,935 | €21,696 | +€31,631 | |
| Income taxes | 67/77 | €309 | €5,357 | +€5,049 | +1,636% |
| Profit (loss) for the period | 9904 | -€10,244 | €16,338 | +€26,582 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,244 | €16,338 | +€26,582 |
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 22 October 2026 via checked.be.