OMNIPHAR: 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.
OMNIPHAR
Largest movements
- Tangible fixed assets -€26,615
down €26,615 (-25.8%), from €103,303 to €76,688
of which Plant, machinery and equipment: -€18,897
- Receivables within one year -€22,107
down €22,107 (-25.3%), from €87,212 to €65,105
of which Other amounts receivable: -€11,481
- Cash +€11,287
up €11,287 (+28.6%), from €39,533 to €50,820
mainly Other debts (+€42,583) and Depreciation (+€26,615)
- Stocks and contracts +€8,172
up €8,172 (+4.9%), from €167,625 to €175,797
- Other debts +€42,583
up €42,583 (+16.6%), from €256,035 to €298,618
- Profit (loss) carried forward -€38,387
down €38,387 (-14.8%), from -€260,183 to -€298,570
- Trade debts -€27,369
down €27,369 (-59.6%), from €45,906 to €18,537
- Debts after one year -€9,538
down €9,538 (-4.8%), from €198,220 to €188,682
- Gross operating margin +€39,329
up €39,329 (+34.5%), from €113,945 to €153,274
- Staff costs +€4,954
up €4,954 (+3.6%), from €139,143 to €144,097
- Depreciation -€3,417
down €3,417 (-11.4%), from €30,033 to €26,615
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 | €400,024 | €369,071 | -€30,952 | -7.7% |
| Fixed assets | 21/28 | €103,303 | €76,688 | -€26,615 | -25.8% |
| Tangible fixed assets | 22/27 | €103,303 | €76,688 | -€26,615 | -25.8% |
| Plant, machinery and equipment | 23 | €93,660 | €74,763 | -€18,897 | -20.2% |
| Furniture and vehicles | 24 | €9,643 | €1,924 | -€7,718 | -80.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €296,721 | €292,384 | -€4,337 | -1.5% |
| Stocks and contracts in progress | 3 | €167,625 | €175,797 | +€8,172 | +4.9% |
| Stocks | 30/36 | €167,625 | €175,797 | +€8,172 | +4.9% |
| Amounts receivable within one year | 40/41 | €87,212 | €65,105 | -€22,107 | -25.3% |
| Trade receivables | 40 | €75,731 | €65,105 | -€10,626 | -14.0% |
| Other amounts receivable | 41 | €11,481 | €0 | -€11,481 | -100% |
| Cash at bank and in hand | 54/58 | €39,533 | €50,820 | +€11,287 | +28.6% |
| Deferred charges and accrued income | 490/1 | €2,352 | €662 | -€1,690 | -71.9% |
| Total equity and liabilities | 10/49 | €400,024 | €369,071 | -€30,952 | -7.7% |
| Equity | 10/15 | -€149,448 | -€187,834 | -€38,387 | -25.7% |
| Contributions | 10/11 | €106,200 | €106,200 | = | 0.0% |
| Reserves | 13 | €4,535 | €4,535 | = | 0.0% |
| Tax-exempt reserves | 132 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | €4,391 | €4,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€260,183 | -€298,570 | -€38,387 | -14.8% |
| Amounts payable | 17/49 | €549,471 | €556,906 | +€7,434 | +1.4% |
| Amounts payable after more than one year | 17 | €198,220 | €188,682 | -€9,538 | -4.8% |
| Financial debts | 170/4 | €198,220 | €188,682 | -€9,538 | -4.8% |
| Amounts payable within one year | 42/48 | €348,851 | €365,823 | +€16,973 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €14,614 | €13,538 | -€1,076 | -7.4% |
| Trade debts | 44 | €45,906 | €18,537 | -€27,369 | -59.6% |
| Suppliers | 440/4 | €45,906 | €18,537 | -€27,369 | -59.6% |
| Taxes, remuneration and social security | 45 | €32,296 | €35,131 | +€2,835 | +8.8% |
| Taxes | 450/3 | €3,606 | €9,245 | +€5,638 | +156% |
| Remuneration and social security | 454/9 | €28,690 | €25,886 | -€2,804 | -9.8% |
| Other amounts payable | 47/48 | €256,035 | €298,618 | +€42,583 | +16.6% |
| Accrued charges and deferred income | 492/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €139,143 | €144,097 | +€4,954 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,033 | €26,615 | -€3,417 | -11.4% |
| Other operating charges | 640/8 | €1,039 | €1,221 | +€182 | +17.5% |
| Non-recurring operating charges | 66A | - | €17,840 | +€17,840 | |
| Gross operating margin | 9900 | €113,945 | €153,274 | +€39,329 | +34.5% |
| Operating profit (loss) | 9901 | -€56,271 | -€36,500 | +€19,770 | +35.1% |
| Financial income | 75/76B | €1,136 | €817 | -€319 | -28.1% |
| Recurring financial income | 75 | €1,136 | €817 | -€319 | -28.1% |
| Financial charges | 65/66B | €2,895 | €2,528 | -€368 | -12.7% |
| Recurring financial charges | 65 | €2,895 | €2,528 | -€368 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€58,030 | -€38,211 | +€19,819 | +34.2% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€58,204 | -€38,387 | +€19,818 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,204 | -€38,387 | +€19,818 | +34.0% |
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.