OPTION OMEGA: 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.
OPTION OMEGA
Largest movements
- Stocks and contracts -€5,089
down €5,089 (-9.3%), from €54,830 to €49,741
- Receivables within one year -€2,841
down €2,841 (-36.0%), from €7,886 to €5,046
of which Trade receivables: -€3,836
- Cash +€2,447
up €2,447 (+29.4%), from €8,317 to €10,764
mainly Stocks and contracts (+€5,089) and Advances received (+€4,825)
- Deferred charges and accrued income -€866
down €866 (-16.4%), from €5,288 to €4,422
- Advances received +€4,825
new in 2025: €4,825
- Tax, wage and social debts -€3,499
down €3,499 (-76.3%), from €4,584 to €1,085
- Other debts -€3,200
down €3,200 (-5.5%), from €58,002 to €54,802
- Profit (loss) carried forward -€2,839
down €2,839 (-84.7%), from -€3,353 to -€6,192
- Trade debts -€2,269
down €2,269 (-98.7%), from €2,300 to €31
- Financial charges -€646
down €646 (-45.9%), from €1,407 to €760
- Other operating charges -€442
down €442 (-37.0%), from €1,194 to €752
- Gross operating margin -€276
down €276 (-59.8%), from -€461 to -€736
- Depreciation +€260
up €260 (+69.5%), from €374 to €633
- Financial income -€33
down €33 (-43.8%), from €76 to €43
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 | €78,212 | €71,230 | -€6,982 | -8.9% |
| Fixed assets | 21/28 | €1,891 | €1,257 | -€633 | -33.5% |
| Tangible fixed assets | 22/27 | €1,891 | €1,257 | -€633 | -33.5% |
| Plant, machinery and equipment | 23 | €1,891 | €1,257 | -€633 | -33.5% |
| Current assets | 29/58 | €76,322 | €69,973 | -€6,349 | -8.3% |
| Stocks and contracts in progress | 3 | €54,830 | €49,741 | -€5,089 | -9.3% |
| Stocks | 30/36 | €54,830 | €49,741 | -€5,089 | -9.3% |
| Amounts receivable within one year | 40/41 | €7,886 | €5,046 | -€2,841 | -36.0% |
| Trade receivables | 40 | €6,882 | €3,046 | -€3,836 | -55.7% |
| Other amounts receivable | 41 | €1,004 | €2,000 | +€996 | +99.1% |
| Cash at bank and in hand | 54/58 | €8,317 | €10,764 | +€2,447 | +29.4% |
| Deferred charges and accrued income | 490/1 | €5,288 | €4,422 | -€866 | -16.4% |
| Total equity and liabilities | 10/49 | €78,212 | €71,230 | -€6,982 | -8.9% |
| Equity | 10/15 | €13,327 | €10,488 | -€2,839 | -21.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €4,680 | €4,680 | = | 0.0% |
| Distributable reserves | 133 | €4,680 | €4,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,353 | -€6,192 | -€2,839 | -84.7% |
| Amounts payable | 17/49 | €64,886 | €60,743 | -€4,143 | -6.4% |
| Amounts payable within one year | 42/48 | €64,886 | €60,743 | -€4,143 | -6.4% |
| Trade debts | 44 | €2,300 | €31 | -€2,269 | -98.7% |
| Suppliers | 440/4 | €2,300 | €31 | -€2,269 | -98.7% |
| Advances received on contracts in progress | 46 | - | €4,825 | +€4,825 | |
| Taxes, remuneration and social security | 45 | €4,584 | €1,085 | -€3,499 | -76.3% |
| Taxes | 450/3 | €4,584 | €1,085 | -€3,499 | -76.3% |
| Other amounts payable | 47/48 | €58,002 | €54,802 | -€3,200 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €633 | +€260 | +69.5% |
| Other operating charges | 640/8 | €1,194 | €752 | -€442 | -37.0% |
| Gross operating margin | 9900 | -€461 | -€736 | -€276 | -59.8% |
| Operating profit (loss) | 9901 | -€2,028 | -€2,122 | -€93 | -4.6% |
| Financial income | 75/76B | €76 | €43 | -€33 | -43.8% |
| Recurring financial income | 75 | €76 | €43 | -€33 | -43.8% |
| Financial charges | 65/66B | €1,407 | €760 | -€646 | -45.9% |
| Recurring financial charges | 65 | €1,407 | €760 | -€646 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,359 | -€2,839 | +€520 | +15.5% |
| Profit (loss) for the period | 9904 | -€3,359 | -€2,839 | +€520 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,359 | -€2,839 | +€520 | +15.5% |
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 18 October 2026 via checked.be.