OMNI - PAPIER: 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 - PAPIER
Largest movements
- Current investments -€24,835
down €24,835 (-92.3%), from €26,901 to €2,066
- Stocks and contracts -€10,453
down €10,453 (-5.4%), from €192,045 to €181,592
- Tangible fixed assets -€9,443
down €9,443 (-6.3%), from €149,573 to €140,130
of which Land and buildings: -€9,879
- Cash +€7,040
up €7,040 (+73.0%), from €9,650 to €16,690
mainly Current investments (+€24,835) and Trade debts (+€20,358)
- Profit (loss) carried forward -€51,309
down €51,309 (-140%), from -€36,581 to -€87,890
- Trade debts +€20,358
up €20,358 (+84.6%), from €24,058 to €44,417
- Current portion of long-term debt -€5,141
no longer reported in 2025 (was €5,141)
- Gross operating margin -€26,824
down €26,824, from €23,625 to -€3,200
- Depreciation -€2,648
down €2,648 (-20.5%), from €12,910 to €10,261
- Staff costs +€1,331
up €1,331 (+4.1%), from €32,282 to €33,613
- Financial charges -€1,285
down €1,285 (-24.9%), from €5,164 to €3,879
- Other operating charges -€1,167
down €1,167 (-19.1%), from €6,101 to €4,934
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 | €488,559 | €450,617 | -€37,941 | -7.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €152,752 | €143,462 | -€9,290 | -6.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €149,573 | €140,130 | -€9,443 | -6.3% |
| Land and buildings | 22 | €149,395 | €139,516 | -€9,879 | -6.6% |
| Plant, machinery and equipment | 23 | €178 | €0 | -€178 | -100.0% |
| Furniture and vehicles | 24 | €0 | €614 | +€614 | +2,045,500% |
| Financial fixed assets | 28 | €3,179 | €3,332 | +€153 | +4.8% |
| Current assets | 29/58 | €335,807 | €307,156 | -€28,651 | -8.5% |
| Stocks and contracts in progress | 3 | €192,045 | €181,592 | -€10,453 | -5.4% |
| Stocks | 30/36 | €192,045 | €181,592 | -€10,453 | -5.4% |
| Amounts receivable within one year | 40/41 | €60,942 | €58,931 | -€2,011 | -3.3% |
| Trade receivables | 40 | €18,266 | €20,505 | +€2,239 | +12.3% |
| Other amounts receivable | 41 | €42,677 | €38,427 | -€4,250 | -10.0% |
| Current investments | 50/53 | €26,901 | €2,066 | -€24,835 | -92.3% |
| Cash at bank and in hand | 54/58 | €9,650 | €16,690 | +€7,040 | +73.0% |
| Deferred charges and accrued income | 490/1 | €46,269 | €47,877 | +€1,608 | +3.5% |
| Total equity and liabilities | 10/49 | €488,559 | €450,617 | -€37,941 | -7.8% |
| Equity | 10/15 | €453,639 | €402,330 | -€51,309 | -11.3% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €422,049 | €422,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,817 | €6,817 | = | 0.0% |
| Tax-exempt reserves | 132 | €675 | €675 | = | 0.0% |
| Distributable reserves | 133 | €414,557 | €414,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,581 | -€87,890 | -€51,309 | -140% |
| Amounts payable | 17/49 | €34,919 | €48,288 | +€13,368 | +38.3% |
| Amounts payable within one year | 42/48 | €34,919 | €48,288 | +€13,368 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €5,141 | - | -€5,141 | |
| Trade debts | 44 | €24,058 | €44,417 | +€20,358 | +84.6% |
| Suppliers | 440/4 | €24,058 | €44,417 | +€20,358 | +84.6% |
| Taxes, remuneration and social security | 45 | €5,720 | €3,871 | -€1,849 | -32.3% |
| Taxes | 450/3 | €4,262 | €2,509 | -€1,753 | -41.1% |
| Remuneration and social security | 454/9 | €1,458 | €1,362 | -€96 | -6.6% |
| Remuneration, social security and pensions | 62 | €32,282 | €33,613 | +€1,331 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,910 | €10,261 | -€2,648 | -20.5% |
| Other operating charges | 640/8 | €6,101 | €4,934 | -€1,167 | -19.1% |
| Gross operating margin | 9900 | €23,625 | -€3,200 | -€26,824 | |
| Operating profit (loss) | 9901 | -€27,667 | -€52,008 | -€24,341 | -88.0% |
| Financial income | 75/76B | €2,493 | €2,405 | -€88 | -3.5% |
| Recurring financial income | 75 | €2,493 | €2,405 | -€88 | -3.5% |
| Financial charges | 65/66B | €5,164 | €3,879 | -€1,285 | -24.9% |
| Recurring financial charges | 65 | €5,164 | €3,879 | -€1,285 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,338 | -€53,482 | -€23,143 | -76.3% |
| Income taxes | 67/77 | -€1,354 | -€2,172 | -€818 | -60.4% |
| Profit (loss) for the period | 9904 | -€28,984 | -€51,309 | -€22,325 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,984 | -€51,309 | -€22,325 | -77.0% |
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 1 November 2026 via checked.be.