OMERTA: 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.
OMERTA
Largest movements
- Cash +€9,113
up €9,113 (+35.7%), from €25,554 to €34,667
mainly Receivables within one year (+€7,854) and Net result for the year (+€3,695)
- Receivables within one year -€7,854
down €7,854 (-20.4%), from €38,536 to €30,682
of which Trade receivables: -€9,120
- Tangible fixed assets -€1,091
down €1,091 (-25.2%), from €4,331 to €3,240
- Trade debts -€3,920
down €3,920 (-90.2%), from €4,348 to €428
- Profit (loss) carried forward +€3,695
up €3,695 (+22.0%), from -€16,812 to -€13,117
- Other debts -€1,887
down €1,887 (-26.2%), from €7,196 to €5,309
- Tax, wage and social debts +€1,721
up €1,721 (+42.4%), from €4,061 to €5,782
- Gross operating margin -€16,426
down €16,426 (-70.9%), from €23,156 to €6,730
- Depreciation -€696
down €696 (-38.9%), from €1,787 to €1,091
- Other operating charges +€313
up €313 (+23.9%), from €1,307 to €1,620
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 | €71,773 | €71,382 | -€391 | -0.5% |
| Fixed assets | 21/28 | €4,856 | €3,765 | -€1,091 | -22.5% |
| Tangible fixed assets | 22/27 | €4,331 | €3,240 | -€1,091 | -25.2% |
| Furniture and vehicles | 24 | €4,331 | €3,240 | -€1,091 | -25.2% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €66,917 | €67,617 | +€700 | +1.0% |
| Stocks and contracts in progress | 3 | €1,435 | €1,018 | -€417 | -29.1% |
| Stocks | 30/36 | €1,435 | €1,018 | -€417 | -29.1% |
| Amounts receivable within one year | 40/41 | €38,536 | €30,682 | -€7,854 | -20.4% |
| Trade receivables | 40 | €38,160 | €29,040 | -€9,120 | -23.9% |
| Other amounts receivable | 41 | €376 | €1,642 | +€1,266 | +336.7% |
| Cash at bank and in hand | 54/58 | €25,554 | €34,667 | +€9,113 | +35.7% |
| Deferred charges and accrued income | 490/1 | €1,392 | €1,250 | -€142 | -10.2% |
| Total equity and liabilities | 10/49 | €71,773 | €71,382 | -€391 | -0.5% |
| Equity | 10/15 | €56,168 | €59,863 | +€3,695 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,780 | €66,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,920 | €64,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,812 | -€13,117 | +€3,695 | +22.0% |
| Amounts payable | 17/49 | €15,605 | €11,519 | -€4,086 | -26.2% |
| Amounts payable within one year | 42/48 | €15,605 | €11,519 | -€4,086 | -26.2% |
| Trade debts | 44 | €4,348 | €428 | -€3,920 | -90.2% |
| Suppliers | 440/4 | €4,348 | €428 | -€3,920 | -90.2% |
| Taxes, remuneration and social security | 45 | €4,061 | €5,782 | +€1,721 | +42.4% |
| Taxes | 450/3 | €4,061 | €5,782 | +€1,721 | +42.4% |
| Other amounts payable | 47/48 | €7,196 | €5,309 | -€1,887 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,787 | €1,091 | -€696 | -38.9% |
| Other operating charges | 640/8 | €1,307 | €1,620 | +€313 | +23.9% |
| Gross operating margin | 9900 | €23,156 | €6,730 | -€16,426 | -70.9% |
| Operating profit (loss) | 9901 | €20,062 | €4,019 | -€16,043 | -80.0% |
| Financial income | 75/76B | €1 | €55 | +€54 | +5400.0% |
| Recurring financial income | 75 | €1 | €55 | +€54 | +5400.0% |
| Financial charges | 65/66B | €162 | €93 | -€69 | -42.6% |
| Recurring financial charges | 65 | €162 | €93 | -€69 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €19,901 | €3,981 | -€15,920 | -80.0% |
| Income taxes | 67/77 | €271 | €286 | +€15 | +5.5% |
| Profit (loss) for the period | 9904 | €19,630 | €3,695 | -€15,935 | -81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,630 | €3,695 | -€15,935 | -81.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.