Ooms & Partners: 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.
What changed
Ooms & Partners
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€871,425
2024 · -€246,508-€624,917
Equity
€8.7m
2024 · €9.6m-€871,425
Cash
€448,045
2024 · €448,788-€743
Balance sheet total
€40.4m
2024 · €35.7m+€4.7m
Largest movements
Assets
- Tangible fixed assets +€7.5m
up €7.5m (+30.7%), from €24.4m to €31.8m
of which Land and buildings: +€7.5m
- Stocks and contracts -€3.6m
down €3.6m (-37.2%), from €9.5m to €6.0m
- Receivables within one year +€706,367
up €706,367 (+1,301%), from €54,278 to €760,645
of which Trade receivables: +€602,116
Equity and liabilities
- Debts after one year +€6.8m
up €6.8m (+31.7%), from €21.4m to €28.2m
of which Financial debts: +€6.8m
- Profit (loss) carried forward -€871,425
down €871,425 (-50.0%), from -€1.7m to -€2.6m
- Trade debts -€846,661
down €846,661 (-68.7%), from €1.2m to €385,154
Income statement
- Gross operating margin -€871,857
down €871,857 (-69.5%), from €1.3m to €383,425
- Financial charges -€174,792
down €174,792 (-23.0%), from €759,372 to €584,580
- Depreciation -€58,763
down €58,763 (-8.8%), from €667,678 to €608,915
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.
Result 2024
-€246,508
Gross operating margin
-€871,857
Staff costs
+€3,772
Depreciation
+€58,763
Other operating charges
+€6,768
Financial income
+€1,387
Financial charges
+€174,792
Taxes
+€1,459
Result 2025
-€871,425
raises the resultlowers the result
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.
From operations
+€1.6m
Investment
-€8.1m
Financing
+€6.5m
Cash 2024
€448,788
From operations (derived)
+€1.6m
Net result for the year
-€871,425
Depreciation
+€608,915
Receivables after one year
-€112,622
Stocks and contracts
+€3.6m
Receivables within one year
-€706,367
Smaller working-capital items
-€21,176
Trade debts
-€846,661
Accrued charges and deferred income
-€42,964
Investment (derived)
-€8.1m
Investment in fixed assets (net)
-€8.1m
Financing
+€6.5m
Debts after one year
+€6.8m
Current portion of long-term debt
+€6,406
Short-term financial debts
-€277,294
Cash 2025
€448,045
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,654,967 | €40,397,117 | +€4.7m | +13.3% |
| Fixed assets | 21/28 | €24,374,684 | €31,840,995 | +€7.5m | +30.6% |
| Tangible fixed assets | 22/27 | €24,355,750 | €31,822,061 | +€7.5m | +30.7% |
| Land and buildings | 22 | €23,325,913 | €30,829,782 | +€7.5m | +32.2% |
| Plant, machinery and equipment | 23 | €14,337 | €3,116 | -€11,221 | -78.3% |
| Furniture and vehicles | 24 | €121,228 | €94,891 | -€26,337 | -21.7% |
| Other tangible fixed assets | 26 | €894,272 | €894,272 | = | 0.0% |
| Financial fixed assets | 28 | €18,934 | €18,934 | = | 0.0% |
| Current assets | 29/58 | €11,280,283 | €8,556,122 | -€2.7m | -24.1% |
| Amounts receivable after more than one year | 29 | €1,015,165 | €1,127,787 | +€112,622 | +11.1% |
| Other amounts receivable | 291 | €1,015,165 | €1,127,787 | +€112,622 | +11.1% |
| Stocks and contracts in progress | 3 | €9,543,538 | €5,992,416 | -€3.6m | -37.2% |
| Stocks | 30/36 | €9,543,538 | €5,992,416 | -€3.6m | -37.2% |
| Amounts receivable within one year | 40/41 | €54,278 | €760,645 | +€706,367 | +1,301% |
| Trade receivables | 40 | €7,722 | €609,838 | +€602,116 | +7,797% |
| Other amounts receivable | 41 | €46,556 | €150,807 | +€104,251 | +224% |
| Cash at bank and in hand | 54/58 | €448,788 | €448,045 | -€743 | -0.2% |
| Deferred charges and accrued income | 490/1 | €218,515 | €227,229 | +€8,714 | +4.0% |
| Total equity and liabilities | 10/49 | €35,654,967 | €40,397,117 | +€4.7m | +13.3% |
| Equity | 10/15 | €9,563,639 | €8,692,214 | -€871,425 | -9.1% |
| Contributions | 10/11 | €10,153,600 | €10,153,600 | = | 0.0% |
| Reserves | 13 | €1,152,732 | €1,152,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,152,732 | €1,152,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,742,693 | -€2,614,118 | -€871,425 | -50.0% |
| Amounts payable | 17/49 | €26,091,328 | €31,704,903 | +€5.6m | +21.5% |
| Amounts payable after more than one year | 17 | €21,388,926 | €28,175,476 | +€6.8m | +31.7% |
| Financial debts | 170/4 | €21,329,331 | €28,152,530 | +€6.8m | +32.0% |
| Other amounts payable | 178/9 | €59,595 | €22,946 | -€36,649 | -61.5% |
| Amounts payable within one year | 42/48 | €4,630,110 | €3,500,099 | -€1.1m | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €876,630 | €883,036 | +€6,406 | +0.7% |
| Financial debts | 43 | €2,485,912 | €2,208,618 | -€277,294 | -11.2% |
| Credit institutions | 430/8 | €2,485,912 | €2,208,618 | -€277,294 | -11.2% |
| Trade debts | 44 | €1,231,814 | €385,154 | -€846,661 | -68.7% |
| Suppliers | 440/4 | €1,231,814 | €385,154 | -€846,661 | -68.7% |
| Taxes, remuneration and social security | 45 | €35,754 | €23,292 | -€12,462 | -34.9% |
| Taxes | 450/3 | €34,766 | €23,292 | -€11,475 | -33.0% |
| Remuneration and social security | 454/9 | €987 | €0 | -€987 | -100% |
| Accrued charges and deferred income | 492/3 | €72,292 | €29,328 | -€42,964 | -59.4% |
| Non-recurring operating income | 76A | €575,534 | €0 | -€575,534 | -100% |
| Remuneration, social security and pensions | 62 | €10,677 | €6,905 | -€3,772 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667,678 | €608,915 | -€58,763 | -8.8% |
| Other operating charges | 640/8 | €72,292 | €65,524 | -€6,768 | -9.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,255,282 | €383,425 | -€871,857 | -69.5% |
| Operating profit (loss) | 9901 | €504,636 | -€297,919 | -€802,554 | |
| Financial income | 75/76B | €9,687 | €11,074 | +€1,387 | +14.3% |
| Recurring financial income | 75 | €9,687 | €11,074 | +€1,387 | +14.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €759,372 | €584,580 | -€174,792 | -23.0% |
| Recurring financial charges | 65 | €759,372 | €584,580 | -€174,792 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | -€245,049 | -€871,425 | -€626,376 | -256% |
| Income taxes | 67/77 | €1,459 | €0 | -€1,459 | -100% |
| Profit (loss) for the period | 9904 | -€246,508 | -€871,425 | -€624,917 | -254% |
| Profit (loss) for the period to be appropriated | 9905 | -€246,508 | -€871,425 | -€624,917 | -254% |
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 21 October 2026 via checked.be.