Omer 03: 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.
Omer 03
Largest movements
- Receivables after one year -€2,211
no longer reported in 2024 (was €2,211)
- Receivables within one year +€1,347
new in 2024: €1,347
of which Trade receivables: +€729
- Cash +€811
up €811 (+40550.0%), from €2 to €813
mainly Tax, wage and social debts (+€22,000) and Receivables after one year (+€2,211)
- Tax, wage and social debts +€22,000
new in 2024: €22,000
- Trade debts -€15,178
down €15,178 (-79.0%), from €19,214 to €4,036
- Profit (loss) carried forward -€6,875
down €6,875 (-22.7%), from -€30,285 to -€37,160
- Gross operating margin +€7,314
up €7,314 (+54.4%), from -€13,453 to -€6,139
- Staff costs +€455
new in 2024: €455
- Financial charges +€281
new in 2024: €281
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.
Cash bridge derived
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 | €2,213 | €2,160 | -€53 | -2.4% |
| Current assets | 29/58 | €2,213 | €2,160 | -€53 | -2.4% |
| Amounts receivable after more than one year | 29 | €2,211 | - | -€2,211 | |
| Trade receivables | 290 | €2,211 | - | -€2,211 | |
| Amounts receivable within one year | 40/41 | - | €1,347 | +€1,347 | |
| Trade receivables | 40 | - | €729 | +€729 | |
| Other amounts receivable | 41 | - | €618 | +€618 | |
| Cash at bank and in hand | 54/58 | €2 | €813 | +€811 | +40550.0% |
| Total equity and liabilities | 10/49 | €2,213 | €2,160 | -€53 | -2.4% |
| Equity | 10/15 | -€28,285 | -€35,160 | -€6,875 | -24.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,285 | -€37,160 | -€6,875 | -22.7% |
| Amounts payable | 17/49 | €30,498 | €37,320 | +€6,822 | +22.4% |
| Amounts payable within one year | 42/48 | €30,498 | €37,320 | +€6,822 | +22.4% |
| Trade debts | 44 | €19,214 | €4,036 | -€15,178 | -79.0% |
| Suppliers | 440/4 | €19,214 | €4,036 | -€15,178 | -79.0% |
| Taxes, remuneration and social security | 45 | - | €22,000 | +€22,000 | |
| Taxes | 450/3 | - | €22,000 | +€22,000 | |
| Other amounts payable | 47/48 | €11,284 | €11,284 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €455 | +€455 | |
| Gross operating margin | 9900 | -€13,453 | -€6,139 | +€7,314 | +54.4% |
| Operating profit (loss) | 9901 | -€13,453 | -€6,594 | +€6,859 | +51.0% |
| Financial charges | 65/66B | - | €281 | +€281 | |
| Recurring financial charges | 65 | - | €281 | +€281 | |
| Profit (loss) for the period before taxes | 9903 | -€13,453 | -€6,875 | +€6,578 | +48.9% |
| Profit (loss) for the period | 9904 | -€13,453 | -€6,875 | +€6,578 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,453 | -€6,875 | +€6,578 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.