OOMS PROJECTS: 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 PROJECTS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€55,429
2024 · €55,472-€43
Equity
€1.0m
2024 · €960,094+€55,429
Cash
€3,882
2024 · €7,881-€3,999
Balance sheet total
€1.6m
2024 · €1.6m-€58,649
Largest movements
Assets
- Tangible fixed assets -€48,542
down €48,542 (-3.5%), from €1.4m to €1.3m
of which Land and buildings: -€41,964
Equity and liabilities
- Other debts -€69,747
down €69,747 (-18.4%), from €378,434 to €308,686
- Profit (loss) carried forward +€55,429
up €55,429 (+7.2%), from €767,031 to €822,460
- Debts after one year -€42,387
down €42,387 (-17.0%), from €249,214 to €206,827
Income statement
- Financial charges -€2,278
down €2,278 (-11.8%), from €19,321 to €17,043
- Depreciation +€1,626
up €1,626 (+3.4%), from €47,775 to €49,401
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
€55,472
Gross operating margin
-€984
Depreciation
-€1,626
Other operating charges
+€1,122
Financial income
+€133
Financial charges
+€2,278
Taxes
-€966
Result 2025
€55,429
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
+€37,295
Investment
+€582
Financing
-€41,876
Cash 2024
€7,881
From operations (derived)
+€37,295
Net result for the year
+€55,429
Depreciation
+€49,401
Receivables within one year
+€4,331
Deferred charges and accrued income
+€336
Trade debts
+€244
Tax, wage and social debts
-€1,299
Other debts
-€69,747
Accrued charges and deferred income
-€1,400
Investment (derived)
+€582
Investment in fixed assets (net)
-€859
Current investments
+€1,441
Financing
-€41,876
Debts after one year
-€42,387
Current portion of long-term debt
+€511
Cash 2025
€3,882
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,645,004 | €1,586,355 | -€58,649 | -3.6% |
| Fixed assets | 21/28 | €1,396,847 | €1,348,305 | -€48,542 | -3.5% |
| Tangible fixed assets | 22/27 | €1,396,847 | €1,348,305 | -€48,542 | -3.5% |
| Land and buildings | 22 | €1,367,019 | €1,325,055 | -€41,964 | -3.1% |
| Plant, machinery and equipment | 23 | €1,020 | €1,298 | +€278 | +27.2% |
| Furniture and vehicles | 24 | €28,808 | €21,952 | -€6,855 | -23.8% |
| Current assets | 29/58 | €248,157 | €238,050 | -€10,107 | -4.1% |
| Stocks and contracts in progress | 3 | €215,967 | €215,967 | = | 0.0% |
| Stocks | 30/36 | €215,967 | €215,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,356 | €9,025 | -€4,331 | -32.4% |
| Trade receivables | 40 | €13,356 | €9,025 | -€4,331 | -32.4% |
| Current investments | 50/53 | €9,524 | €8,083 | -€1,441 | -15.1% |
| Cash at bank and in hand | 54/58 | €7,881 | €3,882 | -€3,999 | -50.7% |
| Deferred charges and accrued income | 490/1 | €1,428 | €1,092 | -€336 | -23.6% |
| Total equity and liabilities | 10/49 | €1,645,004 | €1,586,355 | -€58,649 | -3.6% |
| Equity | 10/15 | €960,094 | €1,015,523 | +€55,429 | +5.8% |
| Contributions | 10/11 | €71,976 | €71,976 | = | 0.0% |
| Reserves | 13 | €121,087 | €121,087 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,461 | €11,461 | = | 0.0% |
| Distributable reserves | 133 | €109,626 | €109,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €767,031 | €822,460 | +€55,429 | +7.2% |
| Amounts payable | 17/49 | €684,909 | €570,831 | -€114,078 | -16.7% |
| Amounts payable after more than one year | 17 | €249,214 | €206,827 | -€42,387 | -17.0% |
| Financial debts | 170/4 | €249,214 | €206,827 | -€42,387 | -17.0% |
| Amounts payable within one year | 42/48 | €434,295 | €364,004 | -€70,291 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €41,876 | €42,387 | +€511 | +1.2% |
| Trade debts | 44 | €504 | €748 | +€244 | +48.4% |
| Suppliers | 440/4 | €504 | €748 | +€244 | +48.4% |
| Taxes, remuneration and social security | 45 | €13,481 | €12,183 | -€1,299 | -9.6% |
| Taxes | 450/3 | €13,481 | €12,183 | -€1,299 | -9.6% |
| Other amounts payable | 47/48 | €378,434 | €308,686 | -€69,747 | -18.4% |
| Accrued charges and deferred income | 492/3 | €1,400 | - | -€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,775 | €49,401 | +€1,626 | +3.4% |
| Other operating charges | 640/8 | €3,951 | €2,829 | -€1,122 | -28.4% |
| Gross operating margin | 9900 | €146,295 | €145,312 | -€984 | -0.7% |
| Operating profit (loss) | 9901 | €94,569 | €93,082 | -€1,488 | -1.6% |
| Financial income | 75/76B | €107 | €240 | +€133 | +124% |
| Recurring financial income | 75 | €107 | €240 | +€133 | +124% |
| Financial charges | 65/66B | €19,321 | €17,043 | -€2,278 | -11.8% |
| Recurring financial charges | 65 | €19,321 | €17,043 | -€2,278 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €75,355 | €76,279 | +€923 | +1.2% |
| Income taxes | 67/77 | €19,883 | €20,850 | +€966 | +4.9% |
| Profit (loss) for the period | 9904 | €55,472 | €55,429 | -€43 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,472 | €55,429 | -€43 | -0.1% |
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 14 October 2026 via checked.be.