Ocumedi: 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.
Ocumedi
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-14.1%), from €177,083 to €152,083
- Cash -€9,491
down €9,491 (-12.9%), from €73,653 to €64,162
mainly Contributions, distributions and other (-€153,240) and Debts after one year (-€38,735)
- Tangible fixed assets -€8,260
down €8,260 (-17.9%), from €46,041 to €37,781
of which Plant, machinery and equipment: -€7,436
- Deferred charges and accrued income +€8,246
up €8,246 (+38.5%), from €21,421 to €29,667
- Receivables within one year -€6,008
down €6,008 (-86.3%), from €6,962 to €954
- Other debts +€65,330
up €65,330 (+109%), from €60,000 to €125,330
- Reserves -€55,499
down €55,499 (-36.2%), from €153,240 to €97,741
- Debts after one year -€38,735
down €38,735 (-30.4%), from €127,316 to €88,581
- Tax, wage and social debts -€24,406
down €24,406 (-53.3%), from €45,753 to €21,347
of which Taxes: -€25,881
- Accrued charges and deferred income +€7,630
up €7,630 (+1,907%), from €400 to €8,030
- Gross operating margin +€48,924
up €48,924 (+35.3%), from €138,677 to €187,601
- Taxes +€12,493
up €12,493 (+75.4%), from €16,573 to €29,066
- Financial charges -€4,455
down €4,455 (-25.1%), from €17,717 to €13,262
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 | €429,156 | €388,643 | -€40,513 | -9.4% |
| Fixed assets | 21/28 | €227,624 | €194,364 | -€33,260 | -14.6% |
| Intangible fixed assets | 21 | €177,083 | €152,083 | -€25,000 | -14.1% |
| Tangible fixed assets | 22/27 | €46,041 | €37,781 | -€8,260 | -17.9% |
| Land and buildings | 22 | - | €1,255 | +€1,255 | |
| Plant, machinery and equipment | 23 | €40,060 | €32,624 | -€7,436 | -18.6% |
| Furniture and vehicles | 24 | €5,981 | €3,902 | -€2,079 | -34.8% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €201,531 | €194,279 | -€7,253 | -3.6% |
| Amounts receivable within one year | 40/41 | €6,962 | €954 | -€6,008 | -86.3% |
| Other amounts receivable | 41 | €6,962 | €954 | -€6,008 | -86.3% |
| Current investments | 50/53 | €99,495 | €99,495 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,653 | €64,162 | -€9,491 | -12.9% |
| Deferred charges and accrued income | 490/1 | €21,421 | €29,667 | +€8,246 | +38.5% |
| Total equity and liabilities | 10/49 | €429,156 | €388,643 | -€40,513 | -9.4% |
| Equity | 10/15 | €158,240 | €102,741 | -€55,499 | -35.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €153,240 | €97,741 | -€55,499 | -36.2% |
| Distributable reserves | 133 | €153,240 | €97,741 | -€55,499 | -36.2% |
| Amounts payable | 17/49 | €270,915 | €285,902 | +€14,986 | +5.5% |
| Amounts payable after more than one year | 17 | €127,316 | €88,581 | -€38,735 | -30.4% |
| Financial debts | 170/4 | €127,316 | €88,581 | -€38,735 | -30.4% |
| Amounts payable within one year | 42/48 | €143,200 | €189,291 | +€46,091 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €37,439 | €38,735 | +€1,296 | +3.5% |
| Trade debts | 44 | €7 | €3,879 | +€3,872 | +56,440% |
| Suppliers | 440/4 | €7 | €3,879 | +€3,872 | +56,440% |
| Taxes, remuneration and social security | 45 | €45,753 | €21,347 | -€24,406 | -53.3% |
| Taxes | 450/3 | €45,753 | €19,873 | -€25,881 | -56.6% |
| Remuneration and social security | 454/9 | - | €1,474 | +€1,474 | |
| Other amounts payable | 47/48 | €60,000 | €125,330 | +€65,330 | +109% |
| Accrued charges and deferred income | 492/3 | €400 | €8,030 | +€7,630 | +1,907% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,908 | €46,555 | +€1,647 | +3.7% |
| Other operating charges | 640/8 | €1,044 | €977 | -€67 | -6.4% |
| Non-recurring operating charges | 66A | €696 | - | -€696 | |
| Gross operating margin | 9900 | €138,677 | €187,601 | +€48,924 | +35.3% |
| Operating profit (loss) | 9901 | €92,028 | €140,069 | +€48,041 | +52.2% |
| Financial income | 75/76B | €211 | - | -€211 | |
| Recurring financial income | 75 | €211 | - | -€211 | |
| Financial charges | 65/66B | €17,717 | €13,262 | -€4,455 | -25.1% |
| Recurring financial charges | 65 | €17,717 | €13,262 | -€4,455 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €74,522 | €126,807 | +€52,284 | +70.2% |
| Income taxes | 67/77 | €16,573 | €29,066 | +€12,493 | +75.4% |
| Profit (loss) for the period | 9904 | €57,950 | €97,741 | +€39,792 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,950 | €97,741 | +€39,792 | +68.7% |
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 13 October 2026 via checked.be.