OMIR: 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.
OMIR
Largest movements
- Tangible fixed assets -€17,825
down €17,825 (-4.0%), from €446,635 to €428,810
of which Land and buildings: -€25,639
- Profit (loss) carried forward -€23,646
down €23,646 (-34.6%), from -€68,270 to -€91,916
- Other debts +€9,106
up €9,106 (+26.4%), from €34,523 to €43,629
- Gross operating margin +€1,135
up €1,135 (+58.2%), from €1,949 to €3,084
- Other operating charges -€701
down €701 (-32.0%), from €2,192 to €1,491
- Financial charges -€53
down €53 (-27.5%), from €193 to €140
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 | €447,378 | €431,452 | -€15,926 | -3.6% |
| Fixed assets | 21/28 | €446,792 | €428,967 | -€17,825 | -4.0% |
| Tangible fixed assets | 22/27 | €446,635 | €428,810 | -€17,825 | -4.0% |
| Land and buildings | 22 | €365,614 | €339,975 | -€25,639 | -7.0% |
| Plant, machinery and equipment | 23 | €1,108 | €923 | -€185 | -16.7% |
| Assets under construction and advance payments | 27 | €79,913 | €87,912 | +€7,999 | +10.0% |
| Financial fixed assets | 28 | €157 | €157 | = | 0.0% |
| Current assets | 29/58 | €586 | €2,485 | +€1,899 | +324.1% |
| Cash at bank and in hand | 54/58 | €586 | €2,485 | +€1,899 | +324.1% |
| Total equity and liabilities | 10/49 | €447,378 | €431,452 | -€15,926 | -3.6% |
| Equity | 10/15 | €364,119 | €340,015 | -€24,104 | -6.6% |
| Contributions | 10/11 | €383,579 | €383,579 | = | 0.0% |
| Capital | 10 | €383,579 | €383,579 | = | 0.0% |
| Issued capital | 100 | €383,579 | €383,579 | = | 0.0% |
| Reserves | 13 | €48,810 | €48,352 | -€458 | -0.9% |
| Non-distributable reserves | 130/1 | €41,558 | €41,558 | = | 0.0% |
| Legal reserve | 130 | €41,558 | €41,558 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,252 | €6,794 | -€458 | -6.3% |
| Profit (loss) carried forward | 14 | -€68,270 | -€91,916 | -€23,646 | -34.6% |
| Provisions and deferred taxes | 16 | €4,515 | €4,248 | -€267 | -5.9% |
| Deferred taxes | 168 | €4,515 | €4,248 | -€267 | -5.9% |
| Amounts payable | 17/49 | €78,744 | €87,189 | +€8,445 | +10.7% |
| Amounts payable after more than one year | 17 | €43,560 | €43,560 | = | 0.0% |
| Other amounts payable | 178/9 | €43,560 | €43,560 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,184 | €43,629 | +€8,445 | +24.0% |
| Trade debts | 44 | €661 | - | -€661 | |
| Suppliers | 440/4 | €661 | - | -€661 | |
| Other amounts payable | 47/48 | €34,523 | €43,629 | +€9,106 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,824 | €25,824 | = | 0.0% |
| Other operating charges | 640/8 | €2,192 | €1,491 | -€701 | -32.0% |
| Gross operating margin | 9900 | €1,949 | €3,084 | +€1,135 | +58.2% |
| Operating profit (loss) | 9901 | -€26,067 | -€24,231 | +€1,836 | +7.0% |
| Financial charges | 65/66B | €193 | €140 | -€53 | -27.5% |
| Recurring financial charges | 65 | €193 | €140 | -€53 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,260 | -€24,371 | +€1,889 | +7.2% |
| Transfer from deferred taxes | 780 | €267 | €267 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€25,993 | -€24,104 | +€1,889 | +7.3% |
| Transfer from tax-exempt reserves | 789 | €458 | €458 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,535 | -€23,646 | +€1,889 | +7.4% |
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 28 September 2026 via checked.be.