OMD & C°: what changed
Two fiscal 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.
OMD & C°
Largest movements
- Receivables within one year -€13,227
down €13,227 (-80.1%), from €16,504 to €3,277
of which Trade receivables: -€13,112
- Cash -€1,618
down €1,618 (-55.3%), from €2,925 to €1,307
mainly Other debts (-€13,861) and Trade debts (-€5,196)
- Deferred charges and accrued income +€1,177
up €1,177 (+17.3%), from €6,786 to €7,963
- Other debts -€13,861
down €13,861 (-100.0%), from €13,861 to €0
- Trade debts -€5,196
down €5,196 (-85.1%), from €6,108 to €912
- Tax, wage and social debts +€3,538
up €3,538 (+89.3%), from €3,963 to €7,501
of which Remuneration and social security: +€1,885
- Profit (loss) carried forward +€1,852
up €1,852 (+42.9%), from -€4,317 to -€2,465
- Gross operating margin +€2,341
up €2,341 (+7.3%), from €32,034 to €34,375
- Staff costs +€1,160
up €1,160 (+3.8%), from €30,776 to €31,936
- Other operating charges -€725
down €725 (-85.3%), from €850 to €125
- Taxes +€472
no longer reported in 2025 (was -€472)
- Financial charges -€431
down €431 (-44.4%), from €970 to €540
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 | €38,216 | €24,548 | -€13,668 | -35.8% |
| Fixed assets | 21/28 | €12,000 | €12,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €26,216 | €12,548 | -€13,668 | -52.1% |
| Amounts receivable within one year | 40/41 | €16,504 | €3,277 | -€13,227 | -80.1% |
| Trade receivables | 40 | €16,250 | €3,139 | -€13,112 | -80.7% |
| Other amounts receivable | 41 | €254 | €139 | -€115 | -45.4% |
| Cash at bank and in hand | 54/58 | €2,925 | €1,307 | -€1,618 | -55.3% |
| Deferred charges and accrued income | 490/1 | €6,786 | €7,963 | +€1,177 | +17.3% |
| Total equity and liabilities | 10/49 | €38,216 | €24,548 | -€13,668 | -35.8% |
| Equity | 10/15 | €14,283 | €16,135 | +€1,852 | +13.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,317 | -€2,465 | +€1,852 | +42.9% |
| Amounts payable | 17/49 | €23,932 | €8,413 | -€15,520 | -64.8% |
| Amounts payable within one year | 42/48 | €23,932 | €8,413 | -€15,520 | -64.8% |
| Trade debts | 44 | €6,108 | €912 | -€5,196 | -85.1% |
| Suppliers | 440/4 | €6,108 | €912 | -€5,196 | -85.1% |
| Taxes, remuneration and social security | 45 | €3,963 | €7,501 | +€3,538 | +89.3% |
| Taxes | 450/3 | €1,511 | €3,164 | +€1,653 | +109.4% |
| Remuneration and social security | 454/9 | €2,452 | €4,336 | +€1,885 | +76.9% |
| Other amounts payable | 47/48 | €13,861 | €0 | -€13,861 | -100.0% |
| Remuneration, social security and pensions | 62 | €30,776 | €31,936 | +€1,160 | +3.8% |
| Other operating charges | 640/8 | €850 | €125 | -€725 | -85.3% |
| Gross operating margin | 9900 | €32,034 | €34,375 | +€2,341 | +7.3% |
| Operating profit (loss) | 9901 | €408 | €2,314 | +€1,906 | +467.4% |
| Financial income | 75/76B | - | €78 | +€78 | |
| Recurring financial income | 75 | - | €78 | +€78 | |
| Financial charges | 65/66B | €970 | €540 | -€431 | -44.4% |
| Recurring financial charges | 65 | €970 | €540 | -€431 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | -€562 | €1,852 | +€2,414 | |
| Income taxes | 67/77 | -€472 | - | +€472 | |
| Profit (loss) for the period | 9904 | -€90 | €1,852 | +€1,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€90 | €1,852 | +€1,942 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.