OMER: 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.
OMER
Largest movements
- Receivables within one year +€30,128
up €30,128 (+1,035%), from €2,910 to €33,037
- Tangible fixed assets -€17,215
down €17,215 (-4.7%), from €366,780 to €349,565
of which Land and buildings: -€14,843
- Intangible fixed assets -€14,000
down €14,000 (-39.1%), from €35,822 to €21,822
- Cash -€9,849
down €9,849 (-12.8%), from €76,891 to €67,042
mainly Debts after one year (-€31,504) and Receivables within one year (-€30,128)
- Debts after one year -€31,504
down €31,504 (-13.6%), from €231,549 to €200,045
- Profit (loss) carried forward +€27,129
up €27,129 (+19.0%), from €142,896 to €170,025
- Tax, wage and social debts +€12,347
up €12,347 (+44.6%), from €27,714 to €40,062
of which Taxes: +€14,845
- Other debts -€8,785
down €8,785 (-25.2%), from €34,892 to €26,107
- Trade debts -€5,260
down €5,260 (-51.3%), from €10,244 to €4,984
- Staff costs +€19,528
up €19,528 (+42.9%), from €45,538 to €65,066
- Gross operating margin -€9,553
down €9,553 (-5.5%), from €172,232 to €162,680
- Taxes -€5,953
down €5,953 (-41.8%), from €14,254 to €8,301
- Depreciation +€2,481
up €2,481 (+5.2%), from €47,507 to €49,988
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 | €490,734 | €480,786 | -€9,948 | -2.0% |
| Fixed assets | 21/28 | €402,880 | €371,665 | -€31,215 | -7.7% |
| Intangible fixed assets | 21 | €35,822 | €21,822 | -€14,000 | -39.1% |
| Tangible fixed assets | 22/27 | €366,780 | €349,565 | -€17,215 | -4.7% |
| Land and buildings | 22 | €306,331 | €291,487 | -€14,843 | -4.8% |
| Plant, machinery and equipment | 23 | €29,827 | €41,623 | +€11,796 | +39.5% |
| Furniture and vehicles | 24 | €30,622 | €16,455 | -€14,167 | -46.3% |
| Financial fixed assets | 28 | €278 | €278 | = | 0.0% |
| Current assets | 29/58 | €87,854 | €109,121 | +€21,267 | +24.2% |
| Stocks and contracts in progress | 3 | €1,800 | €2,640 | +€840 | +46.7% |
| Stocks | 30/36 | €1,800 | €2,640 | +€840 | +46.7% |
| Amounts receivable within one year | 40/41 | €2,910 | €33,037 | +€30,128 | +1,035% |
| Other amounts receivable | 41 | €2,910 | €33,037 | +€30,128 | +1,035% |
| Cash at bank and in hand | 54/58 | €76,891 | €67,042 | -€9,849 | -12.8% |
| Deferred charges and accrued income | 490/1 | €6,254 | €6,402 | +€148 | +2.4% |
| Total equity and liabilities | 10/49 | €490,734 | €480,786 | -€9,948 | -2.0% |
| Equity | 10/15 | €150,956 | €178,085 | +€27,129 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,896 | €170,025 | +€27,129 | +19.0% |
| Amounts payable | 17/49 | €339,778 | €302,701 | -€37,077 | -10.9% |
| Amounts payable after more than one year | 17 | €231,549 | €200,045 | -€31,504 | -13.6% |
| Financial debts | 170/4 | €231,549 | €200,045 | -€31,504 | -13.6% |
| Amounts payable within one year | 42/48 | €108,229 | €102,656 | -€5,573 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €35,379 | €31,504 | -€3,875 | -11.0% |
| Trade debts | 44 | €10,244 | €4,984 | -€5,260 | -51.3% |
| Suppliers | 440/4 | €10,244 | €4,984 | -€5,260 | -51.3% |
| Taxes, remuneration and social security | 45 | €27,714 | €40,062 | +€12,347 | +44.6% |
| Taxes | 450/3 | €12,022 | €26,867 | +€14,845 | +123% |
| Remuneration and social security | 454/9 | €15,692 | €13,194 | -€2,498 | -15.9% |
| Other amounts payable | 47/48 | €34,892 | €26,107 | -€8,785 | -25.2% |
| Non-recurring operating income | 76A | - | €6,612 | +€6,612 | |
| Remuneration, social security and pensions | 62 | €45,538 | €65,066 | +€19,528 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,507 | €49,988 | +€2,481 | +5.2% |
| Other operating charges | 640/8 | €3,391 | €5,108 | +€1,717 | +50.6% |
| Non-recurring operating charges | 66A | €33 | €37 | +€4 | +12.0% |
| Gross operating margin | 9900 | €172,232 | €162,680 | -€9,553 | -5.5% |
| Operating profit (loss) | 9901 | €75,763 | €42,481 | -€33,282 | -43.9% |
| Financial income | 75/76B | €148 | €264 | +€116 | +78.1% |
| Recurring financial income | 75 | €148 | €264 | +€116 | +78.1% |
| Financial charges | 65/66B | €8,180 | €7,314 | -€866 | -10.6% |
| Recurring financial charges | 65 | €7,890 | €7,190 | -€700 | -8.9% |
| Non-recurring financial charges | 66B | €290 | €124 | -€166 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €67,731 | €35,430 | -€32,301 | -47.7% |
| Income taxes | 67/77 | €14,254 | €8,301 | -€5,953 | -41.8% |
| Profit (loss) for the period | 9904 | €53,477 | €27,129 | -€26,348 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,477 | €27,129 | -€26,348 | -49.3% |
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.