Omshree: 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.
Omshree
Largest movements
- Tangible fixed assets +€5,737
up €5,737 (+285.4%), from €2,010 to €7,747
of which Plant, machinery and equipment: +€4,212
- Cash -€2,148
down €2,148 (-9.7%), from €22,100 to €19,951
mainly Investment in fixed assets (net) (-€6,638) and Trade debts (-€3,977)
- Receivables within one year -€687
down €687 (-30.4%), from €2,262 to €1,575
- Reserves +€10,861
up €10,861 (+1299.8%), from €836 to €11,697
- Trade debts -€3,977
down €3,977 (-77.3%), from €5,147 to €1,169
- Tax, wage and social debts -€2,794
down €2,794 (-78.9%), from €3,540 to €745
of which Taxes: -€1,784
- Other debts -€1,272
down €1,272 (-42.4%), from €3,000 to €1,728
- Accrued charges and deferred income -€700
no longer reported in 2025 (was €700)
- Depreciation -€5,956
down €5,956 (-84.1%), from €7,081 to €1,124
- Taxes +€2,028
up €2,028 (+2668.6%), from €76 to €2,104
- Gross operating margin +€754
up €754 (+2.3%), from €33,300 to €34,054
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 | €31,822 | €33,939 | +€2,117 | +6.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,233 | €7,747 | +€5,514 | +246.9% |
| Tangible fixed assets | 22/27 | €2,010 | €7,747 | +€5,737 | +285.4% |
| Land and buildings | 22 | - | €1,861 | +€1,861 | |
| Plant, machinery and equipment | 23 | €1,295 | €5,506 | +€4,212 | +325.3% |
| Furniture and vehicles | 24 | €716 | €380 | -€336 | -46.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €223 | - | -€223 | |
| Current assets | 29/58 | €29,589 | €26,192 | -€3,396 | -11.5% |
| Stocks and contracts in progress | 3 | €3,287 | €3,000 | -€287 | -8.7% |
| Stocks | 30/36 | €3,287 | €3,000 | -€287 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,262 | €1,575 | -€687 | -30.4% |
| Other amounts receivable | 41 | €2,262 | €1,575 | -€687 | -30.4% |
| Cash at bank and in hand | 54/58 | €22,100 | €19,951 | -€2,148 | -9.7% |
| Deferred charges and accrued income | 490/1 | €1,940 | €1,666 | -€274 | -14.1% |
| Total equity and liabilities | 10/49 | €31,822 | €33,939 | +€2,117 | +6.7% |
| Equity | 10/15 | €19,436 | €30,297 | +€10,861 | +55.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €836 | €11,697 | +€10,861 | +1299.8% |
| Distributable reserves | 133 | €836 | €11,697 | +€10,861 | +1299.8% |
| Amounts payable | 17/49 | €12,386 | €3,642 | -€8,744 | -70.6% |
| Amounts payable within one year | 42/48 | €11,686 | €3,642 | -€8,044 | -68.8% |
| Trade debts | 44 | €5,147 | €1,169 | -€3,977 | -77.3% |
| Suppliers | 440/4 | €5,147 | €1,169 | -€3,977 | -77.3% |
| Taxes, remuneration and social security | 45 | €3,540 | €745 | -€2,794 | -78.9% |
| Taxes | 450/3 | €1,897 | €113 | -€1,784 | -94.0% |
| Remuneration and social security | 454/9 | €1,643 | €632 | -€1,010 | -61.5% |
| Other amounts payable | 47/48 | €3,000 | €1,728 | -€1,272 | -42.4% |
| Accrued charges and deferred income | 492/3 | €700 | - | -€700 | |
| Remuneration, social security and pensions | 62 | €16,088 | €16,385 | +€297 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,081 | €1,124 | -€5,956 | -84.1% |
| Other operating charges | 640/8 | €856 | €663 | -€193 | -22.6% |
| Gross operating margin | 9900 | €33,300 | €34,054 | +€754 | +2.3% |
| Operating profit (loss) | 9901 | €9,276 | €15,882 | +€6,606 | +71.2% |
| Financial charges | 65/66B | €1,118 | €1,251 | +€133 | +11.9% |
| Recurring financial charges | 65 | €1,118 | €1,251 | +€133 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €8,157 | €14,631 | +€6,473 | +79.4% |
| Income taxes | 67/77 | €76 | €2,104 | +€2,028 | +2668.6% |
| Profit (loss) for the period | 9904 | €8,081 | €12,527 | +€4,446 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,081 | €12,527 | +€4,446 | +55.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.