OH SERVICES: 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 SERVICES
Largest movements
- Current investments +€17,438
up €17,438 (+25.6%), from €68,031 to €85,469
- Cash -€7,367
down €7,367 (-45.5%), from €16,197 to €8,829
mainly Contributions, distributions and other (-€30,000) and Current investments (-€17,438)
- Deferred charges and accrued income +€2,488
up €2,488 (+497.4%), from €500 to €2,988
- Other debts +€17,000
up €17,000 (+130.8%), from €13,000 to €30,000
- Reserves -€5,000
down €5,000 (-9.6%), from €51,855 to €46,855
- Profit (loss) carried forward +€2,644
up €2,644 (+9.5%), from €27,925 to €30,569
- Gross operating margin -€3,456
down €3,456 (-7.3%), from €47,331 to €43,874
- Depreciation -€1,593
down €1,593 (-42.1%), from €3,780 to €2,188
- Taxes -€1,166
down €1,166 (-10.3%), from €11,275 to €10,109
- Other operating charges -€1,050
down €1,050 (-66.5%), from €1,578 to €528
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 | €109,997 | €123,969 | +€13,972 | +12.7% |
| Fixed assets | 21/28 | €3,860 | €4,422 | +€562 | +14.6% |
| Tangible fixed assets | 22/27 | €3,860 | €4,422 | +€562 | +14.6% |
| Land and buildings | 22 | - | €2,538 | +€2,538 | |
| Plant, machinery and equipment | 23 | €756 | €348 | -€407 | -53.9% |
| Furniture and vehicles | 24 | €3,104 | €1,536 | -€1,568 | -50.5% |
| Current assets | 29/58 | €106,137 | €119,546 | +€13,409 | +12.6% |
| Amounts receivable within one year | 40/41 | €21,409 | €22,260 | +€851 | +4.0% |
| Trade receivables | 40 | €20,528 | €20,364 | -€164 | -0.8% |
| Other amounts receivable | 41 | €881 | €1,896 | +€1,015 | +115.2% |
| Current investments | 50/53 | €68,031 | €85,469 | +€17,438 | +25.6% |
| Cash at bank and in hand | 54/58 | €16,197 | €8,829 | -€7,367 | -45.5% |
| Deferred charges and accrued income | 490/1 | €500 | €2,988 | +€2,488 | +497.4% |
| Total equity and liabilities | 10/49 | €109,997 | €123,969 | +€13,972 | +12.7% |
| Equity | 10/15 | €85,980 | €83,624 | -€2,356 | -2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,855 | €46,855 | -€5,000 | -9.6% |
| Distributable reserves | 133 | €51,855 | €46,855 | -€5,000 | -9.6% |
| Profit (loss) carried forward | 14 | €27,925 | €30,569 | +€2,644 | +9.5% |
| Amounts payable | 17/49 | €24,017 | €40,345 | +€16,328 | +68.0% |
| Amounts payable within one year | 42/48 | €24,017 | €40,345 | +€16,328 | +68.0% |
| Trade debts | 44 | €1,748 | €1,614 | -€135 | -7.7% |
| Suppliers | 440/4 | €1,748 | €1,614 | -€135 | -7.7% |
| Taxes, remuneration and social security | 45 | €9,269 | €8,731 | -€537 | -5.8% |
| Taxes | 450/3 | €9,269 | €8,731 | -€537 | -5.8% |
| Other amounts payable | 47/48 | €13,000 | €30,000 | +€17,000 | +130.8% |
| Remuneration, social security and pensions | 62 | €3,035 | €3,011 | -€23 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,780 | €2,188 | -€1,593 | -42.1% |
| Other operating charges | 640/8 | €1,578 | €528 | -€1,050 | -66.5% |
| Gross operating margin | 9900 | €47,331 | €43,874 | -€3,456 | -7.3% |
| Operating profit (loss) | 9901 | €38,937 | €38,147 | -€791 | -2.0% |
| Financial income | 75/76B | €157 | €453 | +€296 | +188.9% |
| Recurring financial income | 75 | €157 | €453 | +€296 | +188.9% |
| Financial charges | 65/66B | €1,090 | €847 | -€243 | -22.3% |
| Recurring financial charges | 65 | €1,090 | €847 | -€243 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €38,004 | €37,752 | -€251 | -0.7% |
| Income taxes | 67/77 | €11,275 | €10,109 | -€1,166 | -10.3% |
| Profit (loss) for the period | 9904 | €26,729 | €27,644 | +€915 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,729 | €27,644 | +€915 | +3.4% |
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 6 October 2026 via checked.be.