OMG Atelier: 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.
OMG Atelier
Largest movements
- Cash -€9,366
down €9,366 (-66.9%), from €14,006 to €4,640
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€11,331)
- Stocks and contracts -€2,381
down €2,381 (-4.7%), from €50,691 to €48,310
- Profit (loss) carried forward -€28,386
down €28,386 (-58.8%), from €48,264 to €19,878
- Other debts +€11,614
up €11,614 (+30.8%), from €37,665 to €49,279
- Current portion of long-term debt +€4,202
up €4,202 (+220%), from €1,913 to €6,115
- Tax, wage and social debts +€3,079
up €3,079 (+56.8%), from €5,422 to €8,501
of which Taxes: +€2,079
- Gross operating margin -€5,774
down €5,774 (-27.4%), from €21,067 to €15,293
- Depreciation +€2,249
up €2,249 (+28.6%), from €7,858 to €10,107
- Taxes -€1,288
down €1,288 (-51.8%), from €2,489 to €1,201
- Financial income -€282
down €282 (-26.0%), from €1,086 to €804
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 | €125,040 | €114,284 | -€10,756 | -8.6% |
| Fixed assets | 21/28 | €17,636 | €18,860 | +€1,224 | +6.9% |
| Tangible fixed assets | 22/27 | €17,506 | €18,730 | +€1,224 | +7.0% |
| Land and buildings | 22 | €6,405 | €5,379 | -€1,026 | -16.0% |
| Plant, machinery and equipment | 23 | €9,689 | €5,951 | -€3,738 | -38.6% |
| Furniture and vehicles | 24 | €1,412 | €872 | -€540 | -38.2% |
| Leasing and similar rights | 25 | - | €6,528 | +€6,528 | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €107,404 | €95,424 | -€11,980 | -11.2% |
| Stocks and contracts in progress | 3 | €50,691 | €48,310 | -€2,381 | -4.7% |
| Stocks | 30/36 | €50,691 | €48,310 | -€2,381 | -4.7% |
| Amounts receivable within one year | 40/41 | €5,927 | €5,387 | -€540 | -9.1% |
| Trade receivables | 40 | €1,004 | €388 | -€617 | -61.4% |
| Other amounts receivable | 41 | €4,923 | €5,000 | +€77 | +1.6% |
| Current investments | 50/53 | €35,163 | €35,359 | +€196 | +0.6% |
| Cash at bank and in hand | 54/58 | €14,006 | €4,640 | -€9,366 | -66.9% |
| Deferred charges and accrued income | 490/1 | €1,617 | €1,728 | +€111 | +6.9% |
| Total equity and liabilities | 10/49 | €125,040 | €114,284 | -€10,756 | -8.6% |
| Equity | 10/15 | €68,724 | €40,338 | -€28,386 | -41.3% |
| 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 | €48,264 | €19,878 | -€28,386 | -58.8% |
| Amounts payable | 17/49 | €56,316 | €73,946 | +€17,630 | +31.3% |
| Amounts payable within one year | 42/48 | €56,316 | €73,946 | +€17,630 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €1,913 | €6,115 | +€4,202 | +220% |
| Financial debts | 43 | €48 | - | -€48 | |
| Credit institutions | 430/8 | €48 | - | -€48 | |
| Trade debts | 44 | €11,268 | €10,051 | -€1,217 | -10.8% |
| Suppliers | 440/4 | €11,268 | €10,051 | -€1,217 | -10.8% |
| Taxes, remuneration and social security | 45 | €5,422 | €8,501 | +€3,079 | +56.8% |
| Taxes | 450/3 | €5,422 | €7,501 | +€2,079 | +38.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €37,665 | €49,279 | +€11,614 | +30.8% |
| Remuneration, social security and pensions | 62 | €48 | - | -€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,858 | €10,107 | +€2,249 | +28.6% |
| Other operating charges | 640/8 | €580 | €400 | -€180 | -31.1% |
| Gross operating margin | 9900 | €21,067 | €15,293 | -€5,774 | -27.4% |
| Operating profit (loss) | 9901 | €12,581 | €4,787 | -€7,794 | -62.0% |
| Financial income | 75/76B | €1,086 | €804 | -€282 | -26.0% |
| Recurring financial income | 75 | €1,086 | €804 | -€282 | -26.0% |
| Financial charges | 65/66B | €2,778 | €2,776 | -€2 | -0.1% |
| Recurring financial charges | 65 | €2,778 | €2,776 | -€2 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €10,889 | €2,815 | -€8,074 | -74.1% |
| Income taxes | 67/77 | €2,489 | €1,201 | -€1,288 | -51.8% |
| Profit (loss) for the period | 9904 | €8,400 | €1,614 | -€6,786 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,400 | €1,614 | -€6,786 | -80.8% |
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 28 October 2026 via checked.be.