OMNIKOR: 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.
OMNIKOR
Largest movements
- Financial fixed assets +€940,000
up €940,000 (+21.1%), from €4.5m to €5.4m
- Receivables within one year -€125,285
down €125,285 (-13.4%), from €934,801 to €809,516
of which Other amounts receivable: -€158,950
- Cash -€78,628
down €78,628 (-48.5%), from €162,208 to €83,580
mainly Investment in fixed assets (net) (-€946,121) and Deferred charges and accrued income (-€34,855)
- Other debts +€700,000
up €700,000 (+466.7%), from €150,000 to €850,000
- Gross operating margin -€264,110
down €264,110 (-37.7%), from €699,657 to €435,547
- Staff costs -€229,212
down €229,212 (-41.2%), from €555,955 to €326,743
- Turnover -€204,614
down €204,614 (-15.0%), from €1.4m to €1.2m
- Purchases and services +€51,694
up €51,694 (+7.6%), from €680,586 to €732,280
- Depreciation -€37,075
down €37,075 (-26.6%), from €139,171 to €102,096
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,856,541 | €6,531,506 | +€674,965 | +11.5% |
| Fixed assets | 21/28 | €4,742,908 | €5,586,932 | +€844,024 | +17.8% |
| Intangible fixed assets | 21 | €168,767 | €111,016 | -€57,751 | -34.2% |
| Tangible fixed assets | 22/27 | €118,387 | €80,162 | -€38,225 | -32.3% |
| Plant, machinery and equipment | 23 | €56,249 | €32,949 | -€23,300 | -41.4% |
| Furniture and vehicles | 24 | €62,139 | €47,214 | -€14,925 | -24.0% |
| Financial fixed assets | 28 | €4,455,753 | €5,395,753 | +€940,000 | +21.1% |
| Current assets | 29/58 | €1,113,633 | €944,574 | -€169,059 | -15.2% |
| Amounts receivable within one year | 40/41 | €934,801 | €809,516 | -€125,285 | -13.4% |
| Trade receivables | 40 | €90,248 | €123,913 | +€33,665 | +37.3% |
| Other amounts receivable | 41 | €844,553 | €685,603 | -€158,950 | -18.8% |
| Cash at bank and in hand | 54/58 | €162,208 | €83,580 | -€78,628 | -48.5% |
| Deferred charges and accrued income | 490/1 | €16,624 | €51,479 | +€34,855 | +209.7% |
| Total equity and liabilities | 10/49 | €5,856,541 | €6,531,506 | +€674,965 | +11.5% |
| Equity | 10/15 | €5,611,035 | €5,611,334 | +€299 | 0.0% |
| Contributions | 10/11 | €1,790,170 | €1,790,170 | -€0 | 0.0% |
| Capital | 10 | €1,790,170 | €1,790,170 | -€0 | 0.0% |
| Issued capital | 100 | €1,790,170 | €1,790,170 | -€0 | 0.0% |
| Reserves | 13 | €179,017 | €179,017 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €179,017 | €179,017 | -€0 | 0.0% |
| Legal reserve | 130 | €179,017 | €179,017 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €3,641,848 | €3,642,147 | +€299 | 0.0% |
| Amounts payable | 17/49 | €245,506 | €920,173 | +€674,667 | +274.8% |
| Amounts payable within one year | 42/48 | €245,506 | €920,173 | +€674,667 | +274.8% |
| Trade debts | 44 | €21,991 | - | -€21,991 | |
| Suppliers | 440/4 | €21,991 | - | -€21,991 | |
| Taxes, remuneration and social security | 45 | €73,515 | €70,173 | -€3,342 | -4.5% |
| Taxes | 450/3 | €40,549 | €4,058 | -€36,491 | -90.0% |
| Remuneration and social security | 454/9 | €32,967 | €66,115 | +€33,148 | +100.5% |
| Other amounts payable | 47/48 | €150,000 | €850,000 | +€700,000 | +466.7% |
| Turnover | 70 | €1,361,103 | €1,156,489 | -€204,614 | -15.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €680,586 | €732,280 | +€51,694 | +7.6% |
| Remuneration, social security and pensions | 62 | €555,955 | €326,743 | -€229,212 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,171 | €102,096 | -€37,075 | -26.6% |
| Other operating charges | 640/8 | €565 | €479 | -€86 | -15.2% |
| Gross operating margin | 9900 | €699,657 | €435,547 | -€264,110 | -37.7% |
| Operating profit (loss) | 9901 | €3,966 | €6,229 | +€2,263 | +57.1% |
| Financial charges | 65/66B | €1,091 | €1,874 | +€783 | +71.7% |
| Recurring financial charges | 65 | €1,091 | €1,874 | +€783 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €2,875 | €4,356 | +€1,481 | +51.5% |
| Income taxes | 67/77 | €6,807 | €4,057 | -€2,750 | -40.4% |
| Profit (loss) for the period | 9904 | - | €299 | +€299 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €299 | +€299 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.