OMS MEDICAL: 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.
OMS MEDICAL
Largest movements
- Receivables within one year +€113,099
up €113,099 (+66.6%), from €169,924 to €283,023
- Deferred charges and accrued income -€109,261
down €109,261 (-80.5%), from €135,722 to €26,461
- Cash +€46,897
up €46,897 (+13.8%), from €339,791 to €386,688
mainly Net result for the year (+€158,258) and Deferred charges and accrued income (+€109,261)
- Reserves +€70,200
up €70,200 (+8.5%), from €830,500 to €900,700
- Tax, wage and social debts -€16,135
down €16,135 (-55.3%), from €29,200 to €13,065
- Gross operating margin -€7,415
down €7,415 (-3.3%), from €226,108 to €218,693
- Financial income +€5,842
up €5,842 (+48.4%), from €12,081 to €17,923
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 | €871,816 | €920,748 | +€48,932 | +5.6% |
| Fixed assets | 21/28 | €10,058 | €8,417 | -€1,641 | -16.3% |
| Tangible fixed assets | 22/27 | €10,058 | €8,417 | -€1,641 | -16.3% |
| Plant, machinery and equipment | 23 | €938 | €511 | -€427 | -45.5% |
| Furniture and vehicles | 24 | €519 | €3,764 | +€3,245 | +626% |
| Leasing and similar rights | 25 | €8,602 | €4,142 | -€4,460 | -51.8% |
| Current assets | 29/58 | €861,758 | €912,331 | +€50,573 | +5.9% |
| Amounts receivable after more than one year | 29 | €216,000 | €216,000 | = | 0.0% |
| Other amounts receivable | 291 | €216,000 | €216,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €169,924 | €283,023 | +€113,099 | +66.6% |
| Other amounts receivable | 41 | €169,924 | €283,023 | +€113,099 | +66.6% |
| Current investments | 50/53 | €321 | €159 | -€162 | -50.5% |
| Cash at bank and in hand | 54/58 | €339,791 | €386,688 | +€46,897 | +13.8% |
| Deferred charges and accrued income | 490/1 | €135,722 | €26,461 | -€109,261 | -80.5% |
| Total equity and liabilities | 10/49 | €871,816 | €920,748 | +€48,932 | +5.6% |
| Equity | 10/15 | €830,688 | €900,947 | +€70,258 | +8.5% |
| Reserves | 13 | €830,500 | €900,700 | +€70,200 | +8.5% |
| Distributable reserves | 133 | €830,500 | €900,700 | +€70,200 | +8.5% |
| Profit (loss) carried forward | 14 | €188 | €247 | +€58 | +30.9% |
| Amounts payable | 17/49 | €41,128 | €19,802 | -€21,326 | -51.9% |
| Amounts payable after more than one year | 17 | €4,432 | - | -€4,432 | |
| Financial debts | 170/4 | €4,432 | - | -€4,432 | |
| Amounts payable within one year | 42/48 | €36,309 | €19,802 | -€16,507 | -45.5% |
| Current portion of amounts payable after more than one year | 42 | €4,593 | €4,432 | -€161 | -3.5% |
| Trade debts | 44 | €2,516 | €2,305 | -€211 | -8.4% |
| Suppliers | 440/4 | €2,516 | €2,305 | -€211 | -8.4% |
| Taxes, remuneration and social security | 45 | €29,200 | €13,065 | -€16,135 | -55.3% |
| Taxes | 450/3 | €29,200 | €13,065 | -€16,135 | -55.3% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Non-recurring operating income | 76A | €309 | - | -€309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,321 | €5,815 | +€494 | +9.3% |
| Other operating charges | 640/8 | €451 | €248 | -€203 | -45.0% |
| Non-recurring operating charges | 66A | - | €19 | +€19 | |
| Gross operating margin | 9900 | €226,108 | €218,693 | -€7,415 | -3.3% |
| Operating profit (loss) | 9901 | €220,336 | €212,612 | -€7,725 | -3.5% |
| Financial income | 75/76B | €12,081 | €17,923 | +€5,842 | +48.4% |
| Recurring financial income | 75 | €12,081 | €17,923 | +€5,842 | +48.4% |
| Financial charges | 65/66B | €2,469 | €2,155 | -€314 | -12.7% |
| Recurring financial charges | 65 | €2,469 | €2,155 | -€314 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €229,948 | €228,380 | -€1,568 | -0.7% |
| Income taxes | 67/77 | €71,203 | €70,121 | -€1,081 | -1.5% |
| Profit (loss) for the period | 9904 | €158,745 | €158,258 | -€487 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €158,745 | €158,258 | -€487 | -0.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.