OMICRON DESIGN: 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.
OMICRON DESIGN
Largest movements
- Receivables within one year -€79,796
down €79,796 (-27.9%), from €286,334 to €206,539
of which Trade receivables: -€69,192
- Tangible fixed assets -€50,697
down €50,697 (-10.8%), from €468,909 to €418,212
of which Land and buildings: -€34,187
- Deferred charges and accrued income +€19,428
up €19,428 (+25.3%), from €76,789 to €96,216
- Stocks and contracts -€16,377
down €16,377 (-20.4%), from €80,144 to €63,767
- Debts after one year -€68,078
down €68,078 (-14.3%), from €474,410 to €406,332
- Trade debts -€65,503
down €65,503 (-27.8%), from €235,481 to €169,978
- Current portion of long-term debt +€24,261
up €24,261 (+47.5%), from €51,107 to €75,368
- Short-term financial debts -€15,609
no longer reported in 2025 (was €15,609)
- Gross operating margin -€34,991
down €34,991 (-30.7%), from €113,807 to €78,816
- Staff costs -€21,397
down €21,397 (-62.7%), from €34,130 to €12,734
- Depreciation -€13,232
down €13,232 (-21.6%), from €61,132 to €47,901
- Other operating charges +€1,845
up €1,845 (+46.0%), from €4,009 to €5,855
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.
Cash bridge derived
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 | €924,064 | €796,950 | -€127,114 | -13.8% |
| Fixed assets | 21/28 | €475,444 | €423,147 | -€52,297 | -11.0% |
| Intangible fixed assets | 21 | €6,400 | €4,800 | -€1,600 | -25.0% |
| Tangible fixed assets | 22/27 | €468,909 | €418,212 | -€50,697 | -10.8% |
| Land and buildings | 22 | €371,107 | €336,920 | -€34,187 | -9.2% |
| Plant, machinery and equipment | 23 | €12,355 | €6,937 | -€5,418 | -43.9% |
| Furniture and vehicles | 24 | €4,528 | €795 | -€3,733 | -82.4% |
| Leasing and similar rights | 25 | €3,067 | €1,220 | -€1,847 | -60.2% |
| Other tangible fixed assets | 26 | €77,853 | €72,340 | -€5,512 | -7.1% |
| Financial fixed assets | 28 | €135 | €134 | -€1 | -0.4% |
| Current assets | 29/58 | €448,620 | €373,803 | -€74,817 | -16.7% |
| Stocks and contracts in progress | 3 | €80,144 | €63,767 | -€16,377 | -20.4% |
| Stocks | 30/36 | €80,144 | €63,767 | -€16,377 | -20.4% |
| Amounts receivable within one year | 40/41 | €286,334 | €206,539 | -€79,796 | -27.9% |
| Trade receivables | 40 | €257,120 | €187,928 | -€69,192 | -26.9% |
| Other amounts receivable | 41 | €29,214 | €18,611 | -€10,603 | -36.3% |
| Cash at bank and in hand | 54/58 | €5,352 | €7,281 | +€1,928 | +36.0% |
| Deferred charges and accrued income | 490/1 | €76,789 | €96,216 | +€19,428 | +25.3% |
| Total equity and liabilities | 10/49 | €924,064 | €796,950 | -€127,114 | -13.8% |
| Equity | 10/15 | €113,217 | €107,239 | -€5,977 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,617 | €88,639 | -€5,977 | -6.3% |
| Tax-exempt reserves | 132 | €63,169 | €57,111 | -€6,058 | -9.6% |
| Distributable reserves | 133 | €31,448 | €31,529 | +€81 | +0.3% |
| Provisions and deferred taxes | 16 | €21,056 | €19,037 | -€2,019 | -9.6% |
| Deferred taxes | 168 | €21,056 | €19,037 | -€2,019 | -9.6% |
| Amounts payable | 17/49 | €789,791 | €670,674 | -€119,117 | -15.1% |
| Amounts payable after more than one year | 17 | €474,410 | €406,332 | -€68,078 | -14.3% |
| Financial debts | 170/4 | €474,410 | €406,332 | -€68,078 | -14.3% |
| Amounts payable within one year | 42/48 | €313,932 | €264,278 | -€49,653 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €51,107 | €75,368 | +€24,261 | +47.5% |
| Financial debts | 43 | €15,609 | - | -€15,609 | |
| Credit institutions | 430/8 | €15,609 | - | -€15,609 | |
| Trade debts | 44 | €235,481 | €169,978 | -€65,503 | -27.8% |
| Suppliers | 440/4 | €235,481 | €169,978 | -€65,503 | -27.8% |
| Taxes, remuneration and social security | 45 | €10,997 | €15,513 | +€4,516 | +41.1% |
| Taxes | 450/3 | €7,064 | €9,962 | +€2,899 | +41.0% |
| Remuneration and social security | 454/9 | €3,933 | €5,551 | +€1,618 | +41.1% |
| Other amounts payable | 47/48 | €738 | €3,418 | +€2,681 | +363.4% |
| Accrued charges and deferred income | 492/3 | €1,449 | €63 | -€1,386 | -95.7% |
| Remuneration, social security and pensions | 62 | €34,130 | €12,734 | -€21,397 | -62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,132 | €47,901 | -€13,232 | -21.6% |
| Other operating charges | 640/8 | €4,009 | €5,855 | +€1,845 | +46.0% |
| Gross operating margin | 9900 | €113,807 | €78,816 | -€34,991 | -30.7% |
| Operating profit (loss) | 9901 | €14,535 | €12,327 | -€2,208 | -15.2% |
| Financial income | 75/76B | €9 | €9 | +€0 | +0.3% |
| Recurring financial income | 75 | €9 | €9 | +€0 | +0.3% |
| Financial charges | 65/66B | €18,036 | €18,434 | +€398 | +2.2% |
| Recurring financial charges | 65 | €18,036 | €18,434 | +€398 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,491 | -€6,097 | -€2,606 | -74.6% |
| Transfer from deferred taxes | 780 | €2,019 | €2,019 | = | 0.0% |
| Income taxes | 67/77 | €3,022 | €1,900 | -€1,123 | -37.1% |
| Profit (loss) for the period | 9904 | -€4,494 | -€5,977 | -€1,483 | -33.0% |
| Transfer from tax-exempt reserves | 789 | €6,058 | €6,058 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,564 | €81 | -€1,483 | -94.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.