Omerstone: 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.
Omerstone
Largest movements
- Tangible fixed assets +€97,452
up €97,452 (+71.6%), from €136,041 to €233,493
of which Furniture and vehicles: +€82,882
- Cash -€19,213
down €19,213 (-25.7%), from €74,775 to €55,563
mainly Investment in fixed assets (net) (-€139,943) and Deferred charges and accrued income (-€15,403)
- Deferred charges and accrued income +€15,403
new in 2025: €15,403
- Receivables within one year -€8,131
down €8,131 (-2.8%), from €291,305 to €283,175
of which Other amounts receivable: -€12,941
- Reserves +€35,645
up €35,645 (+13.5%), from €264,522 to €300,168
- Trade debts +€31,234
up €31,234 (+338.1%), from €9,238 to €40,472
- Current portion of long-term debt +€17,344
up €17,344 (+87.2%), from €19,898 to €37,241
- Debts after one year +€15,079
up €15,079 (+21.1%), from €71,322 to €86,401
- Tax, wage and social debts -€14,779
down €14,779 (-14.3%), from €103,540 to €88,761
of which Taxes: -€21,579
- Gross operating margin -€299,667
down €299,667 (-52.7%), from €568,778 to €269,112
- Taxes -€70,287
down €70,287 (-88.3%), from €79,561 to €9,274
- Staff costs -€17,640
down €17,640 (-9.4%), from €187,433 to €169,793
- Depreciation +€13,917
up €13,917 (+48.7%), from €28,575 to €42,491
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 | €502,121 | €587,633 | +€85,512 | +17.0% |
| Fixed assets | 21/28 | €136,041 | €233,493 | +€97,452 | +71.6% |
| Tangible fixed assets | 22/27 | €136,041 | €233,493 | +€97,452 | +71.6% |
| Land and buildings | 22 | €41,831 | €39,164 | -€2,667 | -6.4% |
| Plant, machinery and equipment | 23 | €25,301 | €57,332 | +€32,031 | +126.6% |
| Furniture and vehicles | 24 | €13,003 | €95,885 | +€82,882 | +637.4% |
| Leasing and similar rights | 25 | €55,906 | €41,112 | -€14,794 | -26.5% |
| Current assets | 29/58 | €366,080 | €354,140 | -€11,940 | -3.3% |
| Amounts receivable within one year | 40/41 | €291,305 | €283,175 | -€8,131 | -2.8% |
| Trade receivables | 40 | €260,293 | €265,104 | +€4,810 | +1.8% |
| Other amounts receivable | 41 | €31,012 | €18,071 | -€12,941 | -41.7% |
| Cash at bank and in hand | 54/58 | €74,775 | €55,563 | -€19,213 | -25.7% |
| Deferred charges and accrued income | 490/1 | - | €15,403 | +€15,403 | |
| Total equity and liabilities | 10/49 | €502,121 | €587,633 | +€85,512 | +17.0% |
| Equity | 10/15 | €265,522 | €301,168 | +€35,645 | +13.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €264,522 | €300,168 | +€35,645 | +13.5% |
| Distributable reserves | 133 | €264,522 | €300,168 | +€35,645 | +13.5% |
| Amounts payable | 17/49 | €236,599 | €286,465 | +€49,866 | +21.1% |
| Amounts payable after more than one year | 17 | €71,322 | €86,401 | +€15,079 | +21.1% |
| Financial debts | 170/4 | €71,322 | €86,401 | +€15,079 | +21.1% |
| Amounts payable within one year | 42/48 | €132,676 | €166,475 | +€33,799 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €19,898 | €37,241 | +€17,344 | +87.2% |
| Trade debts | 44 | €9,238 | €40,472 | +€31,234 | +338.1% |
| Suppliers | 440/4 | €9,238 | €40,472 | +€31,234 | +338.1% |
| Taxes, remuneration and social security | 45 | €103,540 | €88,761 | -€14,779 | -14.3% |
| Taxes | 450/3 | €87,667 | €66,088 | -€21,579 | -24.6% |
| Remuneration and social security | 454/9 | €15,872 | €22,673 | +€6,801 | +42.8% |
| Accrued charges and deferred income | 492/3 | €32,601 | €33,589 | +€988 | +3.0% |
| Remuneration, social security and pensions | 62 | €187,433 | €169,793 | -€17,640 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,575 | €42,491 | +€13,917 | +48.7% |
| Other operating charges | 640/8 | €3,100 | €1,074 | -€2,026 | -65.3% |
| Non-recurring operating charges | 66A | €299 | - | -€299 | |
| Gross operating margin | 9900 | €568,778 | €269,112 | -€299,667 | -52.7% |
| Operating profit (loss) | 9901 | €349,373 | €55,753 | -€293,619 | -84.0% |
| Financial income | 75/76B | €594 | €284 | -€310 | -52.2% |
| Recurring financial income | 75 | €594 | €284 | -€310 | -52.2% |
| Financial charges | 65/66B | €5,882 | €11,118 | +€5,235 | +89.0% |
| Recurring financial charges | 65 | €5,882 | €11,118 | +€5,235 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €344,084 | €44,919 | -€299,164 | -86.9% |
| Income taxes | 67/77 | €79,561 | €9,274 | -€70,287 | -88.3% |
| Profit (loss) for the period | 9904 | €264,522 | €35,645 | -€228,877 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €264,522 | €35,645 | -€228,877 | -86.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.