OOMS DIESELTECHNIEK: 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.
OOMS DIESELTECHNIEK
Largest movements
- Receivables within one year -€28,137
down €28,137 (-76.5%), from €36,764 to €8,627
of which Trade receivables: -€22,285
- Tangible fixed assets +€21,426
up €21,426 (+39.7%), from €53,957 to €75,384
of which Furniture and vehicles: +€23,117
- Cash -€9,052
down €9,052 (-18.6%), from €48,548 to €39,497
mainly Investment in fixed assets (net) (-€33,226) and Net result for the year (-€15,640)
- Profit (loss) carried forward -€15,640
down €15,640 (-95.1%), from €16,447 to €807
- Trade debts -€2,714
down €2,714 (-2.7%), from €102,189 to €99,475
- Tax, wage and social debts +€2,710
up €2,710 (+298%), from €909 to €3,619
- Gross operating margin -€27,399
down €27,399, from €25,297 to -€2,102
- Depreciation +€2,742
up €2,742 (+30.3%), from €9,057 to €11,799
- Taxes -€909
no longer reported in 2025 (was €909)
- Financial charges -€600
down €600 (-74.1%), from €810 to €210
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.
Derived cash bridge
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 | €167,806 | €152,163 | -€15,643 | -9.3% |
| Fixed assets | 21/28 | €53,957 | €75,384 | +€21,426 | +39.7% |
| Tangible fixed assets | 22/27 | €53,957 | €75,384 | +€21,426 | +39.7% |
| Plant, machinery and equipment | 23 | €34,309 | €32,744 | -€1,565 | -4.6% |
| Furniture and vehicles | 24 | €17,543 | €40,660 | +€23,117 | +132% |
| Other tangible fixed assets | 26 | €2,105 | €1,979 | -€126 | -6.0% |
| Current assets | 29/58 | €113,849 | €76,779 | -€37,070 | -32.6% |
| Stocks and contracts in progress | 3 | €26,141 | €26,045 | -€96 | -0.4% |
| Stocks | 30/36 | €26,141 | €26,045 | -€96 | -0.4% |
| Amounts receivable within one year | 40/41 | €36,764 | €8,627 | -€28,137 | -76.5% |
| Trade receivables | 40 | €29,882 | €7,596 | -€22,285 | -74.6% |
| Other amounts receivable | 41 | €6,882 | €1,031 | -€5,852 | -85.0% |
| Cash at bank and in hand | 54/58 | €48,548 | €39,497 | -€9,052 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,396 | €2,610 | +€215 | +9.0% |
| Total equity and liabilities | 10/49 | €167,806 | €152,163 | -€15,643 | -9.3% |
| Equity | 10/15 | €53,662 | €38,023 | -€15,640 | -29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,615 | €18,615 | = | 0.0% |
| Distributable reserves | 133 | €18,615 | €18,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,447 | €807 | -€15,640 | -95.1% |
| Amounts payable | 17/49 | €114,144 | €114,140 | -€4 | 0.0% |
| Amounts payable within one year | 42/48 | €114,144 | €114,140 | -€4 | 0.0% |
| Trade debts | 44 | €102,189 | €99,475 | -€2,714 | -2.7% |
| Suppliers | 440/4 | €102,189 | €99,475 | -€2,714 | -2.7% |
| Taxes, remuneration and social security | 45 | €909 | €3,619 | +€2,710 | +298% |
| Taxes | 450/3 | €909 | €3,619 | +€2,710 | +298% |
| Other amounts payable | 47/48 | €11,046 | €11,046 | = | 0.0% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,057 | €11,799 | +€2,742 | +30.3% |
| Other operating charges | 640/8 | €1,598 | €1,600 | +€2 | +0.1% |
| Gross operating margin | 9900 | €25,297 | -€2,102 | -€27,399 | |
| Operating profit (loss) | 9901 | €14,641 | -€15,502 | -€30,143 | |
| Financial income | 75/76B | €53 | €72 | +€19 | +35.0% |
| Recurring financial income | 75 | €53 | €72 | +€19 | +35.0% |
| Financial charges | 65/66B | €810 | €210 | -€600 | -74.1% |
| Recurring financial charges | 65 | €810 | €210 | -€600 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | €13,884 | -€15,640 | -€29,524 | |
| Income taxes | 67/77 | €909 | - | -€909 | |
| Profit (loss) for the period | 9904 | €12,976 | -€15,640 | -€28,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,976 | -€15,640 | -€28,615 |
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 30 October 2026 via checked.be.