OMM CONSULTANCY: 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.
OMM CONSULTANCY
Largest movements
- Current investments -€19,140
down €19,140 (-5.5%), from €345,667 to €326,527
- Cash -€14,268
down €14,268 (-15.8%), from €90,400 to €76,132
mainly Other debts (-€54,829) and Contributions, distributions and other (-€47,188)
- Tangible fixed assets -€10,169
down €10,169 (-20.3%), from €50,047 to €39,878
- Other debts -€54,829
down €54,829 (-80.9%), from €67,739 to €12,911
- Reserves +€32,457
up €32,457 (+8.2%), from €397,058 to €429,515
- Tax, wage and social debts -€13,830
down €13,830 (-97.3%), from €14,207 to €377
- Accrued charges and deferred income -€6,300
no longer reported in 2025 (was €6,300)
- Financial income -€6,414
down €6,414 (-38.8%), from €16,513 to €10,099
of which Non-recurring financial income: -€10,860
- Depreciation +€4,768
up €4,768 (+67.3%), from €7,090 to €11,858
- Gross operating margin +€3,951
up €3,951 (+3.5%), from €111,423 to €115,374
- Taxes -€3,312
down €3,312 (-10.1%), from €32,885 to €29,573
- Financial charges +€1,875
up €1,875 (+81.7%), from €2,296 to €4,171
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 | €498,582 | €455,202 | -€43,379 | -8.7% |
| Fixed assets | 21/28 | €50,047 | €39,878 | -€10,169 | -20.3% |
| Tangible fixed assets | 22/27 | €50,047 | €39,878 | -€10,169 | -20.3% |
| Furniture and vehicles | 24 | €50,047 | €39,878 | -€10,169 | -20.3% |
| Current assets | 29/58 | €448,534 | €415,324 | -€33,210 | -7.4% |
| Amounts receivable within one year | 40/41 | €10,291 | €10,395 | +€104 | +1.0% |
| Trade receivables | 40 | €10,291 | €4,628 | -€5,663 | -55.0% |
| Other amounts receivable | 41 | - | €5,767 | +€5,767 | |
| Current investments | 50/53 | €345,667 | €326,527 | -€19,140 | -5.5% |
| Cash at bank and in hand | 54/58 | €90,400 | €76,132 | -€14,268 | -15.8% |
| Deferred charges and accrued income | 490/1 | €2,176 | €2,270 | +€94 | +4.3% |
| Total equity and liabilities | 10/49 | €498,582 | €455,202 | -€43,379 | -8.7% |
| Equity | 10/15 | €409,458 | €441,915 | +€32,457 | +7.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €397,058 | €429,515 | +€32,457 | +8.2% |
| Distributable reserves | 133 | €397,058 | €429,515 | +€32,457 | +8.2% |
| Amounts payable | 17/49 | €89,123 | €13,287 | -€75,836 | -85.1% |
| Amounts payable within one year | 42/48 | €82,823 | €13,287 | -€69,536 | -84.0% |
| Trade debts | 44 | €877 | - | -€877 | |
| Suppliers | 440/4 | €877 | - | -€877 | |
| Taxes, remuneration and social security | 45 | €14,207 | €377 | -€13,830 | -97.3% |
| Taxes | 450/3 | €14,207 | €377 | -€13,830 | -97.3% |
| Other amounts payable | 47/48 | €67,739 | €12,911 | -€54,829 | -80.9% |
| Accrued charges and deferred income | 492/3 | €6,300 | - | -€6,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,090 | €11,858 | +€4,768 | +67.3% |
| Other operating charges | 640/8 | €22 | €227 | +€205 | +926% |
| Gross operating margin | 9900 | €111,423 | €115,374 | +€3,951 | +3.5% |
| Operating profit (loss) | 9901 | €104,311 | €103,290 | -€1,022 | -1.0% |
| Financial income | 75/76B | €16,513 | €10,099 | -€6,414 | -38.8% |
| Recurring financial income | 75 | €5,654 | €10,099 | +€4,446 | +78.6% |
| Non-recurring financial income | 76B | €10,860 | - | -€10,860 | |
| Financial charges | 65/66B | €2,296 | €4,171 | +€1,875 | +81.7% |
| Recurring financial charges | 65 | €2,296 | €4,171 | +€1,875 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | €118,529 | €109,218 | -€9,311 | -7.9% |
| Income taxes | 67/77 | €32,885 | €29,573 | -€3,312 | -10.1% |
| Profit (loss) for the period | 9904 | €85,644 | €79,645 | -€5,999 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,644 | €79,645 | -€5,999 | -7.0% |
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 18 October 2026 via checked.be.