OMICRON CONSULTING: 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.
OMICRON CONSULTING
Largest movements
- Stocks and contracts +€1,290
up €1,290 (+4.2%), from €30,651 to €31,940
- Receivables within one year +€851
up €851 (+64.0%), from €1,330 to €2,180
- Cash -€731
down €731 (-2.8%), from €26,330 to €25,599
mainly Stocks and contracts (-€1,290) and Receivables within one year (-€851)
- Other debts +€2,081
up €2,081 (+12.3%), from €16,961 to €19,042
- Gross operating margin -€7,004
down €7,004 (-80.2%), from €8,729 to €1,725
- Taxes -€636
no longer reported in 2025 (was €636)
- Depreciation +€148
up €148 (+150%), from €99 to €248
- Other operating charges -€139
down €139 (-14.9%), from €936 to €797
- Financial charges -€89
down €89 (-12.4%), from €722 to €632
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 | €59,282 | €61,269 | +€1,987 | +3.4% |
| Fixed assets | 21/28 | €715 | €1,287 | +€572 | +80.0% |
| Tangible fixed assets | 22/27 | €715 | €1,287 | +€572 | +80.0% |
| Plant, machinery and equipment | 23 | €715 | €1,287 | +€572 | +80.0% |
| Current assets | 29/58 | €58,566 | €59,982 | +€1,415 | +2.4% |
| Stocks and contracts in progress | 3 | €30,651 | €31,940 | +€1,290 | +4.2% |
| Stocks | 30/36 | €30,651 | €31,940 | +€1,290 | +4.2% |
| Amounts receivable within one year | 40/41 | €1,330 | €2,180 | +€851 | +64.0% |
| Trade receivables | 40 | €1,330 | €2,180 | +€851 | +64.0% |
| Cash at bank and in hand | 54/58 | €26,330 | €25,599 | -€731 | -2.8% |
| Deferred charges and accrued income | 490/1 | €256 | €263 | +€6 | +2.4% |
| Total equity and liabilities | 10/49 | €59,282 | €61,269 | +€1,987 | +3.4% |
| Equity | 10/15 | €38,411 | €38,459 | +€48 | +0.1% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €28,495 | €28,543 | +€48 | +0.2% |
| Distributable reserves | 133 | €28,495 | €28,543 | +€48 | +0.2% |
| Amounts payable | 17/49 | €20,871 | €22,810 | +€1,939 | +9.3% |
| Amounts payable within one year | 42/48 | €20,871 | €22,810 | +€1,939 | +9.3% |
| Trade debts | 44 | €1,208 | €752 | -€456 | -37.7% |
| Suppliers | 440/4 | €1,208 | €752 | -€456 | -37.7% |
| Taxes, remuneration and social security | 45 | €2,702 | €3,016 | +€314 | +11.6% |
| Taxes | 450/3 | €2,702 | €3,016 | +€314 | +11.6% |
| Other amounts payable | 47/48 | €16,961 | €19,042 | +€2,081 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €248 | +€148 | +150% |
| Other operating charges | 640/8 | €936 | €797 | -€139 | -14.9% |
| Gross operating margin | 9900 | €8,729 | €1,725 | -€7,004 | -80.2% |
| Operating profit (loss) | 9901 | €7,694 | €681 | -€7,014 | -91.2% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €722 | €632 | -€89 | -12.4% |
| Recurring financial charges | 65 | €722 | €632 | -€89 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €6,994 | €48 | -€6,946 | -99.3% |
| Income taxes | 67/77 | €636 | - | -€636 | |
| Profit (loss) for the period | 9904 | €6,358 | €48 | -€6,310 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,358 | €48 | -€6,310 | -99.2% |
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.