LD OTOMED: 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.
LD OTOMED
Largest movements
- Cash +€79,313
up €79,313 (+2,034%), from €3,900 to €83,213
mainly Net result for the year (+€107,429) and Tax, wage and social debts (+€23,053)
- Deferred charges and accrued income +€48,879
new in 2025: €48,879
- Profit (loss) carried forward +€107,429
up €107,429, from -€247 to €107,183
- Tax, wage and social debts +€23,053
up €23,053 (+371,822%), from €6 to €23,059
- Other debts -€2,627
down €2,627 (-89.9%), from €2,921 to €295
- Gross operating margin +€138,595
up €138,595, from -€11 to €138,583
- Taxes +€29,753
up €29,753 (+479,887%), from €6 to €29,759
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 | €7,750 | €135,605 | +€127,855 | +1,650% |
| Formation expenses | 20 | €2,806 | €2,226 | -€580 | -20.7% |
| Fixed assets | 21/28 | €1,044 | €1,287 | +€243 | +23.2% |
| Tangible fixed assets | 22/27 | €1,044 | €1,287 | +€243 | +23.2% |
| Plant, machinery and equipment | 23 | - | €765 | +€765 | |
| Furniture and vehicles | 24 | €1,044 | €521 | -€523 | -50.1% |
| Current assets | 29/58 | €3,900 | €132,092 | +€128,193 | +3,287% |
| Cash at bank and in hand | 54/58 | €3,900 | €83,213 | +€79,313 | +2,034% |
| Deferred charges and accrued income | 490/1 | - | €48,879 | +€48,879 | |
| Total equity and liabilities | 10/49 | €7,750 | €135,605 | +€127,855 | +1,650% |
| Equity | 10/15 | €4,753 | €112,183 | +€107,429 | +2,260% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€247 | €107,183 | +€107,429 | |
| Amounts payable | 17/49 | €2,997 | €23,422 | +€20,425 | +682% |
| Amounts payable within one year | 42/48 | €2,928 | €23,413 | +€20,486 | +700% |
| Trade debts | 44 | - | €59 | +€59 | |
| Suppliers | 440/4 | - | €59 | +€59 | |
| Taxes, remuneration and social security | 45 | €6 | €23,059 | +€23,053 | +371,822% |
| Taxes | 450/3 | €6 | €23,059 | +€23,053 | +371,822% |
| Other amounts payable | 47/48 | €2,921 | €295 | -€2,627 | -89.9% |
| Accrued charges and deferred income | 492/3 | €69 | €9 | -€60 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €1,108 | +€1,010 | +1,038% |
| Other operating charges | 640/8 | €119 | €102 | -€17 | -14.3% |
| Gross operating margin | 9900 | -€11 | €138,583 | +€138,595 | |
| Operating profit (loss) | 9901 | -€228 | €137,374 | +€137,601 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €13 | €185 | +€172 | +1,324% |
| Recurring financial charges | 65 | €13 | €185 | +€172 | +1,324% |
| Profit (loss) for the period before taxes | 9903 | -€241 | €137,189 | +€137,429 | |
| Income taxes | 67/77 | €6 | €29,759 | +€29,753 | +479,887% |
| Profit (loss) for the period | 9904 | -€247 | €107,429 | +€107,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€247 | €107,429 | +€107,676 |
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 15 October 2026 via checked.be.