Omni-Term: 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.
What changed
Omni-Term
NACE 46.842, Wholesale trade
fiscal year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€1.3m
2025 · €1.3m+€11,411
Equity
€20.6m
2025 · €19.3m+€1.3m
Cash
€766,836
2025 · €1.1m-€284,929
Balance sheet total
€28.5m
2025 · €26.7m+€1.8m
Largest movements
Assets
- Stocks and contracts +€1.5m
up €1.5m (+8.8%), from €16.4m to €17.9m
- Receivables within one year +€828,360
up €828,360 (+11.2%), from €7.4m to €8.3m
of which Other amounts receivable: +€1.3m
Equity and liabilities
- Reserves +€1.3m
up €1.3m (+6.8%), from €19.2m to €20.5m
of which Distributable reserves: +€973,473
- Other debts -€990,318
down €990,318 (-58.0%), from €1.7m to €717,313
- Short-term financial debts +€944,120
up €944,120 (+60.3%), from €1.6m to €2.5m
- Trade debts +€705,767
up €705,767 (+25.8%), from €2.7m to €3.4m
Income statement
- Turnover +€1.2m
up €1.2m (+3.2%), from €38.9m to €40.1m
- Goods and materials +€726,832
up €726,832 (+2.5%), from €29.3m to €30.1m
of which Purchases: +€994,885
- Other operating charges +€478,993
up €478,993 (+188.8%), from €253,733 to €732,727
From the 2025 result to the 2026 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 2025
€1.3m
Turnover
+€1.2m
Other operating income
-€6,576
Goods and materials
-€726,832
Services and other goods
-€45,387
Staff costs
-€118,508
Depreciation
-€14,024
Write-downs
+€163,636
Other operating charges
-€478,993
Other operating items
+€6,467
Financial income
-€29,213
Financial charges
-€11,840
Taxes
+€23,081
Result 2026
€1.3m
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€834,616
Investment
-€185,012
Financing
+€734,699
Cash 2025
€1.1m
From operations (derived)
-€834,616
Net result for the year
+€1.3m
Depreciation
+€464,600
Stocks and contracts
-€1.5m
Receivables within one year
-€828,360
Deferred charges and accrued income
-€41,449
Trade debts
+€705,767
Tax, wage and social debts
+€5,497
Other debts
-€990,318
Accrued charges and deferred income
-€5,985
Investment (derived)
-€185,012
Investment in fixed assets (net)
-€185,012
Financing
+€734,699
Debts after one year
-€201,800
Current portion of long-term debt
-€7,621
Short-term financial debts
+€944,120
Cash 2026
€766,836
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,742,892 | €28,498,272 | +€1.8m | +6.6% |
| Fixed assets | 21/28 | €1,745,776 | €1,466,189 | -€279,588 | -16.0% |
| Tangible fixed assets | 22/27 | €1,745,776 | €1,466,189 | -€279,588 | -16.0% |
| Land and buildings | 22 | €657,423 | €581,192 | -€76,231 | -11.6% |
| Plant, machinery and equipment | 23 | €423,067 | €350,903 | -€72,163 | -17.1% |
| Furniture and vehicles | 24 | €609,616 | €501,153 | -€108,463 | -17.8% |
| Leasing and similar rights | 25 | €46,976 | €25,300 | -€21,677 | -46.1% |
| Other tangible fixed assets | 26 | €8,695 | €7,641 | -€1,054 | -12.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €24,997,116 | €27,032,083 | +€2.0m | +8.1% |
| Stocks and contracts in progress | 3 | €16,426,013 | €17,876,101 | +€1.5m | +8.8% |
| Stocks | 30/36 | €16,426,013 | €17,876,101 | +€1.5m | +8.8% |
| Goods purchased for resale | 34 | €16,426,013 | €17,876,101 | +€1.5m | +8.8% |
| Amounts receivable within one year | 40/41 | €7,429,087 | €8,257,447 | +€828,360 | +11.2% |
| Trade receivables | 40 | €7,058,519 | €6,626,948 | -€431,570 | -6.1% |
| Other amounts receivable | 41 | €370,569 | €1,630,499 | +€1.3m | +340.0% |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Other investments | 51/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,051,765 | €766,836 | -€284,929 | -27.1% |
| Deferred charges and accrued income | 490/1 | €90,000 | €131,449 | +€41,449 | +46.1% |
| Total equity and liabilities | 10/49 | €26,742,892 | €28,498,272 | +€1.8m | +6.6% |
| Equity | 10/15 | €19,265,039 | €20,570,758 | +€1.3m | +6.8% |
| Contributions | 10/11 | €59,957 | €59,957 | = | 0.0% |
| Reserves | 13 | €19,205,082 | €20,510,801 | +€1.3m | +6.8% |
| Tax-exempt reserves | 132 | €1,393,101 | €1,725,347 | +€332,247 | +23.8% |
| Distributable reserves | 133 | €17,811,981 | €18,785,454 | +€973,473 | +5.5% |
| Amounts payable | 17/49 | €7,477,853 | €7,927,513 | +€449,660 | +6.0% |
| Amounts payable after more than one year | 17 | €398,734 | €196,934 | -€201,800 | -50.6% |
| Financial debts | 170/4 | €398,734 | €196,934 | -€201,800 | -50.6% |
| Leasing and similar obligations | 172 | €0 | - | = | |
| Credit institutions | 173 | €398,734 | €196,934 | -€201,800 | -50.6% |
| Amounts payable within one year | 42/48 | €7,070,782 | €7,728,227 | +€657,444 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €209,421 | €201,800 | -€7,621 | -3.6% |
| Financial debts | 43 | €1,564,716 | €2,508,835 | +€944,120 | +60.3% |
| Credit institutions | 430/8 | €1,564,716 | €2,508,835 | +€944,120 | +60.3% |
| Trade debts | 44 | €2,735,552 | €3,441,319 | +€705,767 | +25.8% |
| Suppliers | 440/4 | €2,735,552 | €3,441,319 | +€705,767 | +25.8% |
| Taxes, remuneration and social security | 45 | €853,462 | €858,960 | +€5,497 | +0.6% |
| Taxes | 450/3 | €135,130 | €56,550 | -€78,580 | -58.2% |
| Remuneration and social security | 454/9 | €718,333 | €802,410 | +€84,077 | +11.7% |
| Other amounts payable | 47/48 | €1,707,631 | €717,313 | -€990,318 | -58.0% |
| Accrued charges and deferred income | 492/3 | €8,337 | €2,353 | -€5,985 | -71.8% |
| Operating income | 70/76A | €39,065,601 | €40,316,075 | +€1.3m | +3.2% |
| Turnover | 70 | €38,854,695 | €40,104,295 | +€1.2m | +3.2% |
| Other operating income | 74 | €210,906 | €204,330 | -€6,576 | -3.1% |
| Non-recurring operating income | 76A | - | €7,450 | +€7,450 | |
| Operating charges | 60/66A | €37,715,074 | €38,936,166 | +€1.2m | +3.2% |
| Goods for resale, raw materials and consumables | 60 | €29,331,460 | €30,058,291 | +€726,832 | +2.5% |
| Purchases | 600/8 | €30,097,290 | €31,092,175 | +€994,885 | +3.3% |
| Change in stocks: decrease (increase) | 609 | -€765,830 | -€1,033,884 | -€268,053 | -35.0% |
| Services and other goods | 61 | €4,163,162 | €4,208,549 | +€45,387 | +1.1% |
| Remuneration, social security and pensions | 62 | €4,196,296 | €4,314,804 | +€118,508 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450,575 | €464,600 | +€14,024 | +3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€680,152 | -€843,788 | -€163,636 | -24.1% |
| Other operating charges | 640/8 | €253,733 | €732,727 | +€478,993 | +188.8% |
| Non-recurring operating charges | 66A | - | €983 | +€983 | |
| Operating profit (loss) | 9901 | €1,350,528 | €1,379,909 | +€29,382 | +2.2% |
| Financial income | 75/76B | €684,262 | €655,049 | -€29,213 | -4.3% |
| Recurring financial income | 75 | €684,262 | €652,534 | -€31,728 | -4.6% |
| Income from current assets | 751 | €88,810 | €39,561 | -€49,249 | -55.5% |
| Other financial income | 752/9 | €595,452 | €612,974 | +€17,521 | +2.9% |
| Non-recurring financial income | 76B | - | €2,515 | +€2,515 | |
| Financial charges | 65/66B | €267,404 | €279,243 | +€11,840 | +4.4% |
| Recurring financial charges | 65 | €267,404 | €279,243 | +€11,840 | +4.4% |
| Debt charges | 650 | €73,509 | €66,983 | -€6,526 | -8.9% |
| Other financial charges | 652/9 | €193,895 | €212,261 | +€18,365 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €1,767,386 | €1,755,715 | -€11,670 | -0.7% |
| Income taxes | 67/77 | €473,076 | €449,995 | -€23,081 | -4.9% |
| Taxes | 670/3 | €473,076 | €449,995 | -€23,081 | -4.9% |
| Profit (loss) for the period | 9904 | €1,294,309 | €1,305,720 | +€11,411 | +0.9% |
| Transfer from tax-exempt reserves | 789 | €608,297 | €467,653 | -€140,643 | -23.1% |
| Transfer to tax-exempt reserves | 689 | €0 | €799,900 | +€799,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,902,606 | €973,473 | -€929,133 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.