OMS TOOLS: what changed
OMS TOOLS
Largest movements
- Receivables within one year +€152,578
up €152,578 (+482%), from €31,643 to €184,221
of which Trade receivables: +€152,578
- Cash +€26,300
up €26,300 (+725%), from €3,628 to €29,928
mainly Trade debts (+€100,392) and Net result for the year (+€53,428)
- Tangible fixed assets -€12,528
down €12,528 (-7.0%), from €179,608 to €167,079
of which Plant, machinery and equipment: -€6,851
- Trade debts +€100,392
up €100,392 (+1,256%), from €7,990 to €108,383
- Other debts +€38,368
up €38,368 (+230%), from €16,655 to €55,023
- Reserves +€16,350
up €16,350 (+37.3%), from €43,789 to €60,139
of which Distributable reserves: +€16,350
- Tax, wage and social debts +€15,491
up €15,491 (+147%), from €10,565 to €26,056
of which Taxes: +€15,796
- Debts after one year -€12,390
down €12,390 (-10.9%), from €113,247 to €100,858
- Purchases and services +€313,236
up €313,236 (+164%), from €190,590 to €503,826
- Gross operating margin +€56,001
up €56,001 (+77.2%), from €72,558 to €128,559
- Taxes +€16,343
up €16,343 (+3,701%), from €442 to €16,784
- Staff costs -€6,502
down €6,502 (-14.3%), from €45,603 to €39,101
- Other operating charges -€5,369
down €5,369 (-76.4%), from €7,031 to €1,662
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 | €214,998 | €381,448 | +€166,450 | +77.4% |
| Fixed assets | 21/28 | €179,728 | €167,199 | -€12,528 | -7.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €179,608 | €167,079 | -€12,528 | -7.0% |
| Land and buildings | 22 | €169,394 | €163,717 | -€5,677 | -3.4% |
| Plant, machinery and equipment | 23 | €10,213 | €3,362 | -€6,851 | -67.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €35,271 | €214,249 | +€178,978 | +507% |
| Amounts receivable within one year | 40/41 | €31,643 | €184,221 | +€152,578 | +482% |
| Trade receivables | 40 | €31,643 | €184,221 | +€152,578 | +482% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,628 | €29,928 | +€26,300 | +725% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €214,998 | €381,448 | +€166,450 | +77.4% |
| Equity | 10/15 | €54,641 | €78,739 | +€24,098 | +44.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,789 | €60,139 | +€16,350 | +37.3% |
| Non-distributable reserves | 130/1 | €14,460 | €14,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,460 | €14,460 | = | 0.0% |
| Distributable reserves | 133 | €29,329 | €45,679 | +€16,350 | +55.7% |
| Profit (loss) carried forward | 14 | -€7,748 | €0 | +€7,748 | |
| Amounts payable | 17/49 | €160,357 | €302,709 | +€142,352 | +88.8% |
| Amounts payable after more than one year | 17 | €113,247 | €100,858 | -€12,390 | -10.9% |
| Financial debts | 170/4 | €113,247 | €100,858 | -€12,390 | -10.9% |
| Amounts payable within one year | 42/48 | €47,110 | €201,851 | +€154,742 | +328% |
| Current portion of amounts payable after more than one year | 42 | €11,900 | €12,390 | +€490 | +4.1% |
| Trade debts | 44 | €7,990 | €108,383 | +€100,392 | +1,256% |
| Suppliers | 440/4 | €7,990 | €108,383 | +€100,392 | +1,256% |
| Taxes, remuneration and social security | 45 | €10,565 | €26,056 | +€15,491 | +147% |
| Taxes | 450/3 | €4,863 | €20,658 | +€15,796 | +325% |
| Remuneration and social security | 454/9 | €5,702 | €5,398 | -€305 | -5.3% |
| Other amounts payable | 47/48 | €16,655 | €55,023 | +€38,368 | +230% |
| Goods, raw materials, services and sundry goods | 60/61 | €190,590 | €503,826 | +€313,236 | +164% |
| Remuneration, social security and pensions | 62 | €45,603 | €39,101 | -€6,502 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,601 | €12,528 | -€1,073 | -7.9% |
| Other operating charges | 640/8 | €7,031 | €1,662 | -€5,369 | -76.4% |
| Gross operating margin | 9900 | €72,558 | €128,559 | +€56,001 | +77.2% |
| Operating profit (loss) | 9901 | €6,323 | €75,268 | +€68,945 | +1,090% |
| Financial income | 75/76B | €373 | €68 | -€305 | -81.8% |
| Recurring financial income | 75 | €373 | €68 | -€305 | -81.8% |
| Financial charges | 65/66B | €5,785 | €5,124 | -€661 | -11.4% |
| Recurring financial charges | 65 | €5,785 | €5,124 | -€661 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €911 | €70,212 | +€69,301 | +7,609% |
| Income taxes | 67/77 | €442 | €16,784 | +€16,343 | +3,701% |
| Profit (loss) for the period | 9904 | €469 | €53,428 | +€52,958 | +11,287% |
| Profit (loss) for the period to be appropriated | 9905 | €469 | €53,428 | +€52,958 | +11,287% |
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 7 November 2026 via checked.be.