OMSORG: 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.
OMSORG
Largest movements
- Tangible fixed assets -€33,931
down €33,931 (-10.1%), from €336,506 to €302,575
- Receivables within one year +€10,728
up €10,728 (+69.0%), from €15,553 to €26,281
of which Other amounts receivable: +€10,581
- Debts after one year -€26,247
down €26,247 (-18.0%), from €145,561 to €119,314
of which Financial debts: -€27,085
- Reserves +€16,018
up €16,018 (+6.4%), from €251,229 to €267,247
of which Distributable reserves: +€16,018
- Trade debts -€6,971
down €6,971 (-90.5%), from €7,703 to €733
- Tax, wage and social debts -€5,386
no longer reported in 2025 (was €5,386)
- Gross operating margin -€34,144
down €34,144 (-30.9%), from €110,409 to €76,265
- Taxes -€10,080
down €10,080 (-48.9%), from €20,606 to €10,526
- Financial charges -€1,347
down €1,347 (-14.1%), from €9,562 to €8,215
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 | €462,512 | €441,191 | -€21,321 | -4.6% |
| Fixed assets | 21/28 | €336,506 | €303,075 | -€33,431 | -9.9% |
| Tangible fixed assets | 22/27 | €336,506 | €302,575 | -€33,931 | -10.1% |
| Plant, machinery and equipment | 23 | €616 | €994 | +€378 | +61.3% |
| Furniture and vehicles | 24 | €42,701 | €32,431 | -€10,270 | -24.1% |
| Leasing and similar rights | 25 | €244,945 | €230,874 | -€14,072 | -5.7% |
| Other tangible fixed assets | 26 | €48,244 | €38,277 | -€9,967 | -20.7% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €126,006 | €138,117 | +€12,111 | +9.6% |
| Amounts receivable within one year | 40/41 | €15,553 | €26,281 | +€10,728 | +69.0% |
| Trade receivables | 40 | €418 | €565 | +€147 | +35.2% |
| Other amounts receivable | 41 | €15,135 | €25,716 | +€10,581 | +69.9% |
| Cash at bank and in hand | 54/58 | €108,174 | €109,569 | +€1,396 | +1.3% |
| Deferred charges and accrued income | 490/1 | €2,280 | €2,267 | -€13 | -0.6% |
| Total equity and liabilities | 10/49 | €462,512 | €441,191 | -€21,321 | -4.6% |
| Equity | 10/15 | €269,829 | €285,847 | +€16,018 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,229 | €267,247 | +€16,018 | +6.4% |
| Tax-exempt reserves | 132 | €224 | €224 | = | 0.0% |
| Distributable reserves | 133 | €251,005 | €267,022 | +€16,018 | +6.4% |
| Amounts payable | 17/49 | €192,683 | €155,345 | -€37,339 | -19.4% |
| Amounts payable after more than one year | 17 | €145,561 | €119,314 | -€26,247 | -18.0% |
| Financial debts | 170/4 | €143,699 | €116,614 | -€27,085 | -18.8% |
| Other amounts payable | 178/9 | €1,863 | €2,700 | +€838 | +45.0% |
| Amounts payable within one year | 42/48 | €41,915 | €30,922 | -€10,993 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €27,159 | €28,523 | +€1,364 | +5.0% |
| Trade debts | 44 | €7,703 | €733 | -€6,971 | -90.5% |
| Suppliers | 440/4 | €7,703 | €733 | -€6,971 | -90.5% |
| Taxes, remuneration and social security | 45 | €5,386 | - | -€5,386 | |
| Taxes | 450/3 | €5,386 | - | -€5,386 | |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,207 | €5,109 | -€99 | -1.9% |
| Non-recurring operating income | 76A | €850 | - | -€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,971 | €38,268 | -€703 | -1.8% |
| Other operating charges | 640/8 | €2,157 | €2,461 | +€304 | +14.1% |
| Gross operating margin | 9900 | €110,409 | €76,265 | -€34,144 | -30.9% |
| Operating profit (loss) | 9901 | €69,281 | €35,536 | -€33,745 | -48.7% |
| Financial income | 75/76B | €734 | €889 | +€155 | +21.2% |
| Recurring financial income | 75 | €734 | €889 | +€155 | +21.2% |
| Financial charges | 65/66B | €9,562 | €8,215 | -€1,347 | -14.1% |
| Recurring financial charges | 65 | €9,562 | €8,215 | -€1,347 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €60,453 | €28,210 | -€32,242 | -53.3% |
| Income taxes | 67/77 | €20,606 | €10,526 | -€10,080 | -48.9% |
| Profit (loss) for the period | 9904 | €39,847 | €17,684 | -€22,163 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,847 | €17,684 | -€22,163 | -55.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.