Atelier OHM: 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.
Atelier OHM
Largest movements
- Receivables within one year -€2,547
down €2,547 (-76.3%), from €3,339 to €792
of which Trade receivables: -€2,572
- Tangible fixed assets +€1,023
up €1,023 (+108%), from €944 to €1,967
- Deferred charges and accrued income -€1,000
no longer reported in 2025 (was €1,000)
- Cash -€341
down €341 (-14.8%), from €2,311 to €1,970
mainly Trade debts (-€1,849) and Investment in fixed assets (net) (-€1,428)
- Trade debts -€1,849
down €1,849 (-66.3%), from €2,789 to €939
- Tax, wage and social debts -€562
down €562 (-71.0%), from €791 to €229
- Other debts -€379
no longer reported in 2025 (was €379)
- Profit (loss) carried forward -€245
down €245 (-38.6%), from €636 to €391
- Advances received +€169
new in 2025: €169
- Gross operating margin -€654
down €654 (-39.8%), from €1,644 to €990
- Taxes -€304
down €304, from €150 to -€154
- Depreciation +€170
up €170 (+71.8%), from €236 to €406
- Other operating charges +€80
up €80 (+11.4%), from €705 to €785
- Financial charges +€64
up €64 (+47.7%), from €134 to €198
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 | €7,594 | €4,729 | -€2,866 | -37.7% |
| Fixed assets | 21/28 | €944 | €1,967 | +€1,023 | +108% |
| Tangible fixed assets | 22/27 | €944 | €1,967 | +€1,023 | +108% |
| Plant, machinery and equipment | 23 | €944 | €1,967 | +€1,023 | +108% |
| Current assets | 29/58 | €6,650 | €2,762 | -€3,888 | -58.5% |
| Amounts receivable within one year | 40/41 | €3,339 | €792 | -€2,547 | -76.3% |
| Trade receivables | 40 | €3,339 | €767 | -€2,572 | -77.0% |
| Other amounts receivable | 41 | - | €25 | +€25 | |
| Cash at bank and in hand | 54/58 | €2,311 | €1,970 | -€341 | -14.8% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €7,594 | €4,729 | -€2,866 | -37.7% |
| Equity | 10/15 | €3,636 | €3,391 | -€245 | -6.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636 | €391 | -€245 | -38.6% |
| Amounts payable | 17/49 | €3,958 | €1,338 | -€2,620 | -66.2% |
| Amounts payable within one year | 42/48 | €3,958 | €1,338 | -€2,620 | -66.2% |
| Trade debts | 44 | €2,789 | €939 | -€1,849 | -66.3% |
| Suppliers | 440/4 | €2,789 | €939 | -€1,849 | -66.3% |
| Advances received on contracts in progress | 46 | - | €169 | +€169 | |
| Taxes, remuneration and social security | 45 | €791 | €229 | -€562 | -71.0% |
| Taxes | 450/3 | €791 | €229 | -€562 | -71.0% |
| Other amounts payable | 47/48 | €379 | - | -€379 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €406 | +€170 | +71.8% |
| Other operating charges | 640/8 | €705 | €785 | +€80 | +11.4% |
| Gross operating margin | 9900 | €1,644 | €990 | -€654 | -39.8% |
| Operating profit (loss) | 9901 | €703 | -€201 | -€904 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €134 | €198 | +€64 | +47.7% |
| Recurring financial charges | 65 | €134 | €198 | +€64 | +47.7% |
| Profit (loss) for the period before taxes | 9903 | €569 | -€399 | -€968 | |
| Income taxes | 67/77 | €150 | -€154 | -€304 | |
| Profit (loss) for the period | 9904 | €419 | -€245 | -€664 | |
| Profit (loss) for the period to be appropriated | 9905 | €419 | -€245 | -€664 |
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.