OMICRON: 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.
What changed
OMICRON
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,056
2024 · €1.8m-€1.8m
Equity
€2.1m
2024 · €2.1m+€14,158
Cash
€100,360
2024 · €68,590+€31,769
Balance sheet total
€2.9m
2024 · €2.9m+€11,068
Largest movements
Assets
- Cash +€31,769
up €31,769 (+46.3%), from €68,590 to €100,360
mainly Depreciation (+€24,116) and Deferred charges and accrued income (+€14,846)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€2.2m
down €2.2m, from €2.2m to -€31,285
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.
Result 2024
€1.8m
Gross operating margin
-€2.2m
Depreciation
-€0
Other operating charges
-€1,583
Other operating items
+€126
Financial income
+€7,100
Financial charges
-€40
Taxes
-€3,523
Deferred taxes and other
+€448,708
Result 2025
€14,056
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.
From operations
+€31,668
Investment
€0
Financing
+€102
Cash 2024
€68,590
From operations (derived)
+€31,668
Net result for the year
+€14,056
Depreciation
+€24,116
Receivables within one year
-€18,260
Deferred charges and accrued income
+€14,846
Provisions
-€1,117
Trade debts
+€1,187
Accrued charges and deferred income
-€3,161
Financing
+€102
Contributions, distributions and other
+€102
Cash 2025
€100,360
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,859,941 | €2,871,009 | +€11,068 | +0.4% |
| Fixed assets | 21/28 | €31,576 | €7,460 | -€24,116 | -76.4% |
| Tangible fixed assets | 22/27 | €31,575 | €7,459 | -€24,116 | -76.4% |
| Land and buildings | 22 | €15,333 | - | -€15,333 | |
| Furniture and vehicles | 24 | €16,241 | €7,459 | -€8,782 | -54.1% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €2,828,365 | €2,863,549 | +€35,184 | +1.2% |
| Amounts receivable within one year | 40/41 | €32,580 | €50,840 | +€18,260 | +56.0% |
| Other amounts receivable | 41 | €32,580 | €50,840 | +€18,260 | +56.0% |
| Current investments | 50/53 | €2,700,000 | €2,700,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,590 | €100,360 | +€31,769 | +46.3% |
| Deferred charges and accrued income | 490/1 | €27,195 | €12,349 | -€14,846 | -54.6% |
| Total equity and liabilities | 10/49 | €2,859,941 | €2,871,009 | +€11,068 | +0.4% |
| Equity | 10/15 | €2,086,486 | €2,100,644 | +€14,158 | +0.7% |
| Contributions | 10/11 | €80,253 | €80,253 | = | 0.0% |
| Reserves | 13 | €2,006,233 | €2,020,391 | +€14,158 | +0.7% |
| Non-distributable reserves | 130/1 | €196,246 | €214,362 | +€18,116 | +9.2% |
| Other | 1319 | €196,246 | €214,362 | +€18,116 | +9.2% |
| Tax-exempt reserves | 132 | €1,798,791 | €1,794,833 | -€3,958 | -0.2% |
| Distributable reserves | 133 | €11,196 | €11,196 | = | 0.0% |
| Provisions and deferred taxes | 16 | €449,825 | €448,708 | -€1,117 | -0.2% |
| Deferred taxes | 168 | €449,825 | €448,708 | -€1,117 | -0.2% |
| Amounts payable | 17/49 | €323,630 | €321,657 | -€1,973 | -0.6% |
| Amounts payable within one year | 42/48 | €317,512 | €318,699 | +€1,187 | +0.4% |
| Trade debts | 44 | €2,512 | €3,699 | +€1,187 | +47.3% |
| Suppliers | 440/4 | €2,512 | €3,699 | +€1,187 | +47.3% |
| Taxes, remuneration and social security | 45 | €2,700 | €2,700 | = | 0.0% |
| Taxes | 450/3 | €700 | €700 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €312,300 | €312,300 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,118 | €2,958 | -€3,161 | -51.7% |
| Non-recurring operating income | 76A | €2,248,123 | - | -€2.2m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,116 | €24,116 | +€0 | 0.0% |
| Other operating charges | 640/8 | €843 | €2,426 | +€1,583 | +187.7% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €2,206,876 | -€31,285 | -€2.2m | |
| Operating profit (loss) | 9901 | €2,181,791 | -€57,827 | -€2.2m | |
| Financial income | 75/76B | €70,720 | €77,819 | +€7,100 | +10.0% |
| Recurring financial income | 75 | €70,720 | €77,819 | +€7,100 | +10.0% |
| Financial charges | 65/66B | €49 | €89 | +€40 | +80.7% |
| Recurring financial charges | 65 | €49 | €89 | +€40 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €2,252,462 | €19,904 | -€2.2m | -99.1% |
| Transfer from deferred taxes | 780 | €1,015 | €1,015 | = | 0.0% |
| Transfer to deferred taxes | 680 | €448,708 | - | -€448,708 | |
| Income taxes | 67/77 | €3,339 | €6,863 | +€3,523 | +105.5% |
| Profit (loss) for the period | 9904 | €1,801,429 | €14,056 | -€1.8m | -99.2% |
| Transfer from tax-exempt reserves | 789 | €4,060 | €4,060 | +€0 | 0.0% |
| Transfer to tax-exempt reserves | 689 | €1,794,833 | - | -€1.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €10,656 | €18,116 | +€7,460 | +70.0% |
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 2 October 2026 via checked.be.