OMEXPERT: 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.
OMEXPERT
Largest movements
- Tangible fixed assets +€3,017
up €3,017 (+1005.0%), from €300 to €3,317
- Cash -€2,227
down €2,227 (-29.0%), from €7,677 to €5,450
mainly Other debts (-€4,222) and Investment in fixed assets (net) (-€3,963)
- Stocks and contracts -€1,075
down €1,075 (-28.8%), from €3,733 to €2,658
- Deferred charges and accrued income +€629
up €629 (+1539.8%), from €41 to €670
- Profit (loss) carried forward +€4,788
up €4,788 (+18.6%), from -€25,788 to -€21,000
- Other debts -€4,222
down €4,222 (-25.9%), from €16,304 to €12,082
- Trade debts -€530
down €530 (-100.0%), from €530 to €0
- Tax, wage and social debts +€329
up €329 (+119.7%), from €275 to €603
- Write-downs -€5,994
down €5,994, from €3,733 to -€2,261
- Gross operating margin +€2,524
up €2,524 (+103.7%), from €2,434 to €4,958
- Taxes +€1,079
up €1,079 (+392.8%), from €275 to €1,353
- Depreciation +€380
up €380 (+67.0%), from €567 to €946
- Other operating charges -€322
down €322 (-83.3%), from €387 to €65
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 | €11,781 | €12,146 | +€365 | +3.1% |
| Fixed assets | 21/28 | €330 | €3,347 | +€3,017 | +913.7% |
| Tangible fixed assets | 22/27 | €300 | €3,317 | +€3,017 | +1005.0% |
| Furniture and vehicles | 24 | €300 | €3,317 | +€3,017 | +1005.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €11,451 | €8,799 | -€2,652 | -23.2% |
| Stocks and contracts in progress | 3 | €3,733 | €2,658 | -€1,075 | -28.8% |
| Stocks | 30/36 | €3,733 | €2,658 | -€1,075 | -28.8% |
| Amounts receivable within one year | 40/41 | €0 | €21 | +€21 | |
| Trade receivables | 40 | €0 | €21 | +€21 | |
| Cash at bank and in hand | 54/58 | €7,677 | €5,450 | -€2,227 | -29.0% |
| Deferred charges and accrued income | 490/1 | €41 | €670 | +€629 | +1539.8% |
| Total equity and liabilities | 10/49 | €11,781 | €12,146 | +€365 | +3.1% |
| Equity | 10/15 | -€5,328 | -€540 | +€4,788 | +89.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,788 | -€21,000 | +€4,788 | +18.6% |
| Amounts payable | 17/49 | €17,109 | €12,686 | -€4,423 | -25.9% |
| Amounts payable within one year | 42/48 | €17,109 | €12,686 | -€4,423 | -25.9% |
| Trade debts | 44 | €530 | €0 | -€530 | -100.0% |
| Suppliers | 440/4 | €530 | €0 | -€530 | -100.0% |
| Taxes, remuneration and social security | 45 | €275 | €603 | +€329 | +119.7% |
| Taxes | 450/3 | €275 | €603 | +€329 | +119.7% |
| Other amounts payable | 47/48 | €16,304 | €12,082 | -€4,222 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €946 | +€380 | +67.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,733 | -€2,261 | -€5,994 | |
| Other operating charges | 640/8 | €387 | €65 | -€322 | -83.3% |
| Gross operating margin | 9900 | €2,434 | €4,958 | +€2,524 | +103.7% |
| Operating profit (loss) | 9901 | -€2,253 | €6,207 | +€8,460 | |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,320 | €6,142 | +€8,461 | |
| Income taxes | 67/77 | €275 | €1,353 | +€1,079 | +392.8% |
| Profit (loss) for the period | 9904 | -€2,594 | €4,788 | +€7,383 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,594 | €4,788 | +€7,383 |
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 10 October 2026 via checked.be.