OHA DESIGN: 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.
OHA DESIGN
Largest movements
- Receivables within one year +€22,029
up €22,029 (+341.0%), from €6,461 to €28,490
of which Trade receivables: +€24,419
- Tangible fixed assets -€18,841
down €18,841 (-51.3%), from €36,708 to €17,867
- Cash -€5,908
down €5,908 (-69.3%), from €8,522 to €2,615
mainly Receivables within one year (-€22,029) and Net result for the year (-€3,957)
- Profit (loss) carried forward -€3,957
down €3,957 (-34.7%), from €11,391 to €7,434
- Trade debts +€3,451
up €3,451 (+19.2%), from €17,979 to €21,430
- Tax, wage and social debts -€2,214
down €2,214 (-74.7%), from €2,965 to €751
- Gross operating margin +€11,776
up €11,776 (+432.9%), from €2,720 to €14,496
- Staff costs +€11,665
new in 2024: €11,665
- Financial income +€920
new in 2024: €920
of which Financial income: +€920
- Depreciation +€234
up €234 (+3.5%), from €6,792 to €7,027
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,690 | €48,971 | -€2,719 | -5.3% |
| Fixed assets | 21/28 | €36,708 | €17,867 | -€18,841 | -51.3% |
| Tangible fixed assets | 22/27 | €36,708 | €17,867 | -€18,841 | -51.3% |
| Furniture and vehicles | 24 | €36,708 | €17,867 | -€18,841 | -51.3% |
| Current assets | 29/58 | €14,983 | €31,104 | +€16,121 | +107.6% |
| Amounts receivable within one year | 40/41 | €6,461 | €28,490 | +€22,029 | +341.0% |
| Trade receivables | 40 | - | €24,419 | +€24,419 | |
| Other amounts receivable | 41 | €6,461 | €4,070 | -€2,390 | -37.0% |
| Cash at bank and in hand | 54/58 | €8,522 | €2,615 | -€5,908 | -69.3% |
| Total equity and liabilities | 10/49 | €51,690 | €48,971 | -€2,719 | -5.3% |
| Equity | 10/15 | €30,747 | €26,790 | -€3,957 | -12.9% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €1,356 | €1,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,356 | €1,356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,140 | €1,140 | = | 0.0% |
| Other | 1319 | €216 | €216 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,391 | €7,434 | -€3,957 | -34.7% |
| Amounts payable | 17/49 | €20,943 | €22,181 | +€1,238 | +5.9% |
| Amounts payable within one year | 42/48 | €20,943 | €22,181 | +€1,238 | +5.9% |
| Trade debts | 44 | €17,979 | €21,430 | +€3,451 | +19.2% |
| Suppliers | 440/4 | €17,979 | €21,430 | +€3,451 | +19.2% |
| Taxes, remuneration and social security | 45 | €2,965 | €751 | -€2,214 | -74.7% |
| Taxes | 450/3 | €2,965 | €751 | -€2,214 | -74.7% |
| Non-recurring operating income | 76A | - | €186 | +€186 | |
| Remuneration, social security and pensions | 62 | - | €11,665 | +€11,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,792 | €7,027 | +€234 | +3.5% |
| Other operating charges | 640/8 | €611 | €496 | -€115 | -18.8% |
| Gross operating margin | 9900 | €2,720 | €14,496 | +€11,776 | +432.9% |
| Operating profit (loss) | 9901 | -€4,683 | -€4,692 | -€8 | -0.2% |
| Financial income | 75/76B | - | €920 | +€920 | |
| Recurring financial income | 75 | - | €920 | +€920 | |
| Non-recurring financial income | 76B | - | €920 | +€920 | |
| Financial charges | 65/66B | €194 | €185 | -€9 | -4.7% |
| Recurring financial charges | 65 | €194 | €185 | -€9 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,877 | -€3,957 | +€921 | +18.9% |
| Profit (loss) for the period | 9904 | -€4,877 | -€3,957 | +€921 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,877 | -€3,957 | +€921 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.