OMER TAS: 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 TAS
Largest movements
- Cash +€5,994
up €5,994 (+15.6%), from €38,426 to €44,419
mainly Other debts (+€24,600) and Net result for the year (+€11,800)
- Tangible fixed assets +€839
up €839 (+79.7%), from €1,052 to €1,892
- Other debts +€24,600
new in 2025: €24,600
- Profit (loss) carried forward -€18,200
down €18,200 (-70.1%), from €25,952 to €7,752
- Gross operating margin -€8,207
down €8,207 (-33.2%), from €24,709 to €16,502
- Taxes -€2,164
down €2,164 (-35.5%), from €6,098 to €3,933
- Depreciation +€465
up €465 (+220.0%), from €211 to €676
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.
Cash bridge derived
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 | €39,591 | €46,531 | +€6,940 | +17.5% |
| Fixed assets | 21/28 | €1,052 | €1,892 | +€839 | +79.7% |
| Tangible fixed assets | 22/27 | €1,052 | €1,892 | +€839 | +79.7% |
| Furniture and vehicles | 24 | €1,052 | €1,892 | +€839 | +79.7% |
| Current assets | 29/58 | €38,539 | €44,639 | +€6,100 | +15.8% |
| Amounts receivable within one year | 40/41 | €113 | €220 | +€107 | +94.3% |
| Trade receivables | 40 | €113 | €220 | +€107 | +94.3% |
| Cash at bank and in hand | 54/58 | €38,426 | €44,419 | +€5,994 | +15.6% |
| Total equity and liabilities | 10/49 | €39,591 | €46,531 | +€6,940 | +17.5% |
| Equity | 10/15 | €27,452 | €9,252 | -€18,200 | -66.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,952 | €7,752 | -€18,200 | -70.1% |
| Amounts payable | 17/49 | €12,139 | €37,279 | +€25,140 | +207.1% |
| Amounts payable within one year | 42/48 | €12,139 | €37,279 | +€25,140 | +207.1% |
| Trade debts | 44 | €154 | €305 | +€150 | +97.4% |
| Suppliers | 440/4 | €154 | €305 | +€150 | +97.4% |
| Taxes, remuneration and social security | 45 | €11,984 | €12,374 | +€389 | +3.2% |
| Taxes | 450/3 | €11,177 | €11,372 | +€195 | +1.7% |
| Remuneration and social security | 454/9 | €807 | €1,002 | +€195 | +24.1% |
| Other amounts payable | 47/48 | - | €24,600 | +€24,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €676 | +€465 | +220.0% |
| Gross operating margin | 9900 | €24,709 | €16,502 | -€8,207 | -33.2% |
| Operating profit (loss) | 9901 | €24,498 | €15,826 | -€8,672 | -35.4% |
| Financial income | 75/76B | €0 | €217 | +€217 | +113989.5% |
| Recurring financial income | 75 | €0 | €217 | +€217 | +113989.5% |
| Financial charges | 65/66B | €282 | €310 | +€28 | +9.9% |
| Recurring financial charges | 65 | €282 | €310 | +€28 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €24,216 | €15,733 | -€8,483 | -35.0% |
| Income taxes | 67/77 | €6,098 | €3,933 | -€2,164 | -35.5% |
| Profit (loss) for the period | 9904 | €18,119 | €11,800 | -€6,319 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,119 | €11,800 | -€6,319 | -34.9% |
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 12 October 2026 via checked.be.