OMIT: 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.
OMIT
Largest movements
- Cash +€41,154
up €41,154 (+295%), from €13,974 to €55,128
mainly Net result for the year (+€48,679) and Other debts (+€45,667)
- Receivables within one year -€7,418
down €7,418 (-14.2%), from €52,370 to €44,952
of which Trade receivables: -€8,509
- Other debts +€45,667
up €45,667 (+240%), from €19,066 to €64,734
- Tax, wage and social debts -€8,429
down €8,429 (-35.0%), from €24,081 to €15,652
of which Taxes: -€8,477
- Reserves -€6,321
down €6,321 (-26.7%), from €23,704 to €17,382
- Trade debts +€4,458
up €4,458 (+33.1%), from €13,466 to €17,924
- Gross operating margin +€37,794
up €37,794 (+107%), from €35,478 to €73,272
- Taxes +€7,021
up €7,021 (+119%), from €5,888 to €12,909
- Depreciation +€1,555
up €1,555 (+17.3%), from €9,006 to €10,561
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 | €80,319 | €115,693 | +€35,374 | +44.0% |
| Fixed assets | 21/28 | €13,385 | €14,424 | +€1,040 | +7.8% |
| Tangible fixed assets | 22/27 | €13,385 | €14,424 | +€1,040 | +7.8% |
| Plant, machinery and equipment | 23 | €3,320 | €9,697 | +€6,378 | +192% |
| Furniture and vehicles | 24 | €10,065 | €4,727 | -€5,338 | -53.0% |
| Current assets | 29/58 | €66,934 | €101,269 | +€34,335 | +51.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,370 | €44,952 | -€7,418 | -14.2% |
| Trade receivables | 40 | €49,258 | €40,749 | -€8,509 | -17.3% |
| Other amounts receivable | 41 | €3,112 | €4,203 | +€1,091 | +35.1% |
| Cash at bank and in hand | 54/58 | €13,974 | €55,128 | +€41,154 | +295% |
| Deferred charges and accrued income | 490/1 | €591 | €1,189 | +€599 | +101% |
| Total equity and liabilities | 10/49 | €80,319 | €115,693 | +€35,374 | +44.0% |
| Equity | 10/15 | €23,705 | €17,383 | -€6,321 | -26.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €23,704 | €17,382 | -€6,321 | -26.7% |
| Distributable reserves | 133 | €23,704 | €17,382 | -€6,321 | -26.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,614 | €98,310 | +€41,696 | +73.6% |
| Amounts payable within one year | 42/48 | €56,614 | €98,310 | +€41,696 | +73.6% |
| Trade debts | 44 | €13,466 | €17,924 | +€4,458 | +33.1% |
| Suppliers | 440/4 | €13,466 | €17,924 | +€4,458 | +33.1% |
| Taxes, remuneration and social security | 45 | €24,081 | €15,652 | -€8,429 | -35.0% |
| Taxes | 450/3 | €21,069 | €12,592 | -€8,477 | -40.2% |
| Remuneration and social security | 454/9 | €3,012 | €3,060 | +€47 | +1.6% |
| Other amounts payable | 47/48 | €19,066 | €64,734 | +€45,667 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,006 | €10,561 | +€1,555 | +17.3% |
| Other operating charges | 640/8 | €1,023 | €926 | -€97 | -9.4% |
| Gross operating margin | 9900 | €35,478 | €73,272 | +€37,794 | +107% |
| Operating profit (loss) | 9901 | €25,449 | €61,785 | +€36,336 | +143% |
| Financial income | 75/76B | €0 | €5 | +€5 | +2,994% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2,994% |
| Financial charges | 65/66B | €125 | €202 | +€77 | +61.6% |
| Recurring financial charges | 65 | €125 | €202 | +€77 | +61.6% |
| Profit (loss) for the period before taxes | 9903 | €25,324 | €61,588 | +€36,264 | +143% |
| Income taxes | 67/77 | €5,888 | €12,909 | +€7,021 | +119% |
| Profit (loss) for the period | 9904 | €19,436 | €48,679 | +€29,243 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €19,436 | €48,679 | +€29,243 | +150% |
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 25 October 2026 via checked.be.