OMMA: 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.
OMMA
Largest movements
- Cash +€42,941
up €42,941 (+14.7%), from €291,811 to €334,752
mainly Net result for the year (+€122,649) and Depreciation (+€14,314)
- Receivables within one year +€12,958
up €12,958 (+20.3%), from €63,768 to €76,726
- Reserves +€122,649
up €122,649 (+49.4%), from €248,114 to €370,763
- Tax, wage and social debts -€72,639
down €72,639 (-66.2%), from €109,663 to €37,024
- Other debts +€6,466
up €6,466 (+81.4%), from €7,948 to €14,414
- Trade debts -€5,766
down €5,766 (-89.7%), from €6,430 to €664
- Gross operating margin -€165,496
down €165,496 (-47.8%), from €346,403 to €180,907
- Taxes -€40,713
down €40,713 (-48.8%), from €83,463 to €42,750
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 | €382,154 | €432,865 | +€50,711 | +13.3% |
| Fixed assets | 21/28 | €25,449 | €21,139 | -€4,310 | -16.9% |
| Tangible fixed assets | 22/27 | €25,449 | €21,139 | -€4,310 | -16.9% |
| Plant, machinery and equipment | 23 | €25,449 | €21,139 | -€4,310 | -16.9% |
| Current assets | 29/58 | €356,705 | €411,726 | +€55,021 | +15.4% |
| Amounts receivable within one year | 40/41 | €63,768 | €76,726 | +€12,958 | +20.3% |
| Trade receivables | 40 | €63,768 | €76,726 | +€12,958 | +20.3% |
| Cash at bank and in hand | 54/58 | €291,811 | €334,752 | +€42,941 | +14.7% |
| Deferred charges and accrued income | 490/1 | €1,125 | €248 | -€877 | -78.0% |
| Total equity and liabilities | 10/49 | €382,154 | €432,865 | +€50,711 | +13.3% |
| Equity | 10/15 | €258,114 | €380,763 | +€122,649 | +47.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €248,114 | €370,763 | +€122,649 | +49.4% |
| Distributable reserves | 133 | €248,114 | €370,763 | +€122,649 | +49.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,040 | €52,102 | -€71,939 | -58.0% |
| Amounts payable within one year | 42/48 | €124,040 | €52,102 | -€71,939 | -58.0% |
| Trade debts | 44 | €6,430 | €664 | -€5,766 | -89.7% |
| Suppliers | 440/4 | €6,430 | €664 | -€5,766 | -89.7% |
| Taxes, remuneration and social security | 45 | €109,663 | €37,024 | -€72,639 | -66.2% |
| Taxes | 450/3 | €109,663 | €37,024 | -€72,639 | -66.2% |
| Other amounts payable | 47/48 | €7,948 | €14,414 | +€6,466 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,725 | €14,314 | +€1,590 | +12.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €346,403 | €180,907 | -€165,496 | -47.8% |
| Operating profit (loss) | 9901 | €333,291 | €166,193 | -€167,098 | -50.1% |
| Financial income | 75/76B | €1 | €134 | +€133 | +14275.3% |
| Recurring financial income | 75 | €1 | €134 | +€133 | +14275.3% |
| Financial charges | 65/66B | €50 | €927 | +€878 | +1770.9% |
| Recurring financial charges | 65 | €50 | €927 | +€878 | +1770.9% |
| Profit (loss) for the period before taxes | 9903 | €333,243 | €165,400 | -€167,843 | -50.4% |
| Income taxes | 67/77 | €83,463 | €42,750 | -€40,713 | -48.8% |
| Profit (loss) for the period | 9904 | €249,780 | €122,649 | -€127,130 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €249,780 | €122,649 | -€127,130 | -50.9% |
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 11 October 2026 via checked.be.