OMNIUM CIRCULAIRE: what changed
OMNIUM CIRCULAIRE
Largest movements
- Tangible fixed assets +€550,275
up €550,275 (+12.5%), from €4.4m to €5.0m
- Cash -€343,817
down €343,817 (-39.1%), from €879,363 to €535,546
mainly Investment in fixed assets (net) (-€550,275) and Receivables within one year (-€156,670)
- Receivables within one year +€156,670
up €156,670 (+1,302%), from €12,030 to €168,700
of which Other amounts receivable: +€168,700
- Contributions +€500,000
up €500,000 (+8.3%), from €6.0m to €6.5m
- Profit (loss) carried forward -€141,058
down €141,058 (-18.2%), from -€775,986 to -€917,044
- Taxes +€18,160
new in 2025: €18,160
- Gross operating margin +€10,165
up €10,165 (+7.5%), from -€135,725 to -€125,561
- Financial income +€4,571
new in 2025: €4,571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,299,270 | €5,662,540 | +€363,270 | +6.9% |
| Fixed assets | 21/28 | €4,403,512 | €4,953,787 | +€550,275 | +12.5% |
| Tangible fixed assets | 22/27 | €4,403,512 | €4,953,787 | +€550,275 | +12.5% |
| Other tangible fixed assets | 26 | €4,403,512 | €4,953,787 | +€550,275 | +12.5% |
| Current assets | 29/58 | €895,757 | €708,753 | -€187,004 | -20.9% |
| Amounts receivable within one year | 40/41 | €12,030 | €168,700 | +€156,670 | +1,302% |
| Trade receivables | 40 | €12,030 | €0 | -€12,030 | -100% |
| Other amounts receivable | 41 | - | €168,700 | +€168,700 | |
| Cash at bank and in hand | 54/58 | €879,363 | €535,546 | -€343,817 | -39.1% |
| Deferred charges and accrued income | 490/1 | €4,365 | €4,507 | +€143 | +3.3% |
| Total equity and liabilities | 10/49 | €5,299,270 | €5,662,540 | +€363,270 | +6.9% |
| Equity | 10/15 | €5,229,529 | €5,588,471 | +€358,942 | +6.9% |
| Contributions | 10/11 | €6,000,000 | €6,500,000 | +€500,000 | +8.3% |
| Capital | 10 | €6,000,000 | €6,500,000 | +€500,000 | +8.3% |
| Issued capital | 100 | €6,000,000 | €6,500,000 | +€500,000 | +8.3% |
| Reserves | 13 | €5,515 | €5,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,515 | €5,515 | = | 0.0% |
| Legal reserve | 130 | €5,515 | €5,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€775,986 | -€917,044 | -€141,058 | -18.2% |
| Amounts payable | 17/49 | €69,741 | €74,069 | +€4,328 | +6.2% |
| Amounts payable within one year | 42/48 | €69,458 | €74,069 | +€4,611 | +6.6% |
| Trade debts | 44 | €69,458 | €74,069 | +€4,611 | +6.6% |
| Suppliers | 440/4 | €69,458 | €74,069 | +€4,611 | +6.6% |
| Accrued charges and deferred income | 492/3 | €283 | €0 | -€283 | -100% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€135,725 | -€125,561 | +€10,165 | +7.5% |
| Operating profit (loss) | 9901 | -€136,693 | -€126,559 | +€10,134 | +7.4% |
| Financial income | 75/76B | - | €4,571 | +€4,571 | |
| Recurring financial income | 75 | - | €4,571 | +€4,571 | |
| Financial charges | 65/66B | €789 | €910 | +€121 | +15.3% |
| Recurring financial charges | 65 | €789 | €910 | +€121 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | -€137,482 | -€122,898 | +€14,584 | +10.6% |
| Income taxes | 67/77 | - | €18,160 | +€18,160 | |
| Profit (loss) for the period | 9904 | -€137,482 | -€141,058 | -€3,576 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€137,482 | -€141,058 | -€3,576 | -2.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.