OMEROGLU: 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.
OMEROGLU
Largest movements
- Cash +€40,960
up €40,960 (+62.3%), from €65,723 to €106,682
mainly Net result for the year (+€25,541) and Trade debts (+€14,800)
- Receivables within one year +€3,688
up €3,688 (+22.6%), from €16,285 to €19,972
- Intangible fixed assets -€1,358
down €1,358 (-18.9%), from €7,187 to €5,829
- Reserves +€25,000
up €25,000 (+62.5%), from €40,000 to €65,000
- Trade debts +€14,800
up €14,800 (+126%), from €11,736 to €26,536
- Tax, wage and social debts +€3,663
up €3,663 (+10.4%), from €35,094 to €38,757
of which Taxes: +€5,144
- Gross operating margin -€11,925
down €11,925 (-9.8%), from €122,041 to €110,116
- Other operating charges +€7,045
up €7,045 (+247%), from €2,857 to €9,902
- Taxes -€5,531
down €5,531 (-43.5%), from €12,719 to €7,188
- Staff costs +€3,591
up €3,591 (+6.2%), from €58,292 to €61,883
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 | €90,858 | €134,862 | +€44,004 | +48.4% |
| Fixed assets | 21/28 | €8,851 | €7,778 | -€1,073 | -12.1% |
| Intangible fixed assets | 21 | €7,187 | €5,829 | -€1,358 | -18.9% |
| Tangible fixed assets | 22/27 | €1,664 | €1,949 | +€284 | +17.1% |
| Furniture and vehicles | 24 | €1,664 | €1,949 | +€284 | +17.1% |
| Current assets | 29/58 | €82,007 | €127,084 | +€45,077 | +55.0% |
| Amounts receivable within one year | 40/41 | €16,285 | €19,972 | +€3,688 | +22.6% |
| Other amounts receivable | 41 | €16,285 | €19,972 | +€3,688 | +22.6% |
| Cash at bank and in hand | 54/58 | €65,723 | €106,682 | +€40,960 | +62.3% |
| Deferred charges and accrued income | 490/1 | - | €430 | +€430 | |
| Total equity and liabilities | 10/49 | €90,858 | €134,862 | +€44,004 | +48.4% |
| Equity | 10/15 | €44,028 | €69,569 | +€25,541 | +58.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €40,000 | €65,000 | +€25,000 | +62.5% |
| Distributable reserves | 133 | €40,000 | €65,000 | +€25,000 | +62.5% |
| Profit (loss) carried forward | 14 | €2,528 | €3,069 | +€541 | +21.4% |
| Amounts payable | 17/49 | €46,830 | €65,293 | +€18,463 | +39.4% |
| Amounts payable within one year | 42/48 | €46,830 | €65,293 | +€18,463 | +39.4% |
| Trade debts | 44 | €11,736 | €26,536 | +€14,800 | +126% |
| Suppliers | 440/4 | €11,736 | €26,536 | +€14,800 | +126% |
| Taxes, remuneration and social security | 45 | €35,094 | €38,757 | +€3,663 | +10.4% |
| Taxes | 450/3 | €27,418 | €32,563 | +€5,144 | +18.8% |
| Remuneration and social security | 454/9 | €7,676 | €6,194 | -€1,482 | -19.3% |
| Remuneration, social security and pensions | 62 | €58,292 | €61,883 | +€3,591 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,359 | €2,843 | +€485 | +20.6% |
| Other operating charges | 640/8 | €2,857 | €9,902 | +€7,045 | +247% |
| Gross operating margin | 9900 | €122,041 | €110,116 | -€11,925 | -9.8% |
| Operating profit (loss) | 9901 | €58,534 | €35,487 | -€23,046 | -39.4% |
| Financial income | 75/76B | €15 | €153 | +€138 | +917% |
| Recurring financial income | 75 | €15 | €153 | +€138 | +917% |
| Financial charges | 65/66B | €3,792 | €2,911 | -€880 | -23.2% |
| Recurring financial charges | 65 | €3,792 | €2,911 | -€880 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €54,757 | €32,729 | -€22,028 | -40.2% |
| Income taxes | 67/77 | €12,719 | €7,188 | -€5,531 | -43.5% |
| Profit (loss) for the period | 9904 | €42,038 | €25,541 | -€16,497 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,038 | €25,541 | -€16,497 | -39.2% |
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 14 October 2026 via checked.be.