OGHAN: 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.
OGHAN
Largest movements
- Tangible fixed assets -€9,885
down €9,885 (-34.3%), from €28,792 to €18,907
- Cash +€9,600
up €9,600 (+54.3%), from €17,687 to €27,286
mainly Depreciation (+€11,485) and Trade debts (+€4,251)
- Deferred charges and accrued income -€859
down €859 (-32.8%), from €2,617 to €1,757
- Debts after one year -€9,658
down €9,658 (-85.7%), from €11,268 to €1,610
- Trade debts +€4,251
up €4,251 (+28.4%), from €14,994 to €19,244
- Profit (loss) carried forward +€3,840
up €3,840 (+82.5%), from €4,656 to €8,496
- Tax, wage and social debts +€734
up €734 (+7.1%), from €10,342 to €11,077
of which Taxes: +€2,915
- Staff costs -€17,643
down €17,643 (-37.8%), from €46,632 to €28,989
- Financial income +€6,313
up €6,313 (+95.8%), from €6,589 to €12,902
- Gross operating margin -€3,729
down €3,729 (-8.6%), from €43,240 to €39,511
- Taxes -€3,135
down €3,135 (-84.6%), from €3,706 to €571
- Other operating charges +€1,919
up €1,919 (+64.1%), from €2,993 to €4,912
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 | €53,761 | €52,879 | -€882 | -1.6% |
| Fixed assets | 21/28 | €28,792 | €18,907 | -€9,885 | -34.3% |
| Tangible fixed assets | 22/27 | €28,792 | €18,907 | -€9,885 | -34.3% |
| Furniture and vehicles | 24 | €28,792 | €18,907 | -€9,885 | -34.3% |
| Current assets | 29/58 | €24,970 | €33,972 | +€9,002 | +36.1% |
| Stocks and contracts in progress | 3 | €4,582 | €4,832 | +€250 | +5.5% |
| Stocks | 30/36 | €4,582 | €4,832 | +€250 | +5.5% |
| Amounts receivable within one year | 40/41 | €85 | €96 | +€12 | +13.7% |
| Other amounts receivable | 41 | €85 | €96 | +€12 | +13.7% |
| Cash at bank and in hand | 54/58 | €17,687 | €27,286 | +€9,600 | +54.3% |
| Deferred charges and accrued income | 490/1 | €2,617 | €1,757 | -€859 | -32.8% |
| Total equity and liabilities | 10/49 | €53,761 | €52,879 | -€882 | -1.6% |
| Equity | 10/15 | €6,656 | €10,496 | +€3,840 | +57.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Outside capital | 11 | - | €2,000 | +€2,000 | |
| Share premium | 1100/10 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €4,656 | €8,496 | +€3,840 | +82.5% |
| Amounts payable | 17/49 | €47,106 | €42,383 | -€4,723 | -10.0% |
| Amounts payable after more than one year | 17 | €11,268 | €1,610 | -€9,658 | -85.7% |
| Financial debts | 170/4 | €11,268 | €1,610 | -€9,658 | -85.7% |
| Amounts payable within one year | 42/48 | €35,838 | €40,773 | +€4,935 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €9,658 | €9,658 | = | 0.0% |
| Trade debts | 44 | €14,994 | €19,244 | +€4,251 | +28.4% |
| Suppliers | 440/4 | €14,994 | €19,244 | +€4,251 | +28.4% |
| Taxes, remuneration and social security | 45 | €10,342 | €11,077 | +€734 | +7.1% |
| Taxes | 450/3 | €2,695 | €5,610 | +€2,915 | +108.2% |
| Remuneration and social security | 454/9 | €7,647 | €5,466 | -€2,181 | -28.5% |
| Other amounts payable | 47/48 | €844 | €794 | -€50 | -5.9% |
| Remuneration, social security and pensions | 62 | €46,632 | €28,989 | -€17,643 | -37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,487 | €11,485 | -€2 | 0.0% |
| Other operating charges | 640/8 | €2,993 | €4,912 | +€1,919 | +64.1% |
| Gross operating margin | 9900 | €43,240 | €39,511 | -€3,729 | -8.6% |
| Operating profit (loss) | 9901 | -€17,872 | -€5,874 | +€11,997 | +67.1% |
| Financial income | 75/76B | €6,589 | €12,902 | +€6,313 | +95.8% |
| Recurring financial income | 75 | €6,589 | €12,902 | +€6,313 | +95.8% |
| Financial charges | 65/66B | €3,138 | €2,617 | -€521 | -16.6% |
| Recurring financial charges | 65 | €3,138 | €2,617 | -€521 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,420 | €4,411 | +€18,831 | |
| Income taxes | 67/77 | €3,706 | €571 | -€3,135 | -84.6% |
| Profit (loss) for the period | 9904 | -€18,126 | €3,840 | +€21,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,126 | €3,840 | +€21,966 |
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 7 October 2026 via checked.be.