OH ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€11,772
up €11,772 (+109.1%), from €10,791 to €22,563
mainly Receivables within one year (+€10,769) and Net result for the year (+€8,401)
- Receivables within one year -€10,769
no longer reported in 2025 (was €10,769)
- Tangible fixed assets -€406
down €406 (-39.8%), from €1,020 to €614
- Profit (loss) carried forward +€6,333
up €6,333 (+63.0%), from €10,048 to €16,381
- Tax, wage and social debts -€6,017
down €6,017 (-75.4%), from €7,981 to €1,964
- Other debts +€1,339
up €1,339 (+603.2%), from €222 to €1,561
- Trade debts -€1,058
down €1,058 (-79.6%), from €1,329 to €271
- Gross operating margin -€10,700
down €10,700 (-52.3%), from €20,455 to €9,755
- Taxes -€5,863
down €5,863 (-92.5%), from €6,337 to €474
- Depreciation +€209
up €209 (+106.1%), from €197 to €406
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 | €22,580 | €23,177 | +€597 | +2.6% |
| Fixed assets | 21/28 | €1,020 | €614 | -€406 | -39.8% |
| Tangible fixed assets | 22/27 | €1,020 | €614 | -€406 | -39.8% |
| Furniture and vehicles | 24 | €1,020 | €614 | -€406 | -39.8% |
| Current assets | 29/58 | €21,560 | €22,563 | +€1,003 | +4.7% |
| Amounts receivable within one year | 40/41 | €10,769 | - | -€10,769 | |
| Trade receivables | 40 | €10,769 | - | -€10,769 | |
| Cash at bank and in hand | 54/58 | €10,791 | €22,563 | +€11,772 | +109.1% |
| Total equity and liabilities | 10/49 | €22,580 | €23,177 | +€597 | +2.6% |
| Equity | 10/15 | €13,048 | €19,381 | +€6,333 | +48.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,048 | €16,381 | +€6,333 | +63.0% |
| Amounts payable | 17/49 | €9,532 | €3,796 | -€5,736 | -60.2% |
| Amounts payable within one year | 42/48 | €9,532 | €3,796 | -€5,736 | -60.2% |
| Trade debts | 44 | €1,329 | €271 | -€1,058 | -79.6% |
| Suppliers | 440/4 | €1,329 | €271 | -€1,058 | -79.6% |
| Taxes, remuneration and social security | 45 | €7,981 | €1,964 | -€6,017 | -75.4% |
| Taxes | 450/3 | €7,981 | €1,964 | -€6,017 | -75.4% |
| Other amounts payable | 47/48 | €222 | €1,561 | +€1,339 | +603.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €406 | +€209 | +106.1% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | €20,455 | €9,755 | -€10,700 | -52.3% |
| Operating profit (loss) | 9901 | €19,870 | €8,949 | -€10,921 | -55.0% |
| Financial charges | 65/66B | €34 | €74 | +€40 | +117.6% |
| Recurring financial charges | 65 | €34 | €74 | +€40 | +117.6% |
| Profit (loss) for the period before taxes | 9903 | €19,836 | €8,875 | -€10,961 | -55.3% |
| Income taxes | 67/77 | €6,337 | €474 | -€5,863 | -92.5% |
| Profit (loss) for the period | 9904 | €13,499 | €8,401 | -€5,098 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,499 | €8,401 | -€5,098 | -37.8% |
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 29 September 2026 via checked.be.