OMED: 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.
What changed
OMED
NACE 86.220, Specialist medical practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,261
2024 · €23,214-€20,953
Equity
€175,750
2024 · €173,490+€2,261
Cash
€9,572
2024 · €4,499+€5,073
Balance sheet total
€485,171
2024 · €511,085-€25,914
Largest movements
Assets
- Tangible fixed assets -€30,730
down €30,730 (-6.6%), from €466,179 to €435,449
Equity and liabilities
- Current portion of long-term debt -€20,419
down €20,419 (-7.7%), from €265,441 to €245,022
- Other debts -€9,539
down €9,539 (-22.8%), from €41,817 to €32,277
Income statement
- Gross operating margin -€18,238
down €18,238 (-24.8%), from €73,532 to €55,295
- Depreciation +€7,644
up €7,644 (+26.6%), from €28,730 to €36,375
- Turnover +€7,394
up €7,394 (+4.3%), from €170,971 to €178,365
- Other operating charges -€4,775
down €4,775 (-27.8%), from €17,202 to €12,426
- Purchases and services +€1,968
up €1,968 (+1.6%), from €121,103 to €123,071
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.
Result 2024
€23,214
Gross operating margin
-€18,238
Depreciation
-€7,644
Other operating charges
+€4,775
Other operating items
+€1,132
Financial income
-€536
Financial charges
+€313
Taxes
-€755
Result 2025
€2,261
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€31,136
Investment
-€5,644
Financing
-€20,419
Cash 2024
€4,499
From operations (derived)
+€31,136
Net result for the year
+€2,261
Depreciation
+€36,375
Stocks and contracts
-€62
Receivables within one year
+€319
Provisions
-€1,254
Trade debts
+€1,704
Tax, wage and social debts
+€1,332
Other debts
-€9,539
Investment (derived)
-€5,644
Investment in fixed assets (net)
-€5,644
Financing
-€20,419
Current portion of long-term debt
-€20,419
Cash 2025
€9,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,085 | €485,171 | -€25,914 | -5.1% |
| Fixed assets | 21/28 | €466,179 | €435,449 | -€30,730 | -6.6% |
| Tangible fixed assets | 22/27 | €466,179 | €435,449 | -€30,730 | -6.6% |
| Land and buildings | 22 | €375,382 | €361,232 | -€14,150 | -3.8% |
| Plant, machinery and equipment | 23 | €31,649 | €28,370 | -€3,279 | -10.4% |
| Furniture and vehicles | 24 | €59,147 | €45,846 | -€13,301 | -22.5% |
| Current assets | 29/58 | €44,906 | €49,722 | +€4,816 | +10.7% |
| Stocks and contracts in progress | 3 | €1,936 | €1,998 | +€62 | +3.2% |
| Stocks | 30/36 | €1,936 | €1,998 | +€62 | +3.2% |
| Amounts receivable within one year | 40/41 | €4,472 | €4,153 | -€319 | -7.1% |
| Trade receivables | 40 | €2,488 | €2,753 | +€265 | +10.6% |
| Other amounts receivable | 41 | €1,984 | €1,400 | -€584 | -29.4% |
| Cash at bank and in hand | 54/58 | €4,499 | €9,572 | +€5,073 | +113% |
| Deferred charges and accrued income | 490/1 | €34,000 | €34,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €511,085 | €485,171 | -€25,914 | -5.1% |
| Equity | 10/15 | €173,490 | €175,750 | +€2,261 | +1.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €153,490 | €155,750 | +€2,261 | +1.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €110,363 | €105,347 | -€5,017 | -4.5% |
| Distributable reserves | 133 | €41,126 | €48,404 | +€7,277 | +17.7% |
| Provisions and deferred taxes | 16 | €27,591 | €26,337 | -€1,254 | -4.5% |
| Deferred taxes | 168 | €27,591 | €26,337 | -€1,254 | -4.5% |
| Amounts payable | 17/49 | €310,005 | €283,084 | -€26,921 | -8.7% |
| Amounts payable within one year | 42/48 | €310,005 | €283,084 | -€26,921 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €265,441 | €245,022 | -€20,419 | -7.7% |
| Trade debts | 44 | €1,029 | €2,733 | +€1,704 | +166% |
| Suppliers | 440/4 | €1,029 | €2,733 | +€1,704 | +166% |
| Taxes, remuneration and social security | 45 | €1,719 | €3,051 | +€1,332 | +77.5% |
| Taxes | 450/3 | €258 | €1,560 | +€1,302 | +506% |
| Remuneration and social security | 454/9 | €1,461 | €1,491 | +€30 | +2.1% |
| Other amounts payable | 47/48 | €41,817 | €32,277 | -€9,539 | -22.8% |
| Turnover | 70 | €170,971 | €178,365 | +€7,394 | +4.3% |
| Non-recurring operating income | 76A | €23,664 | - | -€23,664 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,103 | €123,071 | +€1,968 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,730 | €36,375 | +€7,644 | +26.6% |
| Other operating charges | 640/8 | €17,202 | €12,426 | -€4,775 | -27.8% |
| Non-recurring operating charges | 66A | €1,132 | - | -€1,132 | |
| Gross operating margin | 9900 | €73,532 | €55,295 | -€18,238 | -24.8% |
| Operating profit (loss) | 9901 | €26,468 | €6,494 | -€19,975 | -75.5% |
| Financial income | 75/76B | €2,831 | €2,294 | -€536 | -18.9% |
| Recurring financial income | 75 | €2,831 | €16 | -€2,814 | -99.4% |
| Non-recurring financial income | 76B | €2,831 | €2,278 | -€553 | -19.5% |
| Financial charges | 65/66B | €5,090 | €4,776 | -€313 | -6.2% |
| Recurring financial charges | 65 | €4,872 | €4,776 | -€96 | -2.0% |
| Non-recurring financial charges | 66B | €218 | - | -€218 | |
| Profit (loss) for the period before taxes | 9903 | €24,209 | €4,011 | -€20,198 | -83.4% |
| Transfer from deferred taxes | 780 | €1,254 | €1,254 | = | 0.0% |
| Income taxes | 67/77 | €2,250 | €3,005 | +€755 | +33.6% |
| Profit (loss) for the period | 9904 | €23,214 | €2,261 | -€20,953 | -90.3% |
| Transfer from tax-exempt reserves | 789 | €5,017 | €5,017 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,230 | €7,277 | -€20,953 | -74.2% |
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 17 October 2026 via checked.be.