OmniRecht: 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.
OmniRecht
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-30.0%), from €50,000 to €35,000
- Receivables within one year +€14,465
up €14,465 (+133%), from €10,858 to €25,323
of which Trade receivables: +€14,465
- Cash +€4,139
up €4,139 (+82.0%), from €5,047 to €9,186
mainly Depreciation (+€15,000) and Trade debts (+€4,436)
- Trade debts +€4,436
up €4,436 (+19.4%), from €22,867 to €27,302
- Tax, wage and social debts -€745
down €745 (-8.6%), from €8,698 to €7,953
- Gross operating margin -€4,597
down €4,597 (-16.3%), from €28,253 to €23,656
- Other operating charges -€2,635
down €2,635 (-23.5%), from €11,221 to €8,586
- Financial income -€1,454
down €1,454 (-100%), from €1,454 to €0
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 | €66,551 | €70,149 | +€3,597 | +5.4% |
| Fixed assets | 21/28 | €50,270 | €35,270 | -€15,000 | -29.8% |
| Intangible fixed assets | 21 | €50,000 | €35,000 | -€15,000 | -30.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €16,281 | €34,879 | +€18,597 | +114% |
| Amounts receivable within one year | 40/41 | €10,858 | €25,323 | +€14,465 | +133% |
| Trade receivables | 40 | €9,581 | €24,046 | +€14,465 | +151% |
| Other amounts receivable | 41 | €1,277 | €1,277 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,047 | €9,186 | +€4,139 | +82.0% |
| Deferred charges and accrued income | 490/1 | €377 | €369 | -€7 | -1.9% |
| Total equity and liabilities | 10/49 | €66,551 | €70,149 | +€3,597 | +5.4% |
| Equity | 10/15 | €34,662 | €34,568 | -€94 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,262 | €22,262 | = | 0.0% |
| Distributable reserves | 133 | €22,262 | €22,262 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€94 | -€94 | |
| Amounts payable | 17/49 | €31,889 | €35,580 | +€3,691 | +11.6% |
| Amounts payable within one year | 42/48 | €31,889 | €35,580 | +€3,691 | +11.6% |
| Trade debts | 44 | €22,867 | €27,302 | +€4,436 | +19.4% |
| Suppliers | 440/4 | €22,867 | €27,302 | +€4,436 | +19.4% |
| Advances received on contracts in progress | 46 | €324 | €324 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,698 | €7,953 | -€745 | -8.6% |
| Taxes | 450/3 | €8,698 | €7,953 | -€745 | -8.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €15,000 | = | 0.0% |
| Other operating charges | 640/8 | €11,221 | €8,586 | -€2,635 | -23.5% |
| Gross operating margin | 9900 | €28,253 | €23,656 | -€4,597 | -16.3% |
| Operating profit (loss) | 9901 | €2,031 | €70 | -€1,962 | -96.6% |
| Financial income | 75/76B | €1,454 | €0 | -€1,454 | -100% |
| Recurring financial income | 75 | €1,454 | €0 | -€1,454 | -100% |
| Financial charges | 65/66B | €108 | €163 | +€55 | +51.2% |
| Recurring financial charges | 65 | €108 | €163 | +€55 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €3,377 | -€94 | -€3,471 | |
| Profit (loss) for the period | 9904 | €3,377 | -€94 | -€3,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,377 | -€94 | -€3,471 |
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 13 October 2026 via checked.be.