OHB CONSULT: 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.
OHB CONSULT
Largest movements
- Receivables within one year -€2,142
down €2,142 (-26.0%), from €8,250 to €6,108
- Cash +€1,016
up €1,016 (+103.3%), from €984 to €2,000
mainly Receivables within one year (+€2,142) and Other debts (+€1,185)
- Deferred charges and accrued income -€911
down €911 (-17.1%), from €5,318 to €4,407
- Tangible fixed assets -€837
down €837 (-17.4%), from €4,800 to €3,963
of which Furniture and vehicles: -€707
- Trade debts -€5,194
down €5,194 (-96.2%), from €5,400 to €206
- Other debts +€1,185
up €1,185 (+33.1%), from €3,576 to €4,761
- Profit (loss) carried forward +€838
up €838 (+150.2%), from €558 to €1,396
- Tax, wage and social debts +€298
up €298 (+4.4%), from €6,817 to €7,115
of which Taxes: +€298
- Other operating charges -€1,984
down €1,984 (-83.6%), from €2,372 to €388
- Financial charges +€1,763
up €1,763 (+118.2%), from €1,491 to €3,254
- Gross operating margin +€1,120
up €1,120 (+23.2%), from €4,819 to €5,939
- Taxes +€101
up €101 (+19.3%), from €526 to €627
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 | €19,351 | €16,478 | -€2,873 | -14.8% |
| Fixed assets | 21/28 | €4,800 | €3,963 | -€837 | -17.4% |
| Tangible fixed assets | 22/27 | €4,800 | €3,963 | -€837 | -17.4% |
| Land and buildings | 22 | €3,706 | €3,576 | -€130 | -3.5% |
| Furniture and vehicles | 24 | €1,094 | €387 | -€707 | -64.6% |
| Current assets | 29/58 | €14,551 | €12,515 | -€2,036 | -14.0% |
| Amounts receivable within one year | 40/41 | €8,250 | €6,108 | -€2,142 | -26.0% |
| Trade receivables | 40 | €8,250 | €6,108 | -€2,142 | -26.0% |
| Cash at bank and in hand | 54/58 | €984 | €2,000 | +€1,016 | +103.3% |
| Deferred charges and accrued income | 490/1 | €5,318 | €4,407 | -€911 | -17.1% |
| Total equity and liabilities | 10/49 | €19,351 | €16,478 | -€2,873 | -14.8% |
| Equity | 10/15 | €3,558 | €4,396 | +€838 | +23.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €558 | €1,396 | +€838 | +150.2% |
| Amounts payable | 17/49 | €15,793 | €12,082 | -€3,711 | -23.5% |
| Amounts payable within one year | 42/48 | €15,793 | €12,082 | -€3,711 | -23.5% |
| Trade debts | 44 | €5,400 | €206 | -€5,194 | -96.2% |
| Suppliers | 440/4 | €5,400 | €206 | -€5,194 | -96.2% |
| Taxes, remuneration and social security | 45 | €6,817 | €7,115 | +€298 | +4.4% |
| Taxes | 450/3 | €4,667 | €4,965 | +€298 | +6.4% |
| Remuneration and social security | 454/9 | €2,150 | €2,150 | = | 0.0% |
| Other amounts payable | 47/48 | €3,576 | €4,761 | +€1,185 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €837 | €837 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,372 | €388 | -€1,984 | -83.6% |
| Gross operating margin | 9900 | €4,819 | €5,939 | +€1,120 | +23.2% |
| Operating profit (loss) | 9901 | €1,611 | €4,714 | +€3,103 | +192.6% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1119.5% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1119.5% |
| Financial charges | 65/66B | €1,491 | €3,254 | +€1,763 | +118.2% |
| Recurring financial charges | 65 | €1,491 | €3,254 | +€1,763 | +118.2% |
| Profit (loss) for the period before taxes | 9903 | €120 | €1,465 | +€1,345 | +1120.2% |
| Income taxes | 67/77 | €526 | €627 | +€101 | +19.3% |
| Profit (loss) for the period | 9904 | -€406 | €838 | +€1,244 | |
| Profit (loss) for the period to be appropriated | 9905 | -€406 | €838 | +€1,244 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.