Oh-Chef: 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.
Oh-Chef
Largest movements
- Receivables within one year -€39,657
down €39,657 (-27.7%), from €143,165 to €103,507
of which Trade receivables: -€39,657
- Cash +€9,898
up €9,898 (+17.4%), from €57,035 to €66,933
mainly Receivables within one year (+€39,657) and Depreciation (+€9,444)
- Tangible fixed assets -€9,444
down €9,444 (-25.0%), from €37,784 to €28,340
of which Other tangible fixed assets: -€9,271
- Profit (loss) carried forward -€30,026
down €30,026, from €14,654 to -€15,372
- Trade debts -€3,736
down €3,736 (-38.3%), from €9,762 to €6,026
- Advances received -€2,952
down €2,952 (-34.7%), from €8,496 to €5,544
- Gross operating margin -€47,927
down €47,927 (-93.8%), from €51,092 to €3,165
- Staff costs -€6,179
down €6,179 (-22.3%), from €27,711 to €21,531
- Financial charges -€1,226
down €1,226 (-40.7%), from €3,010 to €1,784
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 | €249,673 | €210,470 | -€39,203 | -15.7% |
| Fixed assets | 21/28 | €49,473 | €40,029 | -€9,444 | -19.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €37,784 | €28,340 | -€9,444 | -25.0% |
| Furniture and vehicles | 24 | €173 | €0 | -€173 | -100.0% |
| Other tangible fixed assets | 26 | €37,611 | €28,340 | -€9,271 | -24.6% |
| Financial fixed assets | 28 | €11,689 | €11,689 | = | 0.0% |
| Current assets | 29/58 | €200,200 | €170,441 | -€29,759 | -14.9% |
| Amounts receivable within one year | 40/41 | €143,165 | €103,507 | -€39,657 | -27.7% |
| Trade receivables | 40 | €40,807 | €1,149 | -€39,657 | -97.2% |
| Other amounts receivable | 41 | €102,358 | €102,358 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,035 | €66,933 | +€9,898 | +17.4% |
| Total equity and liabilities | 10/49 | €249,673 | €210,470 | -€39,203 | -15.7% |
| Equity | 10/15 | €217,929 | €187,903 | -€30,026 | -13.8% |
| Contributions | 10/11 | €202,726 | €202,726 | = | 0.0% |
| Reserves | 13 | €548 | €548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €548 | €548 | = | 0.0% |
| Reserves not available under the articles | 1311 | €548 | €548 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,654 | -€15,372 | -€30,026 | |
| Amounts payable | 17/49 | €31,744 | €22,567 | -€9,177 | -28.9% |
| Amounts payable within one year | 42/48 | €31,744 | €22,567 | -€9,177 | -28.9% |
| Trade debts | 44 | €9,762 | €6,026 | -€3,736 | -38.3% |
| Suppliers | 440/4 | €9,762 | €6,026 | -€3,736 | -38.3% |
| Advances received on contracts in progress | 46 | €8,496 | €5,544 | -€2,952 | -34.7% |
| Taxes, remuneration and social security | 45 | €13,486 | €10,998 | -€2,489 | -18.5% |
| Taxes | 450/3 | €8,128 | €8,534 | +€407 | +5.0% |
| Remuneration and social security | 454/9 | €5,359 | €2,463 | -€2,895 | -54.0% |
| Remuneration, social security and pensions | 62 | €27,711 | €21,531 | -€6,179 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,904 | €9,444 | -€460 | -4.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €1,564 | €63 | -€1,501 | -95.9% |
| Gross operating margin | 9900 | €51,092 | €3,165 | -€47,927 | -93.8% |
| Operating profit (loss) | 9901 | €11,526 | -€28,273 | -€39,799 | |
| Financial income | 75/76B | €16 | €45 | +€29 | +179.6% |
| Recurring financial income | 75 | €16 | €45 | +€29 | +179.6% |
| Financial charges | 65/66B | €3,010 | €1,784 | -€1,226 | -40.7% |
| Recurring financial charges | 65 | €3,010 | €1,784 | -€1,226 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | €8,532 | -€30,012 | -€38,544 | |
| Income taxes | 67/77 | €5 | €14 | +€8 | +148.6% |
| Profit (loss) for the period | 9904 | €8,527 | -€30,026 | -€38,553 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,527 | -€30,026 | -€38,553 |
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 5 October 2026 via checked.be.