OMMERSTEIN: what changed
Two fiscal 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.
OMMERSTEIN
Largest movements
- Tangible fixed assets -€248,111
down €248,111 (-2.0%), from €12.2m to €11.9m
of which Land and buildings: -€243,361
- Profit (loss) carried forward -€196,901
down €196,901 (-45.6%), from -€431,347 to -€628,248
- Gross operating margin +€126,066
up €126,066, from -€54,677 to €71,388
- Depreciation -€108,601
down €108,601 (-29.1%), from €373,709 to €265,107
- Other operating charges -€2,767
down €2,767 (-24.9%), from €11,117 to €8,349
- Financial charges +€1,606
up €1,606 (+3593.1%), from €45 to €1,651
- Financial income -€1,381
down €1,381 (-16.8%), from €8,200 to €6,819
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 | €12,423,977 | €12,224,090 | -€199,887 | -1.6% |
| Fixed assets | 21/28 | €12,162,804 | €11,914,694 | -€248,111 | -2.0% |
| Tangible fixed assets | 22/27 | €12,162,804 | €11,914,694 | -€248,111 | -2.0% |
| Land and buildings | 22 | €12,155,691 | €11,912,331 | -€243,361 | -2.0% |
| Furniture and vehicles | 24 | €7,113 | €2,363 | -€4,750 | -66.8% |
| Current assets | 29/58 | €261,172 | €309,396 | +€48,224 | +18.5% |
| Amounts receivable after more than one year | 29 | €205,000 | €205,000 | = | 0.0% |
| Other amounts receivable | 291 | €205,000 | €205,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,200 | €55,677 | +€9,477 | +20.5% |
| Trade receivables | 40 | - | €1,358 | +€1,358 | |
| Other amounts receivable | 41 | €46,200 | €54,319 | +€8,119 | +17.6% |
| Cash at bank and in hand | 54/58 | €9,972 | €40,009 | +€30,036 | +301.2% |
| Deferred charges and accrued income | 490/1 | - | €8,711 | +€8,711 | |
| Total equity and liabilities | 10/49 | €12,423,977 | €12,224,090 | -€199,887 | -1.6% |
| Equity | 10/15 | €12,370,037 | €12,173,136 | -€196,901 | -1.6% |
| Contributions | 10/11 | €12,799,984 | €12,799,984 | = | 0.0% |
| Capital | 10 | €12,799,984 | €12,799,984 | = | 0.0% |
| Issued capital | 100 | €12,799,984 | €12,799,984 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €1,400 | €1,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€431,347 | -€628,248 | -€196,901 | -45.6% |
| Amounts payable | 17/49 | €53,940 | €50,954 | -€2,986 | -5.5% |
| Amounts payable within one year | 42/48 | €53,940 | €26,628 | -€27,312 | -50.6% |
| Trade debts | 44 | €3,940 | €16,995 | +€13,055 | +331.3% |
| Suppliers | 440/4 | €3,940 | €16,995 | +€13,055 | +331.3% |
| Other amounts payable | 47/48 | €50,000 | €9,633 | -€40,367 | -80.7% |
| Accrued charges and deferred income | 492/3 | - | €24,326 | +€24,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373,709 | €265,107 | -€108,601 | -29.1% |
| Other operating charges | 640/8 | €11,117 | €8,349 | -€2,767 | -24.9% |
| Gross operating margin | 9900 | -€54,677 | €71,388 | +€126,066 | |
| Operating profit (loss) | 9901 | -€439,503 | -€202,069 | +€237,434 | +54.0% |
| Financial income | 75/76B | €8,200 | €6,819 | -€1,381 | -16.8% |
| Recurring financial income | 75 | €8,200 | €6,819 | -€1,381 | -16.8% |
| Financial charges | 65/66B | €45 | €1,651 | +€1,606 | +3593.1% |
| Recurring financial charges | 65 | €45 | €1,651 | +€1,606 | +3593.1% |
| Profit (loss) for the period before taxes | 9903 | -€431,347 | -€196,901 | +€234,447 | +54.4% |
| Profit (loss) for the period | 9904 | -€431,347 | -€196,901 | +€234,447 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€431,347 | -€196,901 | +€234,447 | +54.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.