OMMEGANG: 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.
OMMEGANG
Largest movements
- Deferred charges and accrued income +€1.0m
up €1.0m (+27,395%), from €3,763 to €1.0m
- Receivables within one year -€444,973
down €444,973 (-53.0%), from €839,590 to €394,617
of which Other amounts receivable: -€462,271
- Tangible fixed assets +€308,056
up €308,056 (+16.7%), from €1.8m to €2.1m
of which Furniture and vehicles: +€172,584
- Cash +€217,539
up €217,539 (+35.4%), from €613,795 to €831,335
mainly Net result for the year (+€728,841) and Current portion of long-term debt (+€483,832)
- Profit (loss) carried forward +€728,841
up €728,841 (+52.5%), from €1.4m to €2.1m
- Current portion of long-term debt +€483,832
up €483,832 (+381%), from €126,899 to €610,731
- Debts after one year -€69,290
down €69,290 (-10.3%), from €674,960 to €605,670
- Turnover +€6.5m
new in 2025: €6.5m
- Gross operating margin +€377,339
up €377,339 (+13.4%), from €2.8m to €3.2m
- Taxes +€154,075
up €154,075 (+48.8%), from €315,607 to €469,683
- Other operating charges -€111,792
down €111,792 (-75.4%), from €148,303 to €36,511
- Depreciation +€93,655
up €93,655 (+54.3%), from €172,470 to €266,125
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 | €3,338,596 | €4,462,768 | +€1.1m | +33.7% |
| Fixed assets | 21/28 | €1,841,515 | €2,151,551 | +€310,036 | +16.8% |
| Tangible fixed assets | 22/27 | €1,840,715 | €2,148,771 | +€308,056 | +16.7% |
| Land and buildings | 22 | €843,609 | €917,441 | +€73,832 | +8.8% |
| Plant, machinery and equipment | 23 | €186,160 | €176,128 | -€10,032 | -5.4% |
| Furniture and vehicles | 24 | €121,544 | €294,127 | +€172,584 | +142% |
| Other tangible fixed assets | 26 | €689,402 | €761,075 | +€71,673 | +10.4% |
| Financial fixed assets | 28 | €800 | €2,780 | +€1,980 | +248% |
| Current assets | 29/58 | €1,497,081 | €2,311,217 | +€814,136 | +54.4% |
| Stocks and contracts in progress | 3 | €24,795 | €35,430 | +€10,635 | +42.9% |
| Stocks | 30/36 | €24,795 | €35,430 | +€10,635 | +42.9% |
| Amounts receivable within one year | 40/41 | €839,590 | €394,617 | -€444,973 | -53.0% |
| Trade receivables | 40 | €36,800 | €54,099 | +€17,298 | +47.0% |
| Other amounts receivable | 41 | €802,789 | €340,518 | -€462,271 | -57.6% |
| Current investments | 50/53 | €15,138 | €15,138 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €613,795 | €831,335 | +€217,539 | +35.4% |
| Deferred charges and accrued income | 490/1 | €3,763 | €1,034,698 | +€1.0m | +27,395% |
| Total equity and liabilities | 10/49 | €3,338,596 | €4,462,768 | +€1.1m | +33.7% |
| Equity | 10/15 | €1,677,030 | €2,405,872 | +€728,841 | +43.5% |
| Reserves | 13 | €290,000 | €290,000 | = | 0.0% |
| Distributable reserves | 133 | €290,000 | €290,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,387,030 | €2,115,872 | +€728,841 | +52.5% |
| Amounts payable | 17/49 | €1,661,565 | €2,056,896 | +€395,331 | +23.8% |
| Amounts payable after more than one year | 17 | €674,960 | €605,670 | -€69,290 | -10.3% |
| Financial debts | 170/4 | €674,960 | €605,670 | -€69,290 | -10.3% |
| Amounts payable within one year | 42/48 | €986,605 | €1,451,226 | +€464,621 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €126,899 | €610,731 | +€483,832 | +381% |
| Trade debts | 44 | €276,684 | €256,256 | -€20,428 | -7.4% |
| Suppliers | 440/4 | €276,684 | €256,256 | -€20,428 | -7.4% |
| Taxes, remuneration and social security | 45 | €549,621 | €552,096 | +€2,475 | +0.5% |
| Taxes | 450/3 | €333,724 | €349,316 | +€15,592 | +4.7% |
| Remuneration and social security | 454/9 | €215,898 | €202,780 | -€13,117 | -6.1% |
| Other amounts payable | 47/48 | €33,401 | €32,143 | -€1,258 | -3.8% |
| Turnover | 70 | - | €6,543,037 | +€6.5m | |
| Remuneration, social security and pensions | 62 | €1,596,491 | €1,589,547 | -€6,944 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €172,470 | €266,125 | +€93,655 | +54.3% |
| Other operating charges | 640/8 | €148,303 | €36,511 | -€111,792 | -75.4% |
| Gross operating margin | 9900 | €2,811,819 | €3,189,158 | +€377,339 | +13.4% |
| Operating profit (loss) | 9901 | €894,555 | €1,296,975 | +€402,420 | +45.0% |
| Financial income | 75/76B | €2,194 | €14,599 | +€12,405 | +565% |
| Recurring financial income | 75 | €2,194 | €14,599 | +€12,405 | +565% |
| Financial charges | 65/66B | €173,658 | €113,050 | -€60,607 | -34.9% |
| Recurring financial charges | 65 | €173,658 | €113,050 | -€60,607 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €723,092 | €1,198,524 | +€475,432 | +65.7% |
| Income taxes | 67/77 | €315,607 | €469,683 | +€154,075 | +48.8% |
| Profit (loss) for the period | 9904 | €407,484 | €728,841 | +€321,357 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €407,484 | €728,841 | +€321,357 | +78.9% |
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 27 October 2026 via checked.be.