OMSA: 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.
OMSA
Largest movements
- Stocks and contracts -€89,943
down €89,943 (-25.7%), from €349,657 to €259,714
- Cash +€45,738
up €45,738 (+162.1%), from €28,222 to €73,960
mainly Stocks and contracts (+€89,943) and Depreciation (+€8,312)
- Tangible fixed assets -€7,785
down €7,785 (-28.0%), from €27,849 to €20,064
of which Plant, machinery and equipment: -€5,531
- Trade debts -€41,051
down €41,051 (-16.9%), from €243,376 to €202,325
- Tax, wage and social debts -€6,149
down €6,149 (-23.9%), from €25,768 to €19,619
of which Taxes: -€12,815
- Gross operating margin +€80,590
up €80,590 (+323.5%), from €24,911 to €105,501
- Staff costs +€45,697
up €45,697 (+107.5%), from €42,518 to €88,215
- Depreciation -€5,176
down €5,176 (-38.4%), from €13,488 to €8,312
- Financial income +€3,343
new in 2025: €3,343
- Taxes +€1,463
new in 2025: €1,463
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 | €586,916 | €538,722 | -€48,194 | -8.2% |
| Fixed assets | 21/28 | €27,849 | €20,064 | -€7,785 | -28.0% |
| Tangible fixed assets | 22/27 | €27,849 | €20,064 | -€7,785 | -28.0% |
| Plant, machinery and equipment | 23 | €19,674 | €14,143 | -€5,531 | -28.1% |
| Furniture and vehicles | 24 | €2,221 | €1,768 | -€453 | -20.4% |
| Other tangible fixed assets | 26 | €5,954 | €4,153 | -€1,801 | -30.2% |
| Current assets | 29/58 | €559,067 | €518,658 | -€40,409 | -7.2% |
| Stocks and contracts in progress | 3 | €349,657 | €259,714 | -€89,943 | -25.7% |
| Stocks | 30/36 | €349,657 | €259,714 | -€89,943 | -25.7% |
| Amounts receivable within one year | 40/41 | €181,188 | €181,984 | +€796 | +0.4% |
| Trade receivables | 40 | €574 | - | -€574 | |
| Other amounts receivable | 41 | €180,614 | €181,984 | +€1,370 | +0.8% |
| Cash at bank and in hand | 54/58 | €28,222 | €73,960 | +€45,738 | +162.1% |
| Deferred charges and accrued income | 490/1 | - | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €586,916 | €538,722 | -€48,194 | -8.2% |
| Equity | 10/15 | €317,772 | €316,778 | -€994 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,576 | €24,576 | = | 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 | €22,716 | €22,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,596 | €273,602 | -€994 | -0.4% |
| Amounts payable | 17/49 | €269,144 | €221,944 | -€47,200 | -17.5% |
| Amounts payable within one year | 42/48 | €269,144 | €221,944 | -€47,200 | -17.5% |
| Trade debts | 44 | €243,376 | €202,325 | -€41,051 | -16.9% |
| Suppliers | 440/4 | €243,376 | €202,325 | -€41,051 | -16.9% |
| Taxes, remuneration and social security | 45 | €25,768 | €19,619 | -€6,149 | -23.9% |
| Taxes | 450/3 | €16,669 | €3,854 | -€12,815 | -76.9% |
| Remuneration and social security | 454/9 | €9,099 | €15,765 | +€6,666 | +73.3% |
| Remuneration, social security and pensions | 62 | €42,518 | €88,215 | +€45,697 | +107.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,488 | €8,312 | -€5,176 | -38.4% |
| Other operating charges | 640/8 | €1,214 | €881 | -€333 | -27.4% |
| Gross operating margin | 9900 | €24,911 | €105,501 | +€80,590 | +323.5% |
| Operating profit (loss) | 9901 | -€32,309 | €8,093 | +€40,402 | |
| Financial income | 75/76B | - | €3,343 | +€3,343 | |
| Recurring financial income | 75 | - | €3,343 | +€3,343 | |
| Financial charges | 65/66B | €10,795 | €10,967 | +€172 | +1.6% |
| Recurring financial charges | 65 | €10,795 | €10,967 | +€172 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,104 | €469 | +€43,573 | |
| Income taxes | 67/77 | - | €1,463 | +€1,463 | |
| Profit (loss) for the period | 9904 | -€43,104 | -€994 | +€42,110 | +97.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,104 | -€994 | +€42,110 | +97.7% |
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 29 September 2026 via checked.be.