OMNI DEC: 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.
OMNI DEC
Largest movements
- Current investments +€101,722
up €101,722 (+50.5%), from €201,257 to €302,980
- Cash -€26,122
down €26,122 (-72.0%), from €36,273 to €10,151
mainly Contributions, distributions and other (-€126,307) and Current investments (-€101,722)
- Tangible fixed assets +€18,571
up €18,571 (+93.7%), from €19,814 to €38,385
of which Plant, machinery and equipment: +€23,457
- Other debts +€78,422
new in 2025: €78,422
- Tax, wage and social debts +€19,359
up €19,359 (+49.2%), from €39,308 to €58,666
- Debts after one year -€11,418
down €11,418 (-25.1%), from €45,476 to €34,058
- Reserves +€9,370
up €9,370 (+1.8%), from €532,652 to €542,022
- Gross operating margin +€67,026
up €67,026 (+44.3%), from €151,136 to €218,162
- Taxes +€17,932
up €17,932 (+33.4%), from €53,633 to €71,565
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 | €655,001 | €749,188 | +€94,187 | +14.4% |
| Fixed assets | 21/28 | €385,853 | €404,424 | +€18,571 | +4.8% |
| Tangible fixed assets | 22/27 | €19,814 | €38,385 | +€18,571 | +93.7% |
| Plant, machinery and equipment | 23 | €1,156 | €24,613 | +€23,457 | +2029.1% |
| Furniture and vehicles | 24 | €18,658 | €13,771 | -€4,887 | -26.2% |
| Financial fixed assets | 28 | €366,040 | €366,040 | = | 0.0% |
| Current assets | 29/58 | €269,148 | €344,764 | +€75,617 | +28.1% |
| Amounts receivable within one year | 40/41 | €31,000 | €31,000 | = | 0.0% |
| Trade receivables | 40 | €11,000 | €11,000 | = | 0.0% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Current investments | 50/53 | €201,257 | €302,980 | +€101,722 | +50.5% |
| Cash at bank and in hand | 54/58 | €36,273 | €10,151 | -€26,122 | -72.0% |
| Deferred charges and accrued income | 490/1 | €617 | €634 | +€17 | +2.7% |
| Total equity and liabilities | 10/49 | €655,001 | €749,188 | +€94,187 | +14.4% |
| Equity | 10/15 | €551,252 | €560,622 | +€9,370 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €532,652 | €542,022 | +€9,370 | +1.8% |
| Distributable reserves | 133 | €532,652 | €542,022 | +€9,370 | +1.8% |
| Amounts payable | 17/49 | €103,749 | €188,566 | +€84,818 | +81.8% |
| Amounts payable after more than one year | 17 | €45,476 | €34,058 | -€11,418 | -25.1% |
| Financial debts | 170/4 | €45,476 | €34,058 | -€11,418 | -25.1% |
| Amounts payable within one year | 42/48 | €58,273 | €154,509 | +€96,236 | +165.1% |
| Current portion of amounts payable after more than one year | 42 | €18,188 | €11,418 | -€6,770 | -37.2% |
| Trade debts | 44 | €778 | €6,002 | +€5,225 | +671.9% |
| Suppliers | 440/4 | €778 | €6,002 | +€5,225 | +671.9% |
| Taxes, remuneration and social security | 45 | €39,308 | €58,666 | +€19,359 | +49.2% |
| Taxes | 450/3 | €39,308 | €58,666 | +€19,359 | +49.2% |
| Other amounts payable | 47/48 | - | €78,422 | +€78,422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,288 | €9,860 | +€573 | +6.2% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €151,136 | €218,162 | +€67,026 | +44.3% |
| Operating profit (loss) | 9901 | €140,949 | €207,373 | +€66,424 | +47.1% |
| Financial income | 75/76B | €1,379 | €1,479 | +€100 | +7.2% |
| Recurring financial income | 75 | €1,379 | €1,479 | +€100 | +7.2% |
| Financial charges | 65/66B | €2,041 | €1,611 | -€430 | -21.1% |
| Recurring financial charges | 65 | €2,041 | €1,611 | -€430 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €140,288 | €207,242 | +€66,953 | +47.7% |
| Income taxes | 67/77 | €53,633 | €71,565 | +€17,932 | +33.4% |
| Profit (loss) for the period | 9904 | €86,655 | €135,677 | +€49,021 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,655 | €135,677 | +€49,021 | +56.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.