OMER ((ÖMER)): 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 ((ÖMER))
Largest movements
- Cash -€7,258
down €7,258 (-90.7%), from €8,001 to €743
mainly Net result for the year (-€10,584) and Trade debts (-€597)
- Receivables within one year -€2,515
down €2,515 (-46.7%), from €5,389 to €2,875
- Deferred charges and accrued income +€425
up €425 (+85.0%), from €500 to €925
- Profit (loss) carried forward -€10,584
down €10,584, from €9,816 to -€768
- Tax, wage and social debts +€985
up €985 (+7.5%), from €13,164 to €14,149
of which Taxes: +€534
- Short-term financial debts +€763
up €763 (+25.0%), from €3,052 to €3,815
- Trade debts -€597
down €597 (-35.8%), from €1,668 to €1,070
- Accrued charges and deferred income +€500
new in 2025: €500
- Gross operating margin -€17,278
down €17,278, from €9,806 to -€7,472
- Staff costs -€8,532
down €8,532, from €6,888 to -€1,644
- Financial charges -€945
down €945 (-29.2%), from €3,236 to €2,291
- Other operating charges +€692
up €692 (+39.0%), from €1,773 to €2,465
- Taxes -€349
no longer reported in 2025 (was €349)
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 | €41,534 | €32,600 | -€8,934 | -21.5% |
| Current assets | 29/58 | €41,534 | €32,600 | -€8,934 | -21.5% |
| Stocks and contracts in progress | 3 | €27,644 | €28,058 | +€414 | +1.5% |
| Stocks | 30/36 | €27,644 | €28,058 | +€414 | +1.5% |
| Amounts receivable within one year | 40/41 | €5,389 | €2,875 | -€2,515 | -46.7% |
| Other amounts receivable | 41 | €5,389 | €2,875 | -€2,515 | -46.7% |
| Cash at bank and in hand | 54/58 | €8,001 | €743 | -€7,258 | -90.7% |
| Deferred charges and accrued income | 490/1 | €500 | €925 | +€425 | +85.0% |
| Total equity and liabilities | 10/49 | €41,534 | €32,600 | -€8,934 | -21.5% |
| Equity | 10/15 | €23,650 | €13,066 | -€10,584 | -44.8% |
| Contributions | 10/11 | €6,103 | €6,103 | = | 0.0% |
| Reserves | 13 | €7,731 | €7,731 | = | 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% |
| Distributable reserves | 133 | €5,871 | €5,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,816 | -€768 | -€10,584 | |
| Amounts payable | 17/49 | €17,884 | €19,534 | +€1,650 | +9.2% |
| Amounts payable within one year | 42/48 | €17,884 | €19,034 | +€1,150 | +6.4% |
| Financial debts | 43 | €3,052 | €3,815 | +€763 | +25.0% |
| Other loans | 439 | €3,052 | €3,815 | +€763 | +25.0% |
| Trade debts | 44 | €1,668 | €1,070 | -€597 | -35.8% |
| Suppliers | 440/4 | €1,668 | €1,070 | -€597 | -35.8% |
| Taxes, remuneration and social security | 45 | €13,164 | €14,149 | +€985 | +7.5% |
| Taxes | 450/3 | €114 | €648 | +€534 | +471% |
| Remuneration and social security | 454/9 | €13,050 | €13,501 | +€451 | +3.5% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €6,888 | -€1,644 | -€8,532 | |
| Other operating charges | 640/8 | €1,773 | €2,465 | +€692 | +39.0% |
| Gross operating margin | 9900 | €9,806 | -€7,472 | -€17,278 | |
| Operating profit (loss) | 9901 | €1,145 | -€8,293 | -€9,438 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +750% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +750% |
| Financial charges | 65/66B | €3,236 | €2,291 | -€945 | -29.2% |
| Recurring financial charges | 65 | €3,236 | €2,291 | -€945 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,091 | -€10,584 | -€8,493 | -406% |
| Income taxes | 67/77 | €349 | - | -€349 | |
| Profit (loss) for the period | 9904 | -€2,440 | -€10,584 | -€8,144 | -334% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,440 | -€10,584 | -€8,144 | -334% |
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 13 October 2026 via checked.be.