OMER O STORE: 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.
OMER O STORE
Largest movements
- Receivables within one year -€23,698
down €23,698 (-78.1%), from €30,329 to €6,631
of which Other amounts receivable: -€23,611
- Cash -€2,981
down €2,981 (-65.6%), from €4,545 to €1,564
mainly Short-term financial debts (-€34,553) and Tax, wage and social debts (-€5,616)
- Tangible fixed assets -€1,178
down €1,178 (-50.0%), from €2,356 to €1,178
- Deferred charges and accrued income -€900
down €900 (-100.0%), from €900 to €0
- Short-term financial debts -€34,553
down €34,553 (-100.0%), from €34,553 to €0
- Profit (loss) carried forward +€10,472
up €10,472 (+97.9%), from -€10,700 to -€228
- Tax, wage and social debts -€5,616
down €5,616 (-45.7%), from €12,277 to €6,661
- Trade debts +€940
new in 2024: €940
- Purchases and services -€57,530
down €57,530 (-62.8%), from €91,570 to €34,040
- Turnover -€35,267
down €35,267 (-43.2%), from €81,681 to €46,414
- Gross operating margin +€22,263
up €22,263, from -€9,889 to €12,374
- Depreciation +€1,178
new in 2024: €1,178
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 | €38,130 | €9,374 | -€28,756 | -75.4% |
| Fixed assets | 21/28 | €2,356 | €1,178 | -€1,178 | -50.0% |
| Tangible fixed assets | 22/27 | €2,356 | €1,178 | -€1,178 | -50.0% |
| Plant, machinery and equipment | 23 | €2,356 | €1,178 | -€1,178 | -50.0% |
| Current assets | 29/58 | €35,774 | €8,196 | -€27,578 | -77.1% |
| Amounts receivable within one year | 40/41 | €30,329 | €6,631 | -€23,698 | -78.1% |
| Trade receivables | 40 | €87 | €0 | -€87 | -100.0% |
| Other amounts receivable | 41 | €30,242 | €6,631 | -€23,611 | -78.1% |
| Cash at bank and in hand | 54/58 | €4,545 | €1,564 | -€2,981 | -65.6% |
| Deferred charges and accrued income | 490/1 | €900 | €0 | -€900 | -100.0% |
| Total equity and liabilities | 10/49 | €38,130 | €9,374 | -€28,756 | -75.4% |
| Equity | 10/15 | -€8,700 | €1,772 | +€10,472 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,700 | -€228 | +€10,472 | +97.9% |
| Amounts payable | 17/49 | €46,830 | €7,602 | -€39,228 | -83.8% |
| Amounts payable within one year | 42/48 | €46,830 | €7,602 | -€39,228 | -83.8% |
| Financial debts | 43 | €34,553 | €0 | -€34,553 | -100.0% |
| Credit institutions | 430/8 | €34,553 | €0 | -€34,553 | -100.0% |
| Trade debts | 44 | - | €940 | +€940 | |
| Suppliers | 440/4 | - | €940 | +€940 | |
| Taxes, remuneration and social security | 45 | €12,277 | €6,661 | -€5,616 | -45.7% |
| Taxes | 450/3 | €12,277 | €6,661 | -€5,616 | -45.7% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €81,681 | €46,414 | -€35,267 | -43.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €91,570 | €34,040 | -€57,530 | -62.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,178 | +€1,178 | |
| Other operating charges | 640/8 | €543 | €0 | -€543 | -100.0% |
| Gross operating margin | 9900 | -€9,889 | €12,374 | +€22,263 | |
| Operating profit (loss) | 9901 | -€10,432 | €11,196 | +€21,628 | |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €268 | €742 | +€474 | +177.0% |
| Recurring financial charges | 65 | €268 | €742 | +€474 | +177.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,700 | €10,472 | +€21,172 | |
| Profit (loss) for the period | 9904 | -€10,700 | €10,472 | +€21,172 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,700 | €10,472 | +€21,172 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.