OMER VAN WELDEN: 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 VAN WELDEN
Largest movements
- Cash +€133,000
up €133,000 (+120%), from €111,126 to €244,127
mainly Current investments (+€70,000) and Stocks and contracts (+€60,315)
- Current investments -€70,000
down €70,000 (-100%), from €70,000 to €0
- Stocks and contracts -€60,315
down €60,315 (-29.3%), from €205,740 to €145,425
- Tangible fixed assets -€26,487
down €26,487 (-29.7%), from €89,184 to €62,697
of which Leasing and similar rights: -€24,753
- Trade debts -€31,925
down €31,925 (-70.3%), from €45,393 to €13,468
- Reserves +€24,525
up €24,525 (+21.5%), from €114,081 to €138,607
- Debts after one year -€22,520
down €22,520 (-21.1%), from €106,859 to €84,338
of which Financial debts: -€22,520
- Tax, wage and social debts +€8,699
up €8,699 (+48.4%), from €17,967 to €26,666
of which Taxes: +€5,973
- Other operating charges -€6,344
down €6,344 (-77.1%), from €8,226 to €1,881
- Gross operating margin +€5,845
up €5,845 (+3.5%), from €166,606 to €172,451
- Taxes +€3,255
up €3,255 (+32.5%), from €10,017 to €13,272
- Financial income +€2,520
up €2,520 (+330%), from €763 to €3,283
- Financial charges -€2,447
down €2,447 (-27.1%), from €9,027 to €6,580
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 | €551,977 | €526,698 | -€25,279 | -4.6% |
| Fixed assets | 21/28 | €89,184 | €62,697 | -€26,487 | -29.7% |
| Tangible fixed assets | 22/27 | €89,184 | €62,697 | -€26,487 | -29.7% |
| Land and buildings | 22 | €189 | €0 | -€189 | -100% |
| Plant, machinery and equipment | 23 | €1,103 | €361 | -€742 | -67.3% |
| Furniture and vehicles | 24 | €869 | €65 | -€804 | -92.5% |
| Leasing and similar rights | 25 | €87,023 | €62,270 | -€24,753 | -28.4% |
| Current assets | 29/58 | €462,793 | €464,002 | +€1,209 | +0.3% |
| Stocks and contracts in progress | 3 | €205,740 | €145,425 | -€60,315 | -29.3% |
| Stocks | 30/36 | €205,740 | €145,425 | -€60,315 | -29.3% |
| Amounts receivable within one year | 40/41 | €69,823 | €68,655 | -€1,168 | -1.7% |
| Trade receivables | 40 | €66,103 | €64,775 | -€1,328 | -2.0% |
| Other amounts receivable | 41 | €3,720 | €3,880 | +€160 | +4.3% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100% |
| Cash at bank and in hand | 54/58 | €111,126 | €244,127 | +€133,000 | +120% |
| Deferred charges and accrued income | 490/1 | €6,104 | €5,795 | -€309 | -5.1% |
| Total equity and liabilities | 10/49 | €551,977 | €526,698 | -€25,279 | -4.6% |
| Equity | 10/15 | €356,081 | €380,607 | +€24,525 | +6.9% |
| Contributions | 10/11 | €242,000 | €242,000 | = | 0.0% |
| Reserves | 13 | €114,081 | €138,607 | +€24,525 | +21.5% |
| Distributable reserves | 133 | €114,081 | €138,607 | +€24,525 | +21.5% |
| Amounts payable | 17/49 | €195,896 | €146,092 | -€49,804 | -25.4% |
| Amounts payable after more than one year | 17 | €106,859 | €84,338 | -€22,520 | -21.1% |
| Financial debts | 170/4 | €56,859 | €34,338 | -€22,520 | -39.6% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,027 | €61,753 | -€23,274 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €21,619 | -€48 | -0.2% |
| Trade debts | 44 | €45,393 | €13,468 | -€31,925 | -70.3% |
| Suppliers | 440/4 | €45,393 | €13,468 | -€31,925 | -70.3% |
| Taxes, remuneration and social security | 45 | €17,967 | €26,666 | +€8,699 | +48.4% |
| Taxes | 450/3 | €10,375 | €16,348 | +€5,973 | +57.6% |
| Remuneration and social security | 454/9 | €7,592 | €10,318 | +€2,727 | +35.9% |
| Accrued charges and deferred income | 492/3 | €4,010 | €0 | -€4,010 | -100% |
| Non-recurring operating income | 76A | €294 | €0 | -€294 | -100% |
| Remuneration, social security and pensions | 62 | €101,261 | €102,987 | +€1,726 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,684 | €26,487 | -€196 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,150 | €0 | +€1,150 | |
| Other operating charges | 640/8 | €8,226 | €1,881 | -€6,344 | -77.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €166,606 | €172,451 | +€5,845 | +3.5% |
| Operating profit (loss) | 9901 | €31,585 | €41,095 | +€9,510 | +30.1% |
| Financial income | 75/76B | €763 | €3,283 | +€2,520 | +330% |
| Recurring financial income | 75 | €763 | €3,283 | +€2,520 | +330% |
| Financial charges | 65/66B | €9,027 | €6,580 | -€2,447 | -27.1% |
| Recurring financial charges | 65 | €9,027 | €6,580 | -€2,447 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €23,321 | €37,798 | +€14,476 | +62.1% |
| Income taxes | 67/77 | €10,017 | €13,272 | +€3,255 | +32.5% |
| Profit (loss) for the period | 9904 | €13,304 | €24,525 | +€11,222 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,304 | €24,525 | +€11,222 | +84.3% |
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 20 October 2026 via checked.be.