OMBRE: 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.
OMBRE
Largest movements
- Tangible fixed assets +€30,702
up €30,702 (+3286.5%), from €934 to €31,636
of which Other tangible fixed assets: +€16,890
- Cash -€12,759
down €12,759 (-80.7%), from €15,812 to €3,052
mainly Investment in fixed assets (net) (-€36,263) and Other debts (-€4,928)
- Receivables within one year +€3,053
up €3,053 (+13.6%), from €22,422 to €25,475
of which Other amounts receivable: +€2,000
- Deferred charges and accrued income +€737
up €737 (+219.9%), from €335 to €1,072
- Tax, wage and social debts +€11,863
up €11,863 (+48.1%), from €24,672 to €36,535
of which Remuneration and social security: +€8,500
- Profit (loss) carried forward +€9,551
up €9,551 (+73.7%), from -€12,952 to -€3,401
- Other debts -€4,928
down €4,928 (-88.0%), from €5,601 to €674
- Trade debts +€3,746
up €3,746 (+64.2%), from €5,831 to €9,578
- Accrued charges and deferred income +€1,500
new in 2025: €1,500
- Gross operating margin -€9,630
down €9,630 (-28.4%), from €33,867 to €24,237
- Depreciation +€5,348
up €5,348 (+2509.1%), from €213 to €5,561
- Taxes -€2,996
down €2,996 (-39.3%), from €7,616 to €4,619
- Financial charges -€1,357
down €1,357 (-58.1%), from €2,334 to €977
- Other operating charges +€1,332
up €1,332 (+60.5%), from €2,202 to €3,533
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 | €41,753 | €63,485 | +€21,732 | +52.1% |
| Fixed assets | 21/28 | €3,184 | €33,886 | +€30,702 | +964.2% |
| Tangible fixed assets | 22/27 | €934 | €31,636 | +€30,702 | +3286.5% |
| Plant, machinery and equipment | 23 | - | €1,291 | +€1,291 | |
| Furniture and vehicles | 24 | €934 | €13,455 | +€12,521 | +1340.3% |
| Other tangible fixed assets | 26 | - | €16,890 | +€16,890 | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €38,568 | €29,599 | -€8,970 | -23.3% |
| Amounts receivable within one year | 40/41 | €22,422 | €25,475 | +€3,053 | +13.6% |
| Trade receivables | 40 | €22,422 | €23,475 | +€1,053 | +4.7% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €15,812 | €3,052 | -€12,759 | -80.7% |
| Deferred charges and accrued income | 490/1 | €335 | €1,072 | +€737 | +219.9% |
| Total equity and liabilities | 10/49 | €41,753 | €63,485 | +€21,732 | +52.1% |
| Equity | 10/15 | €5,648 | €15,199 | +€9,551 | +169.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,952 | -€3,401 | +€9,551 | +73.7% |
| Amounts payable | 17/49 | €36,104 | €48,286 | +€12,182 | +33.7% |
| Amounts payable within one year | 42/48 | €36,104 | €46,786 | +€10,682 | +29.6% |
| Trade debts | 44 | €5,831 | €9,578 | +€3,746 | +64.2% |
| Suppliers | 440/4 | €5,831 | €9,578 | +€3,746 | +64.2% |
| Taxes, remuneration and social security | 45 | €24,672 | €36,535 | +€11,863 | +48.1% |
| Taxes | 450/3 | €24,672 | €28,035 | +€3,363 | +13.6% |
| Remuneration and social security | 454/9 | - | €8,500 | +€8,500 | |
| Other amounts payable | 47/48 | €5,601 | €674 | -€4,928 | -88.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €5,561 | +€5,348 | +2509.1% |
| Other operating charges | 640/8 | €2,202 | €3,533 | +€1,332 | +60.5% |
| Gross operating margin | 9900 | €33,867 | €24,237 | -€9,630 | -28.4% |
| Operating profit (loss) | 9901 | €31,452 | €15,143 | -€16,310 | -51.9% |
| Financial income | 75/76B | €0 | €5 | +€5 | +2176.2% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +2176.2% |
| Financial charges | 65/66B | €2,334 | €977 | -€1,357 | -58.1% |
| Recurring financial charges | 65 | €2,334 | €977 | -€1,357 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €29,118 | €14,170 | -€14,948 | -51.3% |
| Income taxes | 67/77 | €7,616 | €4,619 | -€2,996 | -39.3% |
| Profit (loss) for the period | 9904 | €21,503 | €9,551 | -€11,952 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,503 | €9,551 | -€11,952 | -55.6% |
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 11 October 2026 via checked.be.