OMNIA TEMPUS: 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.
OMNIA TEMPUS
Largest movements
- Cash +€6,412
up €6,412 (+137.4%), from €4,667 to €11,079
mainly Net result for the year (+€5,265) and Depreciation (+€3,849)
- Stocks and contracts -€3,073
down €3,073 (-12.9%), from €23,845 to €20,773
- Tangible fixed assets -€2,511
down €2,511 (-17.4%), from €14,435 to €11,924
- Receivables within one year -€1,005
no longer reported in 2025 (was €1,005)
- Deferred charges and accrued income +€646
up €646 (+63.4%), from €1,019 to €1,665
- Other debts -€3,279
down €3,279 (-11.7%), from €28,086 to €24,807
- Reserves +€2,923
up €2,923 (+48.6%), from €6,012 to €8,935
- Profit (loss) carried forward +€2,342
no longer reported in 2025 (was -€2,342)
- Current portion of long-term debt -€1,656
no longer reported in 2025 (was €1,656)
- Trade debts +€1,254
up €1,254 (+88.5%), from €1,417 to €2,670
- Gross operating margin +€9,535
up €9,535 (+429.1%), from €2,222 to €11,757
- Taxes +€1,323
new in 2025: €1,323
- Depreciation +€417
up €417 (+12.2%), from €3,432 to €3,849
- Other operating charges +€167
up €167 (+25.4%), from €660 to €827
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 | €44,972 | €45,441 | +€469 | +1.0% |
| Fixed assets | 21/28 | €14,435 | €11,924 | -€2,511 | -17.4% |
| Tangible fixed assets | 22/27 | €14,435 | €11,924 | -€2,511 | -17.4% |
| Plant, machinery and equipment | 23 | €8,344 | €7,470 | -€874 | -10.5% |
| Furniture and vehicles | 24 | €2,322 | €1,134 | -€1,188 | -51.2% |
| Other tangible fixed assets | 26 | €3,769 | €3,320 | -€449 | -11.9% |
| Current assets | 29/58 | €30,537 | €33,517 | +€2,980 | +9.8% |
| Stocks and contracts in progress | 3 | €23,845 | €20,773 | -€3,073 | -12.9% |
| Stocks | 30/36 | €23,845 | €20,773 | -€3,073 | -12.9% |
| Amounts receivable within one year | 40/41 | €1,005 | - | -€1,005 | |
| Trade receivables | 40 | €1,005 | - | -€1,005 | |
| Cash at bank and in hand | 54/58 | €4,667 | €11,079 | +€6,412 | +137.4% |
| Deferred charges and accrued income | 490/1 | €1,019 | €1,665 | +€646 | +63.4% |
| Total equity and liabilities | 10/49 | €44,972 | €45,441 | +€469 | +1.0% |
| Equity | 10/15 | €6,670 | €11,935 | +€5,265 | +78.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,012 | €8,935 | +€2,923 | +48.6% |
| Distributable reserves | 133 | €6,012 | €8,935 | +€2,923 | +48.6% |
| Profit (loss) carried forward | 14 | -€2,342 | - | +€2,342 | |
| Amounts payable | 17/49 | €38,302 | €33,506 | -€4,796 | -12.5% |
| Amounts payable within one year | 42/48 | €38,251 | €33,506 | -€4,745 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €1,656 | - | -€1,656 | |
| Trade debts | 44 | €1,417 | €2,670 | +€1,254 | +88.5% |
| Suppliers | 440/4 | €1,417 | €2,670 | +€1,254 | +88.5% |
| Taxes, remuneration and social security | 45 | €7,093 | €6,029 | -€1,064 | -15.0% |
| Taxes | 450/3 | €7,093 | €6,029 | -€1,064 | -15.0% |
| Other amounts payable | 47/48 | €28,086 | €24,807 | -€3,279 | -11.7% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,432 | €3,849 | +€417 | +12.2% |
| Other operating charges | 640/8 | €660 | €827 | +€167 | +25.4% |
| Gross operating margin | 9900 | €2,222 | €11,757 | +€9,535 | +429.1% |
| Operating profit (loss) | 9901 | -€1,870 | €7,080 | +€8,950 | |
| Financial income | 75/76B | €80 | €45 | -€35 | -43.4% |
| Recurring financial income | 75 | €80 | €45 | -€35 | -43.4% |
| Financial charges | 65/66B | €552 | €538 | -€14 | -2.6% |
| Recurring financial charges | 65 | €552 | €538 | -€14 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,342 | €6,588 | +€8,930 | |
| Income taxes | 67/77 | - | €1,323 | +€1,323 | |
| Profit (loss) for the period | 9904 | -€2,342 | €5,265 | +€7,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,342 | €5,265 | +€7,607 |
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 5 October 2026 via checked.be.