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.
Omicron
Largest movements
- Cash -€60,784
down €60,784 (-23.5%), from €258,530 to €197,746
mainly Investment in fixed assets (net) (-€76,050) and Receivables within one year (-€19,377)
- Tangible fixed assets +€38,554
up €38,554 (+20.8%), from €185,369 to €223,924
of which Plant, machinery and equipment: +€26,775
- Receivables within one year +€19,377
up €19,377 (+207.2%), from €9,352 to €28,730
of which Trade receivables: +€23,201
- Intangible fixed assets +€6,157
up €6,157, from €0 to €6,157
- Reserves +€8,409
up €8,409 (+1.9%), from €437,273 to €445,682
- Other debts -€6,395
down €6,395 (-96.5%), from €6,627 to €232
- Depreciation -€14,121
down €14,121 (-31.1%), from €45,459 to €31,339
- Gross operating margin +€5,592
up €5,592 (+14.2%), from €39,275 to €44,867
- Other operating charges +€2,943
up €2,943 (+116.8%), from €2,520 to €5,462
- Financial income +€1,146
up €1,146 (+334.5%), from €343 to €1,489
- Taxes +€850
up €850 (+748.3%), from €114 to €964
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 | €458,991 | €460,610 | +€1,619 | +0.4% |
| Fixed assets | 21/28 | €185,468 | €230,180 | +€44,711 | +24.1% |
| Intangible fixed assets | 21 | €0 | €6,157 | +€6,157 | |
| Tangible fixed assets | 22/27 | €185,369 | €223,924 | +€38,554 | +20.8% |
| Land and buildings | 22 | €147,805 | €159,917 | +€12,112 | +8.2% |
| Plant, machinery and equipment | 23 | €37,231 | €64,006 | +€26,775 | +71.9% |
| Furniture and vehicles | 24 | €333 | €0 | -€333 | -100.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €273,523 | €230,431 | -€43,092 | -15.8% |
| Amounts receivable within one year | 40/41 | €9,352 | €28,730 | +€19,377 | +207.2% |
| Trade receivables | 40 | €799 | €24,000 | +€23,201 | +2903.8% |
| Other amounts receivable | 41 | €8,553 | €4,730 | -€3,824 | -44.7% |
| Cash at bank and in hand | 54/58 | €258,530 | €197,746 | -€60,784 | -23.5% |
| Deferred charges and accrued income | 490/1 | €5,641 | €3,955 | -€1,685 | -29.9% |
| Total equity and liabilities | 10/49 | €458,991 | €460,610 | +€1,619 | +0.4% |
| Equity | 10/15 | €449,673 | €458,082 | +€8,409 | +1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €437,273 | €445,682 | +€8,409 | +1.9% |
| Distributable reserves | 133 | €437,273 | €445,682 | +€8,409 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €9,318 | €2,529 | -€6,789 | -72.9% |
| Amounts payable within one year | 42/48 | €9,318 | €2,529 | -€6,789 | -72.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €941 | €224 | -€717 | -76.2% |
| Suppliers | 440/4 | €941 | €224 | -€717 | -76.2% |
| Taxes, remuneration and social security | 45 | €1,750 | €2,072 | +€322 | +18.4% |
| Taxes | 450/3 | €0 | €322 | +€322 | |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €6,627 | €232 | -€6,395 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,459 | €31,339 | -€14,121 | -31.1% |
| Other operating charges | 640/8 | €2,520 | €5,462 | +€2,943 | +116.8% |
| Gross operating margin | 9900 | €39,275 | €44,867 | +€5,592 | +14.2% |
| Operating profit (loss) | 9901 | -€8,704 | €8,066 | +€16,770 | |
| Financial income | 75/76B | €343 | €1,489 | +€1,146 | +334.5% |
| Recurring financial income | 75 | €343 | €1,489 | +€1,146 | +334.5% |
| Financial charges | 65/66B | €132 | €183 | +€50 | +38.1% |
| Recurring financial charges | 65 | €132 | €183 | +€50 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,494 | €9,372 | +€17,866 | |
| Income taxes | 67/77 | €114 | €964 | +€850 | +748.3% |
| Profit (loss) for the period | 9904 | -€8,607 | €8,409 | +€17,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,607 | €8,409 | +€17,016 |
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.