Omnipractica: what changed
Omnipractica
Largest movements
- Current investments -€125,020
no longer reported in 2025 (was €125,020)
- Cash +€58,392
up €58,392 (+42.9%), from €136,100 to €194,492
mainly Current investments (+€125,020) and Net result for the year (+€33,633)
- Tangible fixed assets +€50,362
up €50,362 (+1,165%), from €4,324 to €54,686
of which Furniture and vehicles: +€51,771
- Receivables within one year +€40,552
up €40,552 (+211%), from €19,259 to €59,811
- Profit (loss) carried forward +€33,633
up €33,633 (+13.0%), from €258,907 to €292,540
- Other debts -€15,584
down €15,584 (-44.2%), from €35,246 to €19,661
- Current portion of long-term debt +€8,773
up €8,773 (+60.0%), from €14,613 to €23,385
- Debts after one year +€8,236
up €8,236 (+15.4%), from €53,416 to €61,652
- Tax, wage and social debts -€7,024
down €7,024 (-73.4%), from €9,568 to €2,544
- Gross operating margin -€43,978
down €43,978 (-45.4%), from €96,862 to €52,884
- Taxes -€6,687
down €6,687 (-27.2%), from €24,568 to €17,881
- Financial income +€5,934
new in 2025: €5,934
- Other operating charges +€1,734
new in 2025: €1,734
- Depreciation +€1,713
up €1,713 (+109%), from €1,565 to €3,278
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €389,860 | €417,893 | +€28,033 | +7.2% |
| Fixed assets | 21/28 | €107,664 | €158,027 | +€50,362 | +46.8% |
| Tangible fixed assets | 22/27 | €4,324 | €54,686 | +€50,362 | +1,165% |
| Plant, machinery and equipment | 23 | €3,336 | €1,928 | -€1,408 | -42.2% |
| Furniture and vehicles | 24 | €988 | €52,759 | +€51,771 | +5,240% |
| Financial fixed assets | 28 | €103,340 | €103,340 | = | 0.0% |
| Current assets | 29/58 | €282,195 | €259,866 | -€22,329 | -7.9% |
| Amounts receivable within one year | 40/41 | €19,259 | €59,811 | +€40,552 | +211% |
| Other amounts receivable | 41 | €19,259 | €59,811 | +€40,552 | +211% |
| Current investments | 50/53 | €125,020 | - | -€125,020 | |
| Cash at bank and in hand | 54/58 | €136,100 | €194,492 | +€58,392 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,816 | €5,563 | +€3,747 | +206% |
| Total equity and liabilities | 10/49 | €389,860 | €417,893 | +€28,033 | +7.2% |
| Equity | 10/15 | €261,407 | €295,040 | +€33,633 | +12.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €258,907 | €292,540 | +€33,633 | +13.0% |
| Amounts payable | 17/49 | €128,453 | €122,853 | -€5,600 | -4.4% |
| Amounts payable after more than one year | 17 | €53,416 | €61,652 | +€8,236 | +15.4% |
| Financial debts | 170/4 | €53,416 | €61,652 | +€8,236 | +15.4% |
| Amounts payable within one year | 42/48 | €59,426 | €45,590 | -€13,836 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €14,613 | €23,385 | +€8,773 | +60.0% |
| Taxes, remuneration and social security | 45 | €9,568 | €2,544 | -€7,024 | -73.4% |
| Taxes | 450/3 | €9,568 | €2,544 | -€7,024 | -73.4% |
| Other amounts payable | 47/48 | €35,246 | €19,661 | -€15,584 | -44.2% |
| Accrued charges and deferred income | 492/3 | €15,611 | €15,611 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,565 | €3,278 | +€1,713 | +109% |
| Other operating charges | 640/8 | - | €1,734 | +€1,734 | |
| Gross operating margin | 9900 | €96,862 | €52,884 | -€43,978 | -45.4% |
| Operating profit (loss) | 9901 | €95,297 | €47,872 | -€47,425 | -49.8% |
| Financial income | 75/76B | - | €5,934 | +€5,934 | |
| Recurring financial income | 75 | - | €5,934 | +€5,934 | |
| Financial charges | 65/66B | €1,954 | €2,291 | +€337 | +17.3% |
| Recurring financial charges | 65 | €1,954 | €2,291 | +€337 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €93,343 | €51,514 | -€41,829 | -44.8% |
| Income taxes | 67/77 | €24,568 | €17,881 | -€6,687 | -27.2% |
| Profit (loss) for the period | 9904 | €68,775 | €33,633 | -€35,142 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,775 | €33,633 | -€35,142 | -51.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.