OH Concept: 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 Concept
Largest movements
- Stocks and contracts +€194,523
up €194,523 (+66.4%), from €293,173 to €487,696
- Receivables within one year +€67,579
up €67,579 (+23.2%), from €291,716 to €359,295
of which Other amounts receivable: +€40,051
- Debts after one year +€232,866
new in 2025: €232,866
- Short-term financial debts +€166,694
up €166,694 (+279.5%), from €59,637 to €226,331
- Profit (loss) carried forward -€159,201
down €159,201, from €113,729 to -€45,472
- Other debts +€100,640
up €100,640 (+269.7%), from €37,316 to €137,957
- Trade debts -€49,891
down €49,891 (-22.3%), from €223,824 to €173,933
- Gross operating margin -€239,105
down €239,105, from €236,822 to -€2,283
- Staff costs +€60,343
up €60,343 (+72.8%), from €82,868 to €143,211
- Taxes -€39,976
down €39,976 (-88.9%), from €44,982 to €5,006
- Write-downs -€21,875
down €21,875 (-232.7%), from -€9,399 to -€31,274
- Financial charges +€18,677
up €18,677 (+163.4%), from €11,427 to €30,104
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 | €728,512 | €985,762 | +€257,250 | +35.3% |
| Fixed assets | 21/28 | €24,921 | €18,950 | -€5,971 | -24.0% |
| Intangible fixed assets | 21 | €17,912 | €13,367 | -€4,545 | -25.4% |
| Tangible fixed assets | 22/27 | €3,292 | €1,866 | -€1,426 | -43.3% |
| Furniture and vehicles | 24 | €2,228 | €1,237 | -€991 | -44.5% |
| Other tangible fixed assets | 26 | €1,064 | €628 | -€435 | -40.9% |
| Financial fixed assets | 28 | €3,718 | €3,718 | = | 0.0% |
| Current assets | 29/58 | €703,590 | €966,812 | +€263,221 | +37.4% |
| Stocks and contracts in progress | 3 | €293,173 | €487,696 | +€194,523 | +66.4% |
| Stocks | 30/36 | €293,173 | €487,696 | +€194,523 | +66.4% |
| Amounts receivable within one year | 40/41 | €291,716 | €359,295 | +€67,579 | +23.2% |
| Trade receivables | 40 | €291,716 | €319,244 | +€27,528 | +9.4% |
| Other amounts receivable | 41 | - | €40,051 | +€40,051 | |
| Cash at bank and in hand | 54/58 | €118,702 | €111,421 | -€7,281 | -6.1% |
| Deferred charges and accrued income | 490/1 | - | €8,400 | +€8,400 | |
| Total equity and liabilities | 10/49 | €728,512 | €985,762 | +€257,250 | +35.3% |
| Equity | 10/15 | €357,369 | €178,647 | -€178,722 | -50.0% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Reserves | 13 | €230,000 | €210,479 | -€19,521 | -8.5% |
| Distributable reserves | 133 | €230,000 | €210,479 | -€19,521 | -8.5% |
| Profit (loss) carried forward | 14 | €113,729 | -€45,472 | -€159,201 | |
| Amounts payable | 17/49 | €371,143 | €807,115 | +€435,973 | +117.5% |
| Amounts payable after more than one year | 17 | - | €232,866 | +€232,866 | |
| Financial debts | 170/4 | - | €232,866 | +€232,866 | |
| Amounts payable within one year | 42/48 | €371,143 | €574,250 | +€203,107 | +54.7% |
| Current portion of amounts payable after more than one year | 42 | €7,644 | €7,644 | = | 0.0% |
| Financial debts | 43 | €59,637 | €226,331 | +€166,694 | +279.5% |
| Credit institutions | 430/8 | €59,637 | €226,331 | +€166,694 | +279.5% |
| Trade debts | 44 | €223,824 | €173,933 | -€49,891 | -22.3% |
| Suppliers | 440/4 | €223,824 | €173,933 | -€49,891 | -22.3% |
| Taxes, remuneration and social security | 45 | €42,721 | €28,384 | -€14,337 | -33.6% |
| Taxes | 450/3 | €29,840 | €8,836 | -€21,004 | -70.4% |
| Remuneration and social security | 454/9 | €12,881 | €19,548 | +€6,667 | +51.8% |
| Other amounts payable | 47/48 | €37,316 | €137,957 | +€100,640 | +269.7% |
| Remuneration, social security and pensions | 62 | €82,868 | €143,211 | +€60,343 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,340 | €5,971 | -€368 | -5.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,399 | -€31,274 | -€21,875 | -232.7% |
| Other operating charges | 640/8 | €447 | €3,639 | +€3,191 | +713.2% |
| Non-recurring operating charges | 66A | - | €30,831 | +€30,831 | |
| Gross operating margin | 9900 | €236,822 | -€2,283 | -€239,105 | |
| Operating profit (loss) | 9901 | €156,566 | -€154,661 | -€311,227 | |
| Financial income | 75/76B | €3,773 | €11,048 | +€7,275 | +192.8% |
| Recurring financial income | 75 | €3,773 | €11,048 | +€7,275 | +192.8% |
| Financial charges | 65/66B | €11,427 | €30,104 | +€18,677 | +163.4% |
| Recurring financial charges | 65 | €11,427 | €30,104 | +€18,677 | +163.4% |
| Profit (loss) for the period before taxes | 9903 | €148,912 | -€173,717 | -€322,628 | |
| Income taxes | 67/77 | €44,982 | €5,006 | -€39,976 | -88.9% |
| Profit (loss) for the period | 9904 | €103,930 | -€178,722 | -€282,652 | |
| Profit (loss) for the period to be appropriated | 9905 | €103,930 | -€178,722 | -€282,652 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.