OHA-ELEC: 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.
OHA-ELEC
Largest movements
- Receivables within one year +€14,882
up €14,882 (+271%), from €5,489 to €20,371
of which Trade receivables: +€14,347
- Tangible fixed assets -€3,200
down €3,200 (-42.5%), from €7,536 to €4,336
of which Furniture and vehicles: -€3,000
- Cash -€753
down €753 (-21.3%), from €3,545 to €2,791
mainly Receivables within one year (-€14,882) and Other debts (-€1,633)
- Profit (loss) carried forward +€10,868
up €10,868 (+157%), from €6,917 to €17,784
- Trade debts +€1,694
up €1,694 (+167%), from €1,016 to €2,710
- Other debts -€1,633
down €1,633 (-44.9%), from €3,637 to €2,004
- Gross operating margin +€4,851
up €4,851 (+52.4%), from €9,251 to €14,102
- Depreciation +€1,136
up €1,136 (+55.1%), from €2,064 to €3,200
- Other operating charges -€270
no longer reported in 2025 (was €270)
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 | €16,570 | €27,498 | +€10,929 | +66.0% |
| Fixed assets | 21/28 | €7,536 | €4,336 | -€3,200 | -42.5% |
| Tangible fixed assets | 22/27 | €7,536 | €4,336 | -€3,200 | -42.5% |
| Plant, machinery and equipment | 23 | €550 | €350 | -€200 | -36.4% |
| Furniture and vehicles | 24 | €6,986 | €3,986 | -€3,000 | -42.9% |
| Current assets | 29/58 | €9,033 | €23,162 | +€14,129 | +156% |
| Amounts receivable within one year | 40/41 | €5,489 | €20,371 | +€14,882 | +271% |
| Trade receivables | 40 | €135 | €14,482 | +€14,347 | +10,627% |
| Other amounts receivable | 41 | €5,354 | €5,889 | +€535 | +10.0% |
| Cash at bank and in hand | 54/58 | €3,545 | €2,791 | -€753 | -21.3% |
| Total equity and liabilities | 10/49 | €16,570 | €27,498 | +€10,929 | +66.0% |
| Equity | 10/15 | €11,917 | €22,784 | +€10,868 | +91.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,917 | €17,784 | +€10,868 | +157% |
| Amounts payable | 17/49 | €4,653 | €4,714 | +€61 | +1.3% |
| Amounts payable within one year | 42/48 | €4,653 | €4,714 | +€61 | +1.3% |
| Trade debts | 44 | €1,016 | €2,710 | +€1,694 | +167% |
| Suppliers | 440/4 | €1,016 | €2,710 | +€1,694 | +167% |
| Other amounts payable | 47/48 | €3,637 | €2,004 | -€1,633 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €3,200 | +€1,136 | +55.1% |
| Other operating charges | 640/8 | €270 | - | -€270 | |
| Gross operating margin | 9900 | €9,251 | €14,102 | +€4,851 | +52.4% |
| Operating profit (loss) | 9901 | €6,917 | €10,902 | +€3,985 | +57.6% |
| Financial charges | 65/66B | €0 | €35 | +€34 | +17,180% |
| Recurring financial charges | 65 | €0 | €35 | +€34 | +17,180% |
| Profit (loss) for the period before taxes | 9903 | €6,917 | €10,868 | +€3,951 | +57.1% |
| Profit (loss) for the period | 9904 | €6,917 | €10,868 | +€3,951 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,917 | €10,868 | +€3,951 | +57.1% |
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 15 October 2026 via checked.be.