OH MY GIFT: 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.
OH MY GIFT
Largest movements
- Tangible fixed assets +€14,668
up €14,668 (+15.8%), from €92,555 to €107,223
of which Land and buildings: +€13,116
- Stocks and contracts +€12,256
up €12,256 (+59.1%), from €20,727 to €32,982
- Receivables within one year -€3,547
down €3,547 (-57.5%), from €6,169 to €2,622
of which Trade receivables: -€6,009
- Reserves +€25,278
new in 2025: €25,278
- Debts after one year +€22,528
up €22,528 (+23.1%), from €97,446 to €119,974
- Trade debts -€19,733
down €19,733 (-91.6%), from €21,549 to €1,816
- Other debts -€19,103
no longer reported in 2025 (was €19,103)
- Tax, wage and social debts +€6,786
up €6,786 (+25.0%), from €27,151 to €33,936
of which Taxes: +€4,736
- Depreciation +€7,807
up €7,807 (+219%), from €3,573 to €11,380
- Gross operating margin -€6,489
down €6,489 (-8.6%), from €75,629 to €69,140
- Taxes -€4,857
down €4,857 (-31.8%), from €15,270 to €10,413
- Other operating charges -€965
down €965 (-51.6%), from €1,871 to €906
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 | €203,083 | €225,584 | +€22,501 | +11.1% |
| Fixed assets | 21/28 | €93,448 | €107,973 | +€14,525 | +15.5% |
| Intangible fixed assets | 21 | €893 | €750 | -€143 | -16.0% |
| Tangible fixed assets | 22/27 | €92,555 | €107,223 | +€14,668 | +15.8% |
| Land and buildings | 22 | €92,555 | €105,672 | +€13,116 | +14.2% |
| Plant, machinery and equipment | 23 | - | €877 | +€877 | |
| Furniture and vehicles | 24 | - | €674 | +€674 | |
| Current assets | 29/58 | €109,635 | €117,612 | +€7,977 | +7.3% |
| Stocks and contracts in progress | 3 | €20,727 | €32,982 | +€12,256 | +59.1% |
| Stocks | 30/36 | €20,727 | €32,982 | +€12,256 | +59.1% |
| Amounts receivable within one year | 40/41 | €6,169 | €2,622 | -€3,547 | -57.5% |
| Trade receivables | 40 | €6,009 | - | -€6,009 | |
| Other amounts receivable | 41 | €160 | €2,622 | +€2,462 | +1,535% |
| Cash at bank and in hand | 54/58 | €82,739 | €82,007 | -€732 | -0.9% |
| Total equity and liabilities | 10/49 | €203,083 | €225,584 | +€22,501 | +11.1% |
| Equity | 10/15 | €37,834 | €63,112 | +€25,279 | +66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €25,278 | +€25,278 | |
| Distributable reserves | 133 | - | €25,278 | +€25,278 | |
| Profit (loss) carried forward | 14 | €34,834 | €34,834 | +€1 | 0.0% |
| Amounts payable | 17/49 | €165,249 | €162,472 | -€2,778 | -1.7% |
| Amounts payable after more than one year | 17 | €97,446 | €119,974 | +€22,528 | +23.1% |
| Financial debts | 170/4 | €97,446 | €119,974 | +€22,528 | +23.1% |
| Amounts payable within one year | 42/48 | €67,803 | €42,498 | -€25,305 | -37.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,745 | +€6,745 | |
| Trade debts | 44 | €21,549 | €1,816 | -€19,733 | -91.6% |
| Suppliers | 440/4 | €21,549 | €1,816 | -€19,733 | -91.6% |
| Taxes, remuneration and social security | 45 | €27,151 | €33,936 | +€6,786 | +25.0% |
| Taxes | 450/3 | €27,151 | €31,887 | +€4,736 | +17.4% |
| Remuneration and social security | 454/9 | - | €2,050 | +€2,050 | |
| Other amounts payable | 47/48 | €19,103 | - | -€19,103 | |
| Remuneration, social security and pensions | 62 | €14,326 | €14,570 | +€244 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,573 | €11,380 | +€7,807 | +219% |
| Other operating charges | 640/8 | €1,871 | €906 | -€965 | -51.6% |
| Gross operating margin | 9900 | €75,629 | €69,140 | -€6,489 | -8.6% |
| Operating profit (loss) | 9901 | €55,858 | €42,283 | -€13,575 | -24.3% |
| Financial income | 75/76B | €252 | - | -€252 | |
| Recurring financial income | 75 | €252 | - | -€252 | |
| Financial charges | 65/66B | €6,006 | €6,591 | +€585 | +9.7% |
| Recurring financial charges | 65 | €6,006 | €6,591 | +€585 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €50,104 | €35,692 | -€14,412 | -28.8% |
| Income taxes | 67/77 | €15,270 | €10,413 | -€4,857 | -31.8% |
| Profit (loss) for the period | 9904 | €34,834 | €25,279 | -€9,555 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,834 | €25,279 | -€9,555 | -27.4% |
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 26 October 2026 via checked.be.