OMER: 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.
OMER
Largest movements
- Cash -€7,392
down €7,392 (-28.8%), from €25,624 to €18,232
mainly Net result for the year (-€7,920) and Stocks and contracts (-€1,333)
- Stocks and contracts +€1,333
up €1,333 (+13.0%), from €10,253 to €11,586
- Receivables within one year -€1,311
down €1,311 (-61.4%), from €2,134 to €823
of which Other amounts receivable: -€663
- Profit (loss) carried forward -€7,920
down €7,920 (-154.0%), from -€5,145 to -€13,065
- Other debts +€560
up €560 (+17.8%), from €3,143 to €3,703
- Gross operating margin -€1,830
down €1,830 (-40.2%), from -€4,557 to -€6,387
- Depreciation -€138
down €138 (-93.5%), from €148 to €10
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,021 | €30,641 | -€7,380 | -19.4% |
| Fixed assets | 21/28 | €10 | - | -€10 | |
| Tangible fixed assets | 22/27 | €10 | - | -€10 | |
| Plant, machinery and equipment | 23 | €10 | - | -€10 | |
| Current assets | 29/58 | €38,011 | €30,641 | -€7,370 | -19.4% |
| Stocks and contracts in progress | 3 | €10,253 | €11,586 | +€1,333 | +13.0% |
| Stocks | 30/36 | €10,253 | €11,586 | +€1,333 | +13.0% |
| Amounts receivable within one year | 40/41 | €2,134 | €823 | -€1,311 | -61.4% |
| Trade receivables | 40 | €1,471 | €823 | -€648 | -44.1% |
| Other amounts receivable | 41 | €663 | - | -€663 | |
| Cash at bank and in hand | 54/58 | €25,624 | €18,232 | -€7,392 | -28.8% |
| Total equity and liabilities | 10/49 | €38,021 | €30,641 | -€7,380 | -19.4% |
| Equity | 10/15 | €24,783 | €16,862 | -€7,920 | -32.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,327 | €11,327 | = | 0.0% |
| Distributable reserves | 133 | €11,327 | €11,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,145 | -€13,065 | -€7,920 | -154.0% |
| Amounts payable | 17/49 | €13,238 | €13,779 | +€541 | +4.1% |
| Amounts payable within one year | 42/48 | €13,238 | €13,779 | +€541 | +4.1% |
| Trade debts | 44 | €859 | €649 | -€210 | -24.4% |
| Suppliers | 440/4 | €859 | €649 | -€210 | -24.4% |
| Taxes, remuneration and social security | 45 | €9,236 | €9,427 | +€191 | +2.1% |
| Taxes | 450/3 | - | €191 | +€191 | |
| Remuneration and social security | 454/9 | €9,236 | €9,236 | = | 0.0% |
| Other amounts payable | 47/48 | €3,143 | €3,703 | +€560 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €10 | -€138 | -93.5% |
| Other operating charges | 640/8 | €856 | €825 | -€31 | -3.6% |
| Gross operating margin | 9900 | -€4,557 | -€6,387 | -€1,830 | -40.2% |
| Operating profit (loss) | 9901 | -€5,561 | -€7,222 | -€1,661 | -29.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1125.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1125.0% |
| Financial charges | 65/66B | €678 | €698 | +€21 | +3.1% |
| Recurring financial charges | 65 | €678 | €698 | +€21 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,239 | -€7,920 | -€1,682 | -27.0% |
| Profit (loss) for the period | 9904 | -€6,239 | -€7,920 | -€1,682 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,239 | -€7,920 | -€1,682 | -27.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.