OMNIUM CONSULT: 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.
OMNIUM CONSULT
Largest movements
- Cash +€80,788
new in 2024: €80,788
mainly Tax, wage and social debts (+€79,599) and Investment in fixed assets (net) (+€45,522)
- Tangible fixed assets -€71,135
down €71,135 (-38.8%), from €183,127 to €111,992
of which Furniture and vehicles: -€73,761
- Receivables within one year +€35,772
up €35,772 (+21.4%), from €167,025 to €202,797
of which Other amounts receivable: +€29,136
- Tax, wage and social debts +€79,599
up €79,599 (+125%), from €63,703 to €143,302
of which Taxes: +€72,248
- Debts after one year -€26,356
down €26,356 (-39.4%), from €66,977 to €40,621
- Trade debts +€17,475
up €17,475 (+23.1%), from €75,656 to €93,132
- Short-term financial debts -€15,393
down €15,393 (-72.4%), from €21,274 to €5,881
- Other debts -€8,636
no longer reported in 2024 (was €8,636)
- Turnover +€281,675
up €281,675 (+71.7%), from €392,737 to €674,412
- Purchases and services +€166,633
up €166,633 (+72.6%), from €229,490 to €396,123
- Gross operating margin +€146,750
up €146,750 (+83.0%), from €176,817 to €323,567
- Staff costs +€131,571
up €131,571 (+741%), from €17,750 to €149,321
From the 2023 result to the 2024 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 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 | €459,405 | €505,076 | +€45,671 | +9.9% |
| Fixed assets | 21/28 | €291,227 | €220,092 | -€71,135 | -24.4% |
| Tangible fixed assets | 22/27 | €183,127 | €111,992 | -€71,135 | -38.8% |
| Plant, machinery and equipment | 23 | €47,078 | €50,866 | +€3,787 | +8.0% |
| Furniture and vehicles | 24 | €98,750 | €24,989 | -€73,761 | -74.7% |
| Other tangible fixed assets | 26 | €37,298 | €36,137 | -€1,162 | -3.1% |
| Financial fixed assets | 28 | €108,100 | €108,100 | = | 0.0% |
| Current assets | 29/58 | €168,178 | €284,984 | +€116,807 | +69.5% |
| Amounts receivable within one year | 40/41 | €167,025 | €202,797 | +€35,772 | +21.4% |
| Trade receivables | 40 | €166,493 | €173,129 | +€6,636 | +4.0% |
| Other amounts receivable | 41 | €531 | €29,667 | +€29,136 | +5,486% |
| Cash at bank and in hand | 54/58 | - | €80,788 | +€80,788 | |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,400 | +€247 | +21.4% |
| Total equity and liabilities | 10/49 | €459,405 | €505,076 | +€45,671 | +9.9% |
| Equity | 10/15 | €199,045 | €195,785 | -€3,260 | -1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €170,657 | €170,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €168,797 | €168,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,988 | €12,728 | -€3,260 | -20.4% |
| Amounts payable | 17/49 | €260,360 | €309,291 | +€48,931 | +18.8% |
| Amounts payable after more than one year | 17 | €66,977 | €40,621 | -€26,356 | -39.4% |
| Financial debts | 170/4 | €66,977 | €40,621 | -€26,356 | -39.4% |
| Amounts payable within one year | 42/48 | €193,383 | €268,670 | +€75,287 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €24,114 | €26,356 | +€2,242 | +9.3% |
| Financial debts | 43 | €21,274 | €5,881 | -€15,393 | -72.4% |
| Credit institutions | 430/8 | €21,274 | €5,881 | -€15,393 | -72.4% |
| Trade debts | 44 | €75,656 | €93,132 | +€17,475 | +23.1% |
| Suppliers | 440/4 | €75,656 | €93,132 | +€17,475 | +23.1% |
| Taxes, remuneration and social security | 45 | €63,703 | €143,302 | +€79,599 | +125% |
| Taxes | 450/3 | €61,578 | €133,826 | +€72,248 | +117% |
| Remuneration and social security | 454/9 | €2,124 | €9,476 | +€7,351 | +346% |
| Other amounts payable | 47/48 | €8,636 | - | -€8,636 | |
| Turnover | 70 | €392,737 | €674,412 | +€281,675 | +71.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €229,490 | €396,123 | +€166,633 | +72.6% |
| Remuneration, social security and pensions | 62 | €17,750 | €149,321 | +€131,571 | +741% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,645 | €25,613 | +€968 | +3.9% |
| Other operating charges | 640/8 | €5,100 | €6,022 | +€922 | +18.1% |
| Non-recurring operating charges | 66A | - | €65,595 | +€65,595 | |
| Gross operating margin | 9900 | €176,817 | €323,567 | +€146,750 | +83.0% |
| Operating profit (loss) | 9901 | €129,322 | €77,016 | -€52,306 | -40.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -91.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -91.0% |
| Financial charges | 65/66B | €5,968 | €9,826 | +€3,858 | +64.6% |
| Recurring financial charges | 65 | €5,968 | €9,826 | +€3,858 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €123,357 | €67,189 | -€56,167 | -45.5% |
| Income taxes | 67/77 | €29,994 | €30,449 | +€455 | +1.5% |
| Profit (loss) for the period | 9904 | €93,362 | €36,740 | -€56,622 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,362 | €36,740 | -€56,622 | -60.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.