OMS DRIVER: 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.
OMS DRIVER
Largest movements
- Tangible fixed assets -€4,838
no longer reported in 2025 (was €4,838)
- Cash +€4,178
up €4,178 (+3670.6%), from €114 to €4,292
mainly Trade debts (+€8,302) and Investment in fixed assets (net) (+€3,026)
- Financial fixed assets +€1,812
new in 2025: €1,812
- Receivables within one year -€1,760
down €1,760 (-18.5%), from €9,503 to €7,743
of which Other amounts receivable: -€3,767
- Profit (loss) carried forward -€8,911
down €8,911, from €2,764 to -€6,147
- Trade debts +€8,302
up €8,302 (+94.5%), from €8,787 to €17,090
- Gross operating margin -€8,169
down €8,169, from €4,273 to -€3,896
- Taxes -€904
no longer reported in 2025 (was €904)
- Other operating charges +€687
up €687 (+181.1%), from €380 to €1,067
- Depreciation -€193
no longer reported in 2025 (was €193)
- Financial charges +€79
up €79 (+243.3%), from €33 to €112
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 | €14,456 | €13,847 | -€608 | -4.2% |
| Fixed assets | 21/28 | €4,838 | €1,812 | -€3,026 | -62.5% |
| Tangible fixed assets | 22/27 | €4,838 | - | -€4,838 | |
| Furniture and vehicles | 24 | €4,838 | - | -€4,838 | |
| Financial fixed assets | 28 | - | €1,812 | +€1,812 | |
| Current assets | 29/58 | €9,617 | €12,035 | +€2,418 | +25.1% |
| Amounts receivable within one year | 40/41 | €9,503 | €7,743 | -€1,760 | -18.5% |
| Trade receivables | 40 | €1,294 | €3,300 | +€2,006 | +155.0% |
| Other amounts receivable | 41 | €8,209 | €4,442 | -€3,767 | -45.9% |
| Cash at bank and in hand | 54/58 | €114 | €4,292 | +€4,178 | +3670.6% |
| Total equity and liabilities | 10/49 | €14,456 | €13,847 | -€608 | -4.2% |
| Equity | 10/15 | €4,764 | -€4,147 | -€8,911 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,764 | -€6,147 | -€8,911 | |
| Amounts payable | 17/49 | €9,692 | €17,994 | +€8,302 | +85.7% |
| Amounts payable within one year | 42/48 | €9,692 | €17,994 | +€8,302 | +85.7% |
| Trade debts | 44 | €8,787 | €17,090 | +€8,302 | +94.5% |
| Suppliers | 440/4 | €8,787 | €17,090 | +€8,302 | +94.5% |
| Taxes, remuneration and social security | 45 | €904 | €904 | = | 0.0% |
| Taxes | 450/3 | €904 | €904 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193 | - | -€193 | |
| Other operating charges | 640/8 | €380 | €1,067 | +€687 | +181.1% |
| Non-recurring operating charges | 66A | - | €3,838 | +€3,838 | |
| Gross operating margin | 9900 | €4,273 | -€3,896 | -€8,169 | |
| Operating profit (loss) | 9901 | €3,701 | -€8,801 | -€12,501 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €33 | €112 | +€79 | +243.3% |
| Recurring financial charges | 65 | €33 | €112 | +€79 | +243.3% |
| Profit (loss) for the period before taxes | 9903 | €3,668 | -€8,911 | -€12,579 | |
| Income taxes | 67/77 | €904 | - | -€904 | |
| Profit (loss) for the period | 9904 | €2,764 | -€8,911 | -€11,674 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,764 | -€8,911 | -€11,674 |
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 11 October 2026 via checked.be.