Omoya: what changed
Two fiscal 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.
Omoya
Largest movements
- Cash +€57,230
up €57,230 (+194.4%), from €29,434 to €86,664
mainly Net result for the year (+€95,614) and Receivables within one year (+€3,008)
- Deferred charges and accrued income +€28,823
new in 2025: €28,823
- Tangible fixed assets +€13,575
up €13,575 (+518.4%), from €2,618 to €16,194
of which Furniture and vehicles: +€10,892
- Receivables within one year -€3,008
down €3,008 (-19.5%), from €15,460 to €12,453
of which Trade receivables: -€2,975
- Reserves +€94,781
up €94,781 (+284.0%), from €33,374 to €128,155
- Other debts +€1,888
up €1,888 (+112.4%), from €1,680 to €3,568
- Gross operating margin +€84,846
up €84,846 (+189.4%), from €44,805 to €129,651
- Taxes +€18,560
up €18,560 (+199.9%), from €9,285 to €27,845
- Financial charges +€3,247
up €3,247 (+293.6%), from €1,106 to €4,353
- Depreciation +€1,428
up €1,428 (+688.6%), from €207 to €1,636
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.
Cash bridge derived
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 | €47,513 | €144,133 | +€96,621 | +203.4% |
| Fixed assets | 21/28 | €2,618 | €16,194 | +€13,575 | +518.4% |
| Tangible fixed assets | 22/27 | €2,618 | €16,194 | +€13,575 | +518.4% |
| Plant, machinery and equipment | 23 | €2,618 | €5,302 | +€2,684 | +102.5% |
| Furniture and vehicles | 24 | - | €10,892 | +€10,892 | |
| Current assets | 29/58 | €44,894 | €127,940 | +€83,045 | +185.0% |
| Amounts receivable within one year | 40/41 | €15,460 | €12,453 | -€3,008 | -19.5% |
| Trade receivables | 40 | €15,428 | €12,453 | -€2,975 | -19.3% |
| Other amounts receivable | 41 | €33 | - | -€33 | |
| Cash at bank and in hand | 54/58 | €29,434 | €86,664 | +€57,230 | +194.4% |
| Deferred charges and accrued income | 490/1 | - | €28,823 | +€28,823 | |
| Total equity and liabilities | 10/49 | €47,513 | €144,133 | +€96,621 | +203.4% |
| Equity | 10/15 | €36,374 | €131,155 | +€94,781 | +260.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,374 | €128,155 | +€94,781 | +284.0% |
| Distributable reserves | 133 | €33,374 | €128,155 | +€94,781 | +284.0% |
| Amounts payable | 17/49 | €11,139 | €12,978 | +€1,840 | +16.5% |
| Amounts payable within one year | 42/48 | €11,139 | €12,978 | +€1,839 | +16.5% |
| Trade debts | 44 | €2,492 | €3,361 | +€869 | +34.9% |
| Suppliers | 440/4 | €2,492 | €3,361 | +€869 | +34.9% |
| Taxes, remuneration and social security | 45 | €6,967 | €6,049 | -€918 | -13.2% |
| Taxes | 450/3 | €6,967 | €6,049 | -€918 | -13.2% |
| Other amounts payable | 47/48 | €1,680 | €3,568 | +€1,888 | +112.4% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | €1,636 | +€1,428 | +688.6% |
| Other operating charges | 640/8 | - | €204 | +€204 | |
| Gross operating margin | 9900 | €44,805 | €129,651 | +€84,846 | +189.4% |
| Operating profit (loss) | 9901 | €44,598 | €127,811 | +€83,214 | +186.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,106 | €4,353 | +€3,247 | +293.6% |
| Recurring financial charges | 65 | €1,106 | €4,353 | +€3,247 | +293.6% |
| Profit (loss) for the period before taxes | 9903 | €43,492 | €123,459 | +€79,967 | +183.9% |
| Income taxes | 67/77 | €9,285 | €27,845 | +€18,560 | +199.9% |
| Profit (loss) for the period | 9904 | €34,207 | €95,614 | +€61,407 | +179.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,207 | €95,614 | +€61,407 | +179.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.