OMNI - LEVEL: 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 - LEVEL
Largest movements
- Receivables within one year -€206,487
down €206,487 (-10.8%), from €1.9m to €1.7m
of which Trade receivables: -€190,487
- Cash +€109,398
up €109,398 (+37.9%), from €288,306 to €397,704
mainly Receivables within one year (+€206,487) and Net result for the year (+€201,540)
- Stocks and contracts -€27,422
down €27,422 (-31.0%), from €88,367 to €60,945
- Trade debts -€163,755
down €163,755 (-15.0%), from €1.1m to €928,672
- Profit (loss) carried forward +€135,807
up €135,807 (+22.3%), from €609,402 to €745,209
- Current portion of long-term debt +€109,366
up €109,366 (+111.5%), from €98,099 to €207,465
- Tax, wage and social debts -€82,195
down €82,195 (-30.7%), from €267,556 to €185,361
of which Taxes: -€68,795
- Accrued charges and deferred income -€72,331
down €72,331 (-20.4%), from €354,080 to €281,749
- Staff costs +€63,601
up €63,601 (+10.1%), from €627,732 to €691,333
- Depreciation -€58,790
down €58,790 (-43.9%), from €134,070 to €75,280
- Gross operating margin -€22,025
down €22,025 (-2.0%), from €1.1m to €1.1m
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 | €2,707,097 | €2,583,365 | -€123,732 | -4.6% |
| Fixed assets | 21/28 | €338,560 | €317,881 | -€20,679 | -6.1% |
| Tangible fixed assets | 22/27 | €338,560 | €317,881 | -€20,679 | -6.1% |
| Plant, machinery and equipment | 23 | €108,933 | €100,305 | -€8,628 | -7.9% |
| Furniture and vehicles | 24 | €65,772 | €82,010 | +€16,238 | +24.7% |
| Leasing and similar rights | 25 | €48,265 | €31,522 | -€16,744 | -34.7% |
| Other tangible fixed assets | 26 | €115,589 | €104,044 | -€11,545 | -10.0% |
| Current assets | 29/58 | €2,368,538 | €2,265,485 | -€103,053 | -4.4% |
| Stocks and contracts in progress | 3 | €88,367 | €60,945 | -€27,422 | -31.0% |
| Stocks | 30/36 | €88,367 | €60,945 | -€27,422 | -31.0% |
| Amounts receivable within one year | 40/41 | €1,907,473 | €1,700,987 | -€206,487 | -10.8% |
| Trade receivables | 40 | €1,157,473 | €966,987 | -€190,487 | -16.5% |
| Other amounts receivable | 41 | €750,000 | €734,000 | -€16,000 | -2.1% |
| Cash at bank and in hand | 54/58 | €288,306 | €397,704 | +€109,398 | +37.9% |
| Deferred charges and accrued income | 490/1 | €84,391 | €105,849 | +€21,458 | +25.4% |
| Total equity and liabilities | 10/49 | €2,707,097 | €2,583,365 | -€123,732 | -4.6% |
| Equity | 10/15 | €701,453 | €836,433 | +€134,980 | +19.2% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | €65,000 | = | 0.0% |
| Issued capital | 100 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €27,051 | €26,224 | -€827 | -3.1% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Legal reserve | 130 | €6,500 | €6,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,551 | €19,724 | -€827 | -4.0% |
| Profit (loss) carried forward | 14 | €609,402 | €745,209 | +€135,807 | +22.3% |
| Provisions and deferred taxes | 16 | €9,225 | €8,950 | -€276 | -3.0% |
| Deferred taxes | 168 | €9,225 | €8,950 | -€276 | -3.0% |
| Amounts payable | 17/49 | €1,996,419 | €1,737,983 | -€258,436 | -12.9% |
| Amounts payable after more than one year | 17 | €184,256 | €134,735 | -€49,521 | -26.9% |
| Financial debts | 170/4 | €184,256 | €134,735 | -€49,521 | -26.9% |
| Amounts payable within one year | 42/48 | €1,458,083 | €1,321,498 | -€136,584 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €98,099 | €207,465 | +€109,366 | +111.5% |
| Trade debts | 44 | €1,092,427 | €928,672 | -€163,755 | -15.0% |
| Suppliers | 440/4 | €1,092,427 | €928,672 | -€163,755 | -15.0% |
| Taxes, remuneration and social security | 45 | €267,556 | €185,361 | -€82,195 | -30.7% |
| Taxes | 450/3 | €122,574 | €53,779 | -€68,795 | -56.1% |
| Remuneration and social security | 454/9 | €144,983 | €131,582 | -€13,400 | -9.2% |
| Accrued charges and deferred income | 492/3 | €354,080 | €281,749 | -€72,331 | -20.4% |
| Remuneration, social security and pensions | 62 | €627,732 | €691,333 | +€63,601 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,070 | €75,280 | -€58,790 | -43.9% |
| Other operating charges | 640/8 | €15,360 | €15,694 | +€334 | +2.2% |
| Gross operating margin | 9900 | €1,097,212 | €1,075,187 | -€22,025 | -2.0% |
| Operating profit (loss) | 9901 | €320,050 | €292,880 | -€27,170 | -8.5% |
| Financial income | 75/76B | €16,624 | €5,952 | -€10,673 | -64.2% |
| Recurring financial income | 75 | €16,624 | €5,952 | -€10,673 | -64.2% |
| Financial charges | 65/66B | €26,900 | €19,521 | -€7,379 | -27.4% |
| Recurring financial charges | 65 | €26,900 | €19,521 | -€7,379 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €309,775 | €279,311 | -€30,464 | -9.8% |
| Transfer from deferred taxes | 780 | - | €276 | +€276 | |
| Income taxes | 67/77 | €87,681 | €78,047 | -€9,634 | -11.0% |
| Profit (loss) for the period | 9904 | €222,093 | €201,540 | -€20,554 | -9.3% |
| Transfer from tax-exempt reserves | 789 | - | €827 | +€827 | |
| Profit (loss) for the period to be appropriated | 9905 | €222,093 | €202,367 | -€19,727 | -8.9% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.