OMNI - PUB: 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.
What changed
OMNI - PUB
NACE 73.110, Advertising agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,236
2024 · €4,547+€77,690
Equity
€813,217
2024 · €792,073+€21,144
Cash
€580,596
2024 · €575,117+€5,480
Balance sheet total
€1.2m
2024 · €1.0m+€112,442
Largest movements
Assets
- Tangible fixed assets +€94,787
up €94,787 (+39.3%), from €241,177 to €335,964
of which Land and buildings: +€95,694
- Receivables within one year +€16,515
up €16,515 (+13.6%), from €121,726 to €138,241
of which Trade receivables: +€17,063
Equity and liabilities
- Other debts +€69,478
up €69,478 (+222%), from €31,231 to €100,709
- Debts after one year -€22,523
down €22,523 (-54.1%), from €41,647 to €19,124
- Trade debts +€21,696
up €21,696 (+121%), from €17,868 to €39,564
- Tax, wage and social debts +€15,391
up €15,391 (+69.8%), from €22,036 to €37,427
of which Taxes: +€18,643
Income statement
- Gross operating margin +€114,128
up €114,128 (+81.7%), from €139,662 to €253,789
- Taxes +€13,584
up €13,584 (+323%), from €4,202 to €17,786
- Depreciation +€9,725
up €9,725 (+63.4%), from €15,347 to €25,071
- Staff costs +€5,446
up €5,446 (+4.7%), from €115,853 to €121,299
- Financial income +€4,503
up €4,503 (+55.8%), from €8,064 to €12,567
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.
Result 2024
€4,547
Gross operating margin
+€114,128
Staff costs
-€5,446
Depreciation
-€9,725
Other operating charges
-€767
Other operating items
+€165
Financial income
+€4,503
Financial charges
-€4,438
Taxes
-€13,584
Deferred taxes and other
-€7,147
Result 2025
€82,236
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€204,775
Investment
-€116,137
Financing
-€83,158
Cash 2024
€575,117
From operations (derived)
+€204,775
Net result for the year
+€82,236
Depreciation
+€25,071
Receivables within one year
-€16,515
Deferred charges and accrued income
+€618
Provisions
+€7,147
Trade debts
+€21,696
Tax, wage and social debts
+€15,391
Other debts
+€69,478
Accrued charges and deferred income
-€347
Investment (derived)
-€116,137
Investment in fixed assets (net)
-€116,137
Financing
-€83,158
Debts after one year
-€22,523
Current portion of long-term debt
+€457
Contributions, distributions and other
-€61,092
Cash 2025
€580,596
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,046,621 | €1,159,063 | +€112,442 | +10.7% |
| Fixed assets | 21/28 | €344,898 | €435,964 | +€91,066 | +26.4% |
| Tangible fixed assets | 22/27 | €241,177 | €335,964 | +€94,787 | +39.3% |
| Land and buildings | 22 | €220,462 | €316,156 | +€95,694 | +43.4% |
| Plant, machinery and equipment | 23 | €18,754 | €15,769 | -€2,985 | -15.9% |
| Furniture and vehicles | 24 | €1,961 | €4,039 | +€2,078 | +106% |
| Financial fixed assets | 28 | €103,721 | €100,000 | -€3,721 | -3.6% |
| Current assets | 29/58 | €701,723 | €723,099 | +€21,376 | +3.0% |
| Amounts receivable within one year | 40/41 | €121,726 | €138,241 | +€16,515 | +13.6% |
| Trade receivables | 40 | €118,934 | €135,997 | +€17,063 | +14.3% |
| Other amounts receivable | 41 | €2,792 | €2,244 | -€548 | -19.6% |
| Cash at bank and in hand | 54/58 | €575,117 | €580,596 | +€5,480 | +1.0% |
| Deferred charges and accrued income | 490/1 | €4,880 | €4,262 | -€618 | -12.7% |
| Total equity and liabilities | 10/49 | €1,046,621 | €1,159,063 | +€112,442 | +10.7% |
| Equity | 10/15 | €792,073 | €813,217 | +€21,144 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,860 | €128,449 | +€11,589 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €28,589 | +€28,589 | |
| Distributable reserves | 133 | €115,000 | €99,860 | -€15,140 | -13.2% |
| Profit (loss) carried forward | 14 | €656,613 | €657,260 | +€647 | +0.1% |
| Investment grants | 15 | - | €8,908 | +€8,908 | |
| Provisions and deferred taxes | 16 | - | €7,147 | +€7,147 | |
| Deferred taxes | 168 | - | €7,147 | +€7,147 | |
| Amounts payable | 17/49 | €254,548 | €338,699 | +€84,151 | +33.1% |
| Amounts payable after more than one year | 17 | €41,647 | €19,124 | -€22,523 | -54.1% |
| Financial debts | 170/4 | €41,647 | €19,124 | -€22,523 | -54.1% |
| Amounts payable within one year | 42/48 | €210,970 | €317,991 | +€107,021 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €22,066 | €22,523 | +€457 | +2.1% |
| Trade debts | 44 | €17,868 | €39,564 | +€21,696 | +121% |
| Suppliers | 440/4 | €17,868 | €39,564 | +€21,696 | +121% |
| Advances received on contracts in progress | 46 | €117,769 | €117,769 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,036 | €37,427 | +€15,391 | +69.8% |
| Taxes | 450/3 | €8,101 | €26,744 | +€18,643 | +230% |
| Remuneration and social security | 454/9 | €13,935 | €10,683 | -€3,252 | -23.3% |
| Other amounts payable | 47/48 | €31,231 | €100,709 | +€69,478 | +222% |
| Accrued charges and deferred income | 492/3 | €1,930 | €1,583 | -€347 | -18.0% |
| Remuneration, social security and pensions | 62 | €115,853 | €121,299 | +€5,446 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,347 | €25,071 | +€9,725 | +63.4% |
| Other operating charges | 640/8 | €5,163 | €5,929 | +€767 | +14.8% |
| Non-recurring operating charges | 66A | €165 | - | -€165 | |
| Gross operating margin | 9900 | €139,662 | €253,789 | +€114,128 | +81.7% |
| Operating profit (loss) | 9901 | €3,134 | €101,490 | +€98,355 | +3,138% |
| Financial income | 75/76B | €8,064 | €12,567 | +€4,503 | +55.8% |
| Recurring financial income | 75 | €8,064 | €12,567 | +€4,503 | +55.8% |
| Financial charges | 65/66B | €2,449 | €6,888 | +€4,438 | +181% |
| Recurring financial charges | 65 | €2,449 | €1,854 | -€595 | -24.3% |
| Non-recurring financial charges | 66B | - | €5,034 | +€5,034 | |
| Profit (loss) for the period before taxes | 9903 | €8,749 | €107,169 | +€98,421 | +1,125% |
| Transfer from deferred taxes | 780 | - | €511 | +€511 | |
| Transfer to deferred taxes | 680 | - | €7,658 | +€7,658 | |
| Income taxes | 67/77 | €4,202 | €17,786 | +€13,584 | +323% |
| Profit (loss) for the period | 9904 | €4,547 | €82,236 | +€77,690 | +1,709% |
| Transfer from tax-exempt reserves | 789 | - | €2,042 | +€2,042 | |
| Transfer to tax-exempt reserves | 689 | - | €30,631 | +€30,631 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,547 | €53,647 | +€49,100 | +1,080% |
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.