OMIVA: 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.
What changed
OMIVA
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.8m
2024 · €5.0m-€1.2m
Equity
€36.2m
2024 · €32.5m+€3.8m
Cash
€108,250
2024 · €14,113+€94,137
Balance sheet total
€56.7m
2024 · €54.5m+€2.2m
Largest movements
Assets
- Financial fixed assets +€1.6m
up €1.6m (+3.0%), from €54.0m to €55.6m
Equity and liabilities
- Reserves +€3.8m
up €3.8m (+34.3%), from €11.0m to €14.7m
of which Distributable reserves: +€3.6m
- Debts after one year -€1.5m
down €1.5m (-7.0%), from €21.0m to €19.5m
Income statement
- Financial income -€1.7m
down €1.7m (-28.3%), from €5.9m to €4.2m
- Turnover +€592,623
up €592,623 (+27.1%), from €2.2m to €2.8m
- Taxes +€231,164
up €231,164 (+222%), from €103,973 to €335,137
- Financial charges -€162,006
down €162,006 (-9.7%), from €1.7m to €1.5m
- Staff costs +€53,117
up €53,117 (+5.8%), from €922,447 to €975,564
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
€5.0m
Turnover
+€592,623
Other operating income
+€24,984
Goods and materials
+€3,351
Services and other goods
+€8,433
Staff costs
-€53,117
Depreciation
-€41,982
Other operating charges
-€3,114
Other operating items
-€18,100
Financial income
-€1.7m
Financial charges
+€162,006
Taxes
-€231,164
Result 2025
€3.8m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€3.4m
Investment
-€1.9m
Financing
-€1.5m
Cash 2024
€14,113
From operations (derived)
+€3.4m
Net result for the year
+€3.8m
Depreciation
+€125,179
Stocks and contracts
+€10,415
Receivables within one year
-€332,522
Deferred charges and accrued income
-€55
Trade debts
-€359,012
Tax, wage and social debts
+€214,595
Accrued charges and deferred income
+€9,782
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Financing
-€1.5m
Debts after one year
-€1.5m
Cash 2025
€108,250
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,486,477 | €56,652,066 | +€2.2m | +4.0% |
| Fixed assets | 21/28 | €54,270,812 | €56,020,102 | +€1.7m | +3.2% |
| Tangible fixed assets | 22/27 | €294,090 | €405,781 | +€111,691 | +38.0% |
| Land and buildings | 22 | €72,393 | €52,649 | -€19,743 | -27.3% |
| Plant, machinery and equipment | 23 | €808 | €924 | +€116 | +14.4% |
| Furniture and vehicles | 24 | €219,711 | €352,208 | +€132,497 | +60.3% |
| Other tangible fixed assets | 26 | €1,179 | €0 | -€1,179 | -100% |
| Financial fixed assets | 28 | €53,976,723 | €55,614,321 | +€1.6m | +3.0% |
| Affiliated companies | 280/1 | €53,976,723 | €55,614,321 | +€1.6m | +3.0% |
| Participating interests | 280 | €29,928,863 | €29,928,863 | = | 0.0% |
| Amounts receivable | 281 | €24,047,859 | €25,685,458 | +€1.6m | +6.8% |
| Current assets | 29/58 | €215,665 | €631,964 | +€416,299 | +193% |
| Stocks and contracts in progress | 3 | €64,123 | €53,708 | -€10,415 | -16.2% |
| Stocks | 30/36 | €64,123 | €53,708 | -€10,415 | -16.2% |
| Goods purchased for resale | 34 | €64,123 | €53,708 | -€10,415 | -16.2% |
| Amounts receivable within one year | 40/41 | €137,429 | €469,951 | +€332,522 | +242% |
| Trade receivables | 40 | €16,401 | €348,807 | +€332,406 | +2,027% |
| Other amounts receivable | 41 | €121,027 | €121,144 | +€117 | +0.1% |
| Cash at bank and in hand | 54/58 | €14,113 | €108,250 | +€94,137 | +667% |
| Deferred charges and accrued income | 490/1 | €0 | €55 | +€55 | |
| Total equity and liabilities | 10/49 | €54,486,477 | €56,652,066 | +€2.2m | +4.0% |
| Equity | 10/15 | €32,472,875 | €36,231,873 | +€3.8m | +11.6% |
| Contributions | 10/11 | €21,500,000 | €21,500,000 | = | 0.0% |
| Capital | 10 | €21,500,000 | €21,500,000 | = | 0.0% |
| Issued capital | 100 | €21,500,000 | €21,500,000 | = | 0.0% |
| Reserves | 13 | €10,972,875 | €14,731,873 | +€3.8m | +34.3% |
| Non-distributable reserves | 130/1 | €547,898 | €735,848 | +€187,950 | +34.3% |
| Legal reserve | 130 | €547,898 | €735,848 | +€187,950 | +34.3% |
| Tax-exempt reserves | 132 | €14,912 | €14,912 | = | 0.0% |
| Distributable reserves | 133 | €10,410,065 | €13,981,113 | +€3.6m | +34.3% |
| Amounts payable | 17/49 | €22,013,602 | €20,420,193 | -€1.6m | -7.2% |
| Amounts payable after more than one year | 17 | €20,966,781 | €19,508,007 | -€1.5m | -7.0% |
| Financial debts | 170/4 | €20,966,781 | €19,508,007 | -€1.5m | -7.0% |
| Other loans | 174 | €20,966,781 | €19,508,007 | -€1.5m | -7.0% |
| Amounts payable within one year | 42/48 | €627,219 | €482,802 | -€144,417 | -23.0% |
| Trade debts | 44 | €384,217 | €25,206 | -€359,012 | -93.4% |
| Suppliers | 440/4 | €384,217 | €25,206 | -€359,012 | -93.4% |
| Taxes, remuneration and social security | 45 | €243,002 | €457,597 | +€214,595 | +88.3% |
| Taxes | 450/3 | €126,898 | €319,267 | +€192,369 | +152% |
| Remuneration and social security | 454/9 | €116,103 | €138,329 | +€22,226 | +19.1% |
| Accrued charges and deferred income | 492/3 | €419,602 | €429,384 | +€9,782 | +2.3% |
| Operating income | 70/76A | €2,216,878 | €2,816,386 | +€599,508 | +27.0% |
| Turnover | 70 | €2,185,040 | €2,777,663 | +€592,623 | +27.1% |
| Other operating income | 74 | €13,738 | €38,722 | +€24,984 | +182% |
| Non-recurring operating income | 76A | €18,100 | €0 | -€18,100 | -100% |
| Operating charges | 60/66A | €1,361,490 | €1,447,918 | +€86,428 | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €15,170 | €11,819 | -€3,351 | -22.1% |
| Purchases | 600/8 | €30,693 | €1,404 | -€29,289 | -95.4% |
| Change in stocks: decrease (increase) | 609 | -€15,522 | €10,415 | +€25,938 | |
| Services and other goods | 61 | €333,896 | €325,463 | -€8,433 | -2.5% |
| Remuneration, social security and pensions | 62 | €922,447 | €975,564 | +€53,117 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,197 | €125,179 | +€41,982 | +50.5% |
| Other operating charges | 640/8 | €6,780 | €9,893 | +€3,114 | +45.9% |
| Operating profit (loss) | 9901 | €855,388 | €1,368,468 | +€513,079 | +60.0% |
| Financial income | 75/76B | €5,907,208 | €4,235,600 | -€1.7m | -28.3% |
| Recurring financial income | 75 | €5,907,208 | €4,235,600 | -€1.7m | -28.3% |
| Income from financial fixed assets | 750 | €4,686,300 | €2,793,000 | -€1.9m | -40.4% |
| Income from current assets | 751 | €1,220,847 | €1,441,499 | +€220,651 | +18.1% |
| Other financial income | 752/9 | €61 | €1,101 | +€1,040 | +1,700% |
| Financial charges | 65/66B | €1,671,939 | €1,509,933 | -€162,006 | -9.7% |
| Recurring financial charges | 65 | €1,671,939 | €1,509,933 | -€162,006 | -9.7% |
| Debt charges | 650 | €1,671,043 | €1,509,764 | -€161,280 | -9.7% |
| Other financial charges | 652/9 | €896 | €169 | -€727 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €5,090,657 | €4,094,134 | -€996,523 | -19.6% |
| Income taxes | 67/77 | €103,973 | €335,137 | +€231,164 | +222% |
| Taxes | 670/3 | €103,973 | €335,137 | +€231,164 | +222% |
| Profit (loss) for the period | 9904 | €4,986,685 | €3,758,997 | -€1.2m | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,986,685 | €3,758,997 | -€1.2m | -24.6% |
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 24 October 2026 via checked.be.