OMEN CONSULT: 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.
OMEN CONSULT
Largest movements
- Tangible fixed assets +€75,243
up €75,243 (+22.6%), from €332,274 to €407,517
of which Land and buildings: +€78,704
- Receivables within one year -€61,923
down €61,923 (-99.0%), from €62,563 to €640
of which Trade receivables: -€49,007
- Cash +€14,814
up €14,814 (+96.3%), from €15,379 to €30,192
mainly Net result for the year (+€308,537) and Receivables within one year (+€61,923)
- Deferred charges and accrued income -€9,094
down €9,094 (-38.4%), from €23,709 to €14,615
- Reserves +€231,331
up €231,331 (+289%), from €80,001 to €311,333
of which Distributable reserves: +€231,331
- Other debts -€211,850
down €211,850 (-73.1%), from €289,886 to €78,036
- Financial income +€214,588
up €214,588 (+1,155%), from €18,573 to €233,161
- Gross operating margin +€153,700
up €153,700 (+1,556%), from €9,880 to €163,580
- Taxes +€55,950
up €55,950 (+41,361%), from €135 to €56,085
- Depreciation +€4,341
up €4,341 (+20.0%), from €21,708 to €26,049
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 | €454,424 | €478,086 | +€23,662 | +5.2% |
| Fixed assets | 21/28 | €352,774 | €428,017 | +€75,243 | +21.3% |
| Tangible fixed assets | 22/27 | €332,274 | €407,517 | +€75,243 | +22.6% |
| Land and buildings | 22 | €319,623 | €398,327 | +€78,704 | +24.6% |
| Furniture and vehicles | 24 | €4,049 | €2,730 | -€1,319 | -32.6% |
| Other tangible fixed assets | 26 | €8,601 | €6,459 | -€2,142 | -24.9% |
| Financial fixed assets | 28 | €20,500 | €20,500 | = | 0.0% |
| Current assets | 29/58 | €101,650 | €50,069 | -€51,581 | -50.7% |
| Stocks and contracts in progress | 3 | - | €4,623 | +€4,623 | |
| Contracts in progress | 37 | - | €4,623 | +€4,623 | |
| Amounts receivable within one year | 40/41 | €62,563 | €640 | -€61,923 | -99.0% |
| Trade receivables | 40 | €49,424 | €417 | -€49,007 | -99.2% |
| Other amounts receivable | 41 | €13,139 | €223 | -€12,916 | -98.3% |
| Cash at bank and in hand | 54/58 | €15,379 | €30,192 | +€14,814 | +96.3% |
| Deferred charges and accrued income | 490/1 | €23,709 | €14,615 | -€9,094 | -38.4% |
| Total equity and liabilities | 10/49 | €454,424 | €478,086 | +€23,662 | +5.2% |
| Equity | 10/15 | €98,815 | €330,146 | +€231,331 | +234% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,001 | €311,333 | +€231,331 | +289% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,141 | €309,473 | +€231,331 | +296% |
| Profit (loss) carried forward | 14 | €214 | €214 | = | 0.0% |
| Amounts payable | 17/49 | €355,609 | €147,940 | -€207,669 | -58.4% |
| Amounts payable after more than one year | 17 | €47,500 | €49,300 | +€1,800 | +3.8% |
| Financial debts | 170/4 | €47,500 | €42,500 | -€5,000 | -10.5% |
| Other amounts payable | 178/9 | - | €6,800 | +€6,800 | |
| Amounts payable within one year | 42/48 | €308,109 | €94,534 | -€213,575 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €8,062 | €5,413 | -€2,649 | -32.9% |
| Suppliers | 440/4 | €8,062 | €5,413 | -€2,649 | -32.9% |
| Taxes, remuneration and social security | 45 | €5,161 | €6,085 | +€924 | +17.9% |
| Taxes | 450/3 | €5,161 | €6,085 | +€924 | +17.9% |
| Other amounts payable | 47/48 | €289,886 | €78,036 | -€211,850 | -73.1% |
| Accrued charges and deferred income | 492/3 | - | €4,106 | +€4,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,708 | €26,049 | +€4,341 | +20.0% |
| Other operating charges | 640/8 | €2,104 | €2,304 | +€199 | +9.5% |
| Gross operating margin | 9900 | €9,880 | €163,580 | +€153,700 | +1,556% |
| Operating profit (loss) | 9901 | -€13,932 | €135,227 | +€149,159 | |
| Financial income | 75/76B | €18,573 | €233,161 | +€214,588 | +1,155% |
| Recurring financial income | 75 | €18,573 | €233,161 | +€214,588 | +1,155% |
| Financial charges | 65/66B | €4,495 | €3,765 | -€730 | -16.2% |
| Recurring financial charges | 65 | €4,495 | €3,765 | -€730 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €146 | €364,622 | +€364,477 | +250,482% |
| Income taxes | 67/77 | €135 | €56,085 | +€55,950 | +41,361% |
| Profit (loss) for the period | 9904 | €10 | €308,537 | +€308,527 | +3,012,960% |
| Profit (loss) for the period to be appropriated | 9905 | €10 | €308,537 | +€308,527 | +3,012,960% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.