OMD3D: 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.
OMD3D
Largest movements
- Cash -€31,438
down €31,438 (-28.5%), from €110,351 to €78,912
mainly Trade debts (-€32,442) and Debts after one year (-€22,910)
- Receivables within one year -€27,787
down €27,787 (-54.6%), from €50,894 to €23,108
of which Trade receivables: -€31,242
- Tangible fixed assets -€13,545
down €13,545 (-45.1%), from €30,047 to €16,502
of which Leasing and similar rights: -€9,971
- Trade debts -€32,442
down €32,442 (-75.3%), from €43,067 to €10,625
- Debts after one year -€22,910
down €22,910 (-42.2%), from €54,327 to €31,417
- Profit (loss) carried forward -€8,714
new in 2025: -€8,714
- Tax, wage and social debts -€7,357
down €7,357 (-59.8%), from €12,304 to €4,947
of which Taxes: -€7,357
- Accrued charges and deferred income -€5,919
down €5,919 (-98.0%), from €6,040 to €121
- Write-downs +€13,048
up €13,048 (+375%), from €3,477 to €16,524
- Gross operating margin +€11,640
up €11,640 (+34.3%), from €33,913 to €45,553
- Financial charges +€8,079
up €8,079 (+147%), from €5,480 to €13,559
- Other operating charges +€1,450
up €1,450 (+76.7%), from €1,891 to €3,342
- Depreciation -€1,184
down €1,184 (-4.8%), from €24,762 to €23,577
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 | €273,341 | €195,189 | -€78,151 | -28.6% |
| Fixed assets | 21/28 | €46,907 | €29,325 | -€17,582 | -37.5% |
| Intangible fixed assets | 21 | €14,960 | €12,822 | -€2,138 | -14.3% |
| Tangible fixed assets | 22/27 | €30,047 | €16,502 | -€13,545 | -45.1% |
| Plant, machinery and equipment | 23 | €11,449 | €8,792 | -€2,657 | -23.2% |
| Furniture and vehicles | 24 | €831 | €172 | -€659 | -79.3% |
| Leasing and similar rights | 25 | €15,203 | €5,232 | -€9,971 | -65.6% |
| Other tangible fixed assets | 26 | €2,564 | €2,307 | -€257 | -10.0% |
| Financial fixed assets | 28 | €1,900 | €0 | -€1,900 | -100% |
| Current assets | 29/58 | €226,434 | €165,865 | -€60,569 | -26.7% |
| Stocks and contracts in progress | 3 | €64,482 | €62,940 | -€1,543 | -2.4% |
| Stocks | 30/36 | €64,482 | €62,940 | -€1,543 | -2.4% |
| Amounts receivable within one year | 40/41 | €50,894 | €23,108 | -€27,787 | -54.6% |
| Trade receivables | 40 | €33,447 | €2,205 | -€31,242 | -93.4% |
| Other amounts receivable | 41 | €17,447 | €20,903 | +€3,455 | +19.8% |
| Cash at bank and in hand | 54/58 | €110,351 | €78,912 | -€31,438 | -28.5% |
| Deferred charges and accrued income | 490/1 | €706 | €905 | +€199 | +28.1% |
| Total equity and liabilities | 10/49 | €273,341 | €195,189 | -€78,151 | -28.6% |
| Equity | 10/15 | €118,126 | €107,438 | -€10,688 | -9.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €118,026 | €116,052 | -€1,974 | -1.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €118,026 | €116,052 | -€1,974 | -1.7% |
| Profit (loss) carried forward | 14 | - | -€8,714 | -€8,714 | |
| Amounts payable | 17/49 | €155,215 | €87,751 | -€67,463 | -43.5% |
| Amounts payable after more than one year | 17 | €54,327 | €31,417 | -€22,910 | -42.2% |
| Financial debts | 170/4 | €54,327 | €31,417 | -€22,910 | -42.2% |
| Amounts payable within one year | 42/48 | €94,848 | €56,213 | -€38,634 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €26,744 | €27,915 | +€1,171 | +4.4% |
| Financial debts | 43 | €5,078 | €5,063 | -€15 | -0.3% |
| Credit institutions | 430/8 | €5,078 | €5,063 | -€15 | -0.3% |
| Trade debts | 44 | €43,067 | €10,625 | -€32,442 | -75.3% |
| Suppliers | 440/4 | €43,067 | €10,625 | -€32,442 | -75.3% |
| Taxes, remuneration and social security | 45 | €12,304 | €4,947 | -€7,357 | -59.8% |
| Taxes | 450/3 | €12,304 | €4,947 | -€7,357 | -59.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,654 | €7,663 | +€9 | +0.1% |
| Accrued charges and deferred income | 492/3 | €6,040 | €121 | -€5,919 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,762 | €23,577 | -€1,184 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,477 | €16,524 | +€13,048 | +375% |
| Other operating charges | 640/8 | €1,891 | €3,342 | +€1,450 | +76.7% |
| Non-recurring operating charges | 66A | €100 | €55 | -€45 | -45.1% |
| Gross operating margin | 9900 | €33,913 | €45,553 | +€11,640 | +34.3% |
| Operating profit (loss) | 9901 | €3,683 | €2,055 | -€1,629 | -44.2% |
| Financial income | 75/76B | €849 | €816 | -€33 | -3.9% |
| Recurring financial income | 75 | €849 | €816 | -€33 | -3.9% |
| Financial charges | 65/66B | €5,480 | €13,559 | +€8,079 | +147% |
| Recurring financial charges | 65 | €5,480 | €13,559 | +€8,079 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€947 | -€10,688 | -€9,740 | -1,028% |
| Income taxes | 67/77 | €89 | €0 | -€89 | -100% |
| Profit (loss) for the period | 9904 | -€1,036 | -€10,688 | -€9,652 | -931% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,036 | -€10,688 | -€9,652 | -931% |
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 30 October 2026 via checked.be.