OMNIPARTNERS: 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.
OMNIPARTNERS
Largest movements
- Cash +€652,498
up €652,498 (+18.9%), from €3.4m to €4.1m
mainly Current investments (+€600,000) and Net result for the year (+€323,017)
- Current investments -€600,000
down €600,000 (-97.1%), from €618,000 to €18,000
- Receivables within one year +€197,251
up €197,251 (+63.5%), from €310,845 to €508,096
of which Other amounts receivable: +€171,589
- Tangible fixed assets -€50,320
down €50,320 (-19.4%), from €258,790 to €208,470
- Reserves +€322,100
up €322,100 (+20.0%), from €1.6m to €1.9m
of which Distributable reserves: +€448,400
- Accrued charges and deferred income -€230,645
down €230,645 (-21.5%), from €1.1m to €841,250
- Other debts +€50,899
up €50,899 (+164%), from €31,090 to €81,990
- Gross operating margin -€688,273
down €688,273 (-55.7%), from €1.2m to €547,282
- Taxes -€96,307
down €96,307 (-45.1%), from €213,642 to €117,335
- Financial income +€21,620
up €21,620 (+48.3%), from €44,797 to €66,417
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 | €4,641,792 | €4,835,009 | +€193,217 | +4.2% |
| Fixed assets | 21/28 | €258,790 | €208,470 | -€50,320 | -19.4% |
| Tangible fixed assets | 22/27 | €258,790 | €208,470 | -€50,320 | -19.4% |
| Furniture and vehicles | 24 | €258,790 | €208,470 | -€50,320 | -19.4% |
| Current assets | 29/58 | €4,383,002 | €4,626,539 | +€243,536 | +5.6% |
| Amounts receivable within one year | 40/41 | €310,845 | €508,096 | +€197,251 | +63.5% |
| Trade receivables | 40 | €139,377 | €165,039 | +€25,662 | +18.4% |
| Other amounts receivable | 41 | €171,468 | €343,058 | +€171,589 | +100% |
| Current investments | 50/53 | €618,000 | €18,000 | -€600,000 | -97.1% |
| Cash at bank and in hand | 54/58 | €3,445,992 | €4,098,490 | +€652,498 | +18.9% |
| Deferred charges and accrued income | 490/1 | €8,165 | €1,952 | -€6,213 | -76.1% |
| Total equity and liabilities | 10/49 | €4,641,792 | €4,835,009 | +€193,217 | +4.2% |
| Equity | 10/15 | €3,007,203 | €3,330,220 | +€323,017 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,610,460 | €1,932,560 | +€322,100 | +20.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €464,700 | €338,400 | -€126,300 | -27.2% |
| Distributable reserves | 133 | €1,143,900 | €1,592,300 | +€448,400 | +39.2% |
| Profit (loss) carried forward | 14 | €1,390,543 | €1,391,460 | +€917 | +0.1% |
| Amounts payable | 17/49 | €1,634,589 | €1,504,789 | -€129,800 | -7.9% |
| Amounts payable within one year | 42/48 | €562,694 | €663,539 | +€100,845 | +17.9% |
| Trade debts | 44 | €446,608 | €487,907 | +€41,299 | +9.2% |
| Suppliers | 440/4 | €446,608 | €487,907 | +€41,299 | +9.2% |
| Taxes, remuneration and social security | 45 | €84,996 | €93,642 | +€8,646 | +10.2% |
| Taxes | 450/3 | €84,996 | €93,642 | +€8,646 | +10.2% |
| Other amounts payable | 47/48 | €31,090 | €81,990 | +€50,899 | +164% |
| Accrued charges and deferred income | 492/3 | €1,071,895 | €841,250 | -€230,645 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,194 | €151,320 | +€12,126 | +8.7% |
| Other operating charges | 640/8 | €6,212 | €7,297 | +€1,085 | +17.5% |
| Gross operating margin | 9900 | €1,235,555 | €547,282 | -€688,273 | -55.7% |
| Operating profit (loss) | 9901 | €1,090,150 | €388,666 | -€701,484 | -64.3% |
| Financial income | 75/76B | €44,797 | €66,417 | +€21,620 | +48.3% |
| Recurring financial income | 75 | €44,797 | €66,417 | +€21,620 | +48.3% |
| Financial charges | 65/66B | €9,970 | €14,732 | +€4,762 | +47.8% |
| Recurring financial charges | 65 | €9,970 | €14,732 | +€4,762 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €1,124,978 | €440,352 | -€684,626 | -60.9% |
| Income taxes | 67/77 | €213,642 | €117,335 | -€96,307 | -45.1% |
| Profit (loss) for the period | 9904 | €911,336 | €323,017 | -€588,319 | -64.6% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €168,400 | +€84,200 | +100% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €42,100 | -€84,200 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €869,236 | €449,317 | -€419,919 | -48.3% |
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 23 October 2026 via checked.be.