OMPHALOS: 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.
OMPHALOS
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+129%), from €1.0m to €2.3m
of which Land and buildings: +€1.3m
- Cash +€109,537
up €109,537 (+2,726%), from €4,018 to €113,555
mainly Debts after one year (+€1.9m) and Trade debts (+€110,713)
- Debts after one year +€1.9m
new in 2025: €1.9m
- Other debts -€607,308
down €607,308 (-99.4%), from €611,104 to €3,796
- Trade debts +€110,713
up €110,713 (+2,018%), from €5,487 to €116,200
- Reserves +€28,198
up €28,198 (+11.7%), from €241,836 to €270,033
of which Distributable reserves: +€28,198
- Gross operating margin -€23,949
down €23,949 (-24.7%), from €96,833 to €72,884
- Financial charges -€6,470
down €6,470 (-87.6%), from €7,389 to €919
- Depreciation +€2,313
up €2,313 (+8.9%), from €26,113 to €28,426
- Taxes -€1,516
down €1,516 (-11.6%), from €13,098 to €11,582
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 | €1,015,563 | €2,415,204 | +€1.4m | +138% |
| Fixed assets | 21/28 | €1,002,170 | €2,292,871 | +€1.3m | +129% |
| Tangible fixed assets | 22/27 | €1,002,144 | €2,292,845 | +€1.3m | +129% |
| Land and buildings | 22 | €987,214 | €2,239,860 | +€1.3m | +127% |
| Plant, machinery and equipment | 23 | €828 | €6,418 | +€5,590 | +675% |
| Furniture and vehicles | 24 | €3,372 | €35,837 | +€32,466 | +963% |
| Other tangible fixed assets | 26 | €10,730 | €10,730 | = | 0.0% |
| Financial fixed assets | 28 | €26 | €26 | = | 0.0% |
| Current assets | 29/58 | €13,393 | €122,333 | +€108,940 | +813% |
| Amounts receivable within one year | 40/41 | €3,010 | €7,010 | +€4,000 | +133% |
| Trade receivables | 40 | €3,010 | €7,010 | +€4,000 | +133% |
| Cash at bank and in hand | 54/58 | €4,018 | €113,555 | +€109,537 | +2,726% |
| Deferred charges and accrued income | 490/1 | €6,365 | €1,768 | -€4,597 | -72.2% |
| Total equity and liabilities | 10/49 | €1,015,563 | €2,415,204 | +€1.4m | +138% |
| Equity | 10/15 | €248,036 | €276,233 | +€28,198 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €241,836 | €270,033 | +€28,198 | +11.7% |
| Tax-exempt reserves | 132 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €230,836 | €259,033 | +€28,198 | +12.2% |
| Provisions and deferred taxes | 16 | €130,000 | €130,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €130,000 | €130,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €130,000 | €130,000 | = | 0.0% |
| Amounts payable | 17/49 | €637,528 | €2,008,971 | +€1.4m | +215% |
| Amounts payable after more than one year | 17 | - | €1,861,132 | +€1.9m | |
| Financial debts | 170/4 | - | €1,861,132 | +€1.9m | |
| Amounts payable within one year | 42/48 | €634,346 | €147,839 | -€486,507 | -76.7% |
| Trade debts | 44 | €5,487 | €116,200 | +€110,713 | +2,018% |
| Suppliers | 440/4 | €5,487 | €116,200 | +€110,713 | +2,018% |
| Taxes, remuneration and social security | 45 | €17,755 | €27,843 | +€10,088 | +56.8% |
| Taxes | 450/3 | €17,755 | €27,843 | +€10,088 | +56.8% |
| Other amounts payable | 47/48 | €611,104 | €3,796 | -€607,308 | -99.4% |
| Accrued charges and deferred income | 492/3 | €3,182 | - | -€3,182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,113 | €28,426 | +€2,313 | +8.9% |
| Other operating charges | 640/8 | €5,514 | €4,756 | -€758 | -13.8% |
| Non-recurring operating charges | 66A | €16,080 | - | -€16,080 | |
| Gross operating margin | 9900 | €96,833 | €72,884 | -€23,949 | -24.7% |
| Operating profit (loss) | 9901 | €49,126 | €39,703 | -€9,423 | -19.2% |
| Financial income | 75/76B | €143 | €996 | +€853 | +598% |
| Recurring financial income | 75 | €143 | €996 | +€853 | +598% |
| Financial charges | 65/66B | €7,389 | €919 | -€6,470 | -87.6% |
| Recurring financial charges | 65 | €7,389 | €919 | -€6,470 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | €41,880 | €39,780 | -€2,100 | -5.0% |
| Income taxes | 67/77 | €13,098 | €11,582 | -€1,516 | -11.6% |
| Profit (loss) for the period | 9904 | €28,781 | €28,198 | -€584 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,781 | €28,198 | -€584 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.