OMNIS OGAWA: 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.
OMNIS OGAWA
Largest movements
- Receivables within one year +€59,595
up €59,595 (+20.2%), from €295,549 to €355,144
of which Trade receivables: +€67,026
- Cash -€58,046
down €58,046 (-47.7%), from €121,677 to €63,631
mainly Receivables within one year (-€59,595) and Contributions, distributions and other (-€31,600)
- Stocks and contracts -€54,092
down €54,092 (-91.2%), from €59,287 to €5,194
- Tangible fixed assets -€9,276
down €9,276 (-44.2%), from €20,968 to €11,692
of which Furniture and vehicles: -€6,390
- Trade debts +€34,096
up €34,096 (+96.0%), from €35,529 to €69,625
- Reserves -€31,600
down €31,600 (-29.7%), from €106,369 to €74,769
- Other debts -€30,614
down €30,614 (-21.1%), from €144,963 to €114,350
- Profit (loss) carried forward -€27,205
down €27,205 (-15.7%), from €173,531 to €146,326
- Staff costs -€11,327
down €11,327 (-18.7%), from €60,730 to €49,404
- Gross operating margin +€1,536
up €1,536 (+4.5%), from €34,373 to €35,909
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 | €498,414 | €436,439 | -€61,975 | -12.4% |
| Fixed assets | 21/28 | €20,968 | €11,692 | -€9,276 | -44.2% |
| Tangible fixed assets | 22/27 | €20,968 | €11,692 | -€9,276 | -44.2% |
| Furniture and vehicles | 24 | €15,197 | €8,806 | -€6,390 | -42.1% |
| Other tangible fixed assets | 26 | €5,772 | €2,886 | -€2,886 | -50.0% |
| Current assets | 29/58 | €477,446 | €424,747 | -€52,699 | -11.0% |
| Stocks and contracts in progress | 3 | €59,287 | €5,194 | -€54,092 | -91.2% |
| Stocks | 30/36 | €59,287 | €5,194 | -€54,092 | -91.2% |
| Amounts receivable within one year | 40/41 | €295,549 | €355,144 | +€59,595 | +20.2% |
| Trade receivables | 40 | €265,189 | €332,216 | +€67,026 | +25.3% |
| Other amounts receivable | 41 | €30,360 | €22,928 | -€7,432 | -24.5% |
| Cash at bank and in hand | 54/58 | €121,677 | €63,631 | -€58,046 | -47.7% |
| Deferred charges and accrued income | 490/1 | €933 | €777 | -€156 | -16.7% |
| Total equity and liabilities | 10/49 | €498,414 | €436,439 | -€61,975 | -12.4% |
| Equity | 10/15 | €286,097 | €227,293 | -€58,805 | -20.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €106,369 | €74,769 | -€31,600 | -29.7% |
| Distributable reserves | 133 | €106,369 | €74,769 | -€31,600 | -29.7% |
| Profit (loss) carried forward | 14 | €173,531 | €146,326 | -€27,205 | -15.7% |
| Amounts payable | 17/49 | €212,317 | €209,146 | -€3,170 | -1.5% |
| Amounts payable after more than one year | 17 | €13,153 | €8,295 | -€4,859 | -36.9% |
| Financial debts | 170/4 | €13,153 | €8,295 | -€4,859 | -36.9% |
| Amounts payable within one year | 42/48 | €198,413 | €200,102 | +€1,688 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,584 | €4,859 | +€275 | +6.0% |
| Trade debts | 44 | €35,529 | €69,625 | +€34,096 | +96.0% |
| Suppliers | 440/4 | €35,529 | €69,625 | +€34,096 | +96.0% |
| Taxes, remuneration and social security | 45 | €13,337 | €11,268 | -€2,069 | -15.5% |
| Taxes | 450/3 | €1,638 | €555 | -€1,082 | -66.1% |
| Remuneration and social security | 454/9 | €11,699 | €10,713 | -€986 | -8.4% |
| Other amounts payable | 47/48 | €144,963 | €114,350 | -€30,614 | -21.1% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €60,730 | €49,404 | -€11,327 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,288 | €9,276 | -€12 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€36 | €0 | +€36 | |
| Other operating charges | 640/8 | €1,776 | €1,608 | -€168 | -9.5% |
| Non-recurring operating charges | 66A | €443 | €0 | -€443 | -100% |
| Gross operating margin | 9900 | €34,373 | €35,909 | +€1,536 | +4.5% |
| Operating profit (loss) | 9901 | -€37,828 | -€24,379 | +€13,450 | +35.6% |
| Financial income | 75/76B | €162 | €13 | -€149 | -91.8% |
| Recurring financial income | 75 | €162 | €13 | -€149 | -91.8% |
| Financial charges | 65/66B | €2,370 | €2,384 | +€14 | +0.6% |
| Recurring financial charges | 65 | €2,370 | €2,384 | +€14 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,036 | -€26,749 | +€13,287 | +33.2% |
| Income taxes | 67/77 | €460 | €455 | -€5 | -1.1% |
| Profit (loss) for the period | 9904 | -€40,497 | -€27,205 | +€13,292 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,497 | -€27,205 | +€13,292 | +32.8% |
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 28 October 2026 via checked.be.