OMNI CONSULTING: 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.
OMNI CONSULTING
Largest movements
- Cash +€90,327
up €90,327 (+45.5%), from €198,684 to €289,012
mainly Investment in fixed assets (net) (+€66,451) and Depreciation (+€18,830)
- Tangible fixed assets -€85,282
down €85,282 (-17.5%), from €486,063 to €400,782
of which Land and buildings: -€99,252
- Receivables within one year -€8,899
down €8,899 (-24.7%), from €35,974 to €27,074
of which Trade receivables: -€11,567
No liability line moved by more than 1% of the balance sheet total.
- Other operating charges -€5,673
down €5,673 (-42.4%), from €13,383 to €7,709
- Gross operating margin -€3,488
down €3,488 (-9.2%), from €37,718 to €34,230
- Taxes +€2,808
up €2,808 (+587%), from €478 to €3,286
- Depreciation +€2,042
up €2,042 (+12.2%), from €16,788 to €18,830
- Financial income +€1,089
up €1,089 (+69.0%), from €1,579 to €2,668
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 | €869,851 | €864,482 | -€5,369 | -0.6% |
| Fixed assets | 21/28 | €486,213 | €400,932 | -€85,282 | -17.5% |
| Tangible fixed assets | 22/27 | €486,063 | €400,782 | -€85,282 | -17.5% |
| Land and buildings | 22 | €349,936 | €250,684 | -€99,252 | -28.4% |
| Plant, machinery and equipment | 23 | €40,600 | €36,400 | -€4,200 | -10.3% |
| Furniture and vehicles | 24 | €95,527 | €113,697 | +€18,170 | +19.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €383,638 | €463,550 | +€79,913 | +20.8% |
| Stocks and contracts in progress | 3 | €143,112 | €142,296 | -€815 | -0.6% |
| Stocks | 30/36 | €143,112 | €142,296 | -€815 | -0.6% |
| Amounts receivable within one year | 40/41 | €35,974 | €27,074 | -€8,899 | -24.7% |
| Trade receivables | 40 | €21,590 | €10,023 | -€11,567 | -53.6% |
| Other amounts receivable | 41 | €14,384 | €17,052 | +€2,668 | +18.5% |
| Cash at bank and in hand | 54/58 | €198,684 | €289,012 | +€90,327 | +45.5% |
| Deferred charges and accrued income | 490/1 | €5,868 | €5,168 | -€700 | -11.9% |
| Total equity and liabilities | 10/49 | €869,851 | €864,482 | -€5,369 | -0.6% |
| Equity | 10/15 | €856,486 | €859,477 | +€2,991 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €661,170 | €661,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,403 | €47,403 | = | 0.0% |
| Distributable reserves | 133 | €611,907 | €611,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,916 | €185,907 | +€2,991 | +1.6% |
| Amounts payable | 17/49 | €13,365 | €5,005 | -€8,360 | -62.6% |
| Amounts payable after more than one year | 17 | €2,160 | - | -€2,160 | |
| Other amounts payable | 178/9 | €2,160 | - | -€2,160 | |
| Amounts payable within one year | 42/48 | €11,158 | €5,005 | -€6,154 | -55.1% |
| Trade debts | 44 | €259 | €1,265 | +€1,006 | +389% |
| Suppliers | 440/4 | €259 | €1,265 | +€1,006 | +389% |
| Taxes, remuneration and social security | 45 | €9,463 | €3,000 | -€6,463 | -68.3% |
| Taxes | 450/3 | €9,463 | - | -€9,463 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,437 | €740 | -€697 | -48.5% |
| Accrued charges and deferred income | 492/3 | €46 | - | -€46 | |
| Remuneration, social security and pensions | 62 | €1,942 | €2,045 | +€103 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,788 | €18,830 | +€2,042 | +12.2% |
| Other operating charges | 640/8 | €13,383 | €7,709 | -€5,673 | -42.4% |
| Gross operating margin | 9900 | €37,718 | €34,230 | -€3,488 | -9.2% |
| Operating profit (loss) | 9901 | €5,604 | €5,645 | +€41 | +0.7% |
| Financial income | 75/76B | €1,579 | €2,668 | +€1,089 | +69.0% |
| Recurring financial income | 75 | €1,579 | €2,668 | +€1,089 | +69.0% |
| Financial charges | 65/66B | €2,409 | €2,037 | -€372 | -15.4% |
| Recurring financial charges | 65 | €2,409 | €2,037 | -€372 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,775 | €6,277 | +€1,502 | +31.5% |
| Income taxes | 67/77 | €478 | €3,286 | +€2,808 | +587% |
| Profit (loss) for the period | 9904 | €4,296 | €2,991 | -€1,305 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,296 | €2,991 | -€1,305 | -30.4% |
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 21 October 2026 via checked.be.