OHA praktijk: 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 praktijk
Largest movements
- Cash -€36,559
down €36,559 (-50.5%), from €72,336 to €35,777
mainly Investment in fixed assets (net) (-€35,750) and Receivables within one year (-€26,722)
- Tangible fixed assets +€26,842
up €26,842 (+339%), from €7,909 to €34,751
of which Furniture and vehicles: +€27,524
- Receivables within one year +€26,722
up €26,722 (+743%), from €3,598 to €30,320
- Reserves +€28,542
up €28,542 (+49.9%), from €57,179 to €85,721
- Tax, wage and social debts -€10,022
down €10,022 (-49.9%), from €20,091 to €10,069
- Trade debts -€1,515
down €1,515 (-96.3%), from €1,573 to €58
- Gross operating margin -€24,527
down €24,527 (-31.1%), from €78,805 to €54,277
- Taxes -€10,311
down €10,311 (-51.3%), from €20,091 to €9,780
- Depreciation +€7,824
up €7,824 (+722%), from €1,084 to €8,908
- Financial charges +€5,839
up €5,839 (+9,746%), from €60 to €5,899
- Other operating charges +€1,031
up €1,031 (+874%), from €118 to €1,149
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 | €83,843 | €100,848 | +€17,006 | +20.3% |
| Fixed assets | 21/28 | €7,909 | €34,751 | +€26,842 | +339% |
| Tangible fixed assets | 22/27 | €7,909 | €34,751 | +€26,842 | +339% |
| Plant, machinery and equipment | 23 | €1,437 | €755 | -€682 | -47.5% |
| Furniture and vehicles | 24 | €6,472 | €33,996 | +€27,524 | +425% |
| Current assets | 29/58 | €75,934 | €66,097 | -€9,836 | -13.0% |
| Amounts receivable within one year | 40/41 | €3,598 | €30,320 | +€26,722 | +743% |
| Other amounts receivable | 41 | €3,598 | €30,320 | +€26,722 | +743% |
| Cash at bank and in hand | 54/58 | €72,336 | €35,777 | -€36,559 | -50.5% |
| Total equity and liabilities | 10/49 | €83,843 | €100,848 | +€17,006 | +20.3% |
| Equity | 10/15 | €62,179 | €90,721 | +€28,542 | +45.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,179 | €85,721 | +€28,542 | +49.9% |
| Distributable reserves | 133 | €57,179 | €85,721 | +€28,542 | +49.9% |
| Amounts payable | 17/49 | €21,664 | €10,127 | -€11,536 | -53.3% |
| Amounts payable within one year | 42/48 | €21,664 | €10,127 | -€11,536 | -53.3% |
| Trade debts | 44 | €1,573 | €58 | -€1,515 | -96.3% |
| Suppliers | 440/4 | €1,573 | €58 | -€1,515 | -96.3% |
| Taxes, remuneration and social security | 45 | €20,091 | €10,069 | -€10,022 | -49.9% |
| Taxes | 450/3 | €20,091 | €10,069 | -€10,022 | -49.9% |
| Remuneration, social security and pensions | 62 | €273 | - | -€273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,084 | €8,908 | +€7,824 | +722% |
| Other operating charges | 640/8 | €118 | €1,149 | +€1,031 | +874% |
| Gross operating margin | 9900 | €78,805 | €54,277 | -€24,527 | -31.1% |
| Operating profit (loss) | 9901 | €77,330 | €44,221 | -€33,109 | -42.8% |
| Financial charges | 65/66B | €60 | €5,899 | +€5,839 | +9,746% |
| Recurring financial charges | 65 | €60 | €5,899 | +€5,839 | +9,746% |
| Profit (loss) for the period before taxes | 9903 | €77,270 | €38,322 | -€38,948 | -50.4% |
| Income taxes | 67/77 | €20,091 | €9,780 | -€10,311 | -51.3% |
| Profit (loss) for the period | 9904 | €57,179 | €28,542 | -€28,637 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,179 | €28,542 | -€28,637 | -50.1% |
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 31 October 2026 via checked.be.