OHB Partners: 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 Partners
Largest movements
- Cash +€21,016
up €21,016 (+65.7%), from €31,969 to €52,985
mainly Net result for the year (+€17,648) and Tax, wage and social debts (+€6,573)
- Receivables within one year -€3,440
down €3,440 (-32.3%), from €10,635 to €7,196
of which Trade receivables: -€4,004
- Stocks and contracts +€2,821
new in 2025: €2,821
- Tangible fixed assets +€1,268
up €1,268 (+32.4%), from €3,920 to €5,188
- Deferred charges and accrued income +€743
new in 2025: €743
- Profit (loss) carried forward +€17,648
up €17,648 (+69.1%), from €25,524 to €43,172
- Tax, wage and social debts +€6,573
up €6,573 (+50.5%), from €13,009 to €19,582
of which Taxes: +€6,575
- Trade debts -€1,812
down €1,812 (-36.3%), from €4,991 to €3,179
- Staff costs +€12,040
new in 2025: €12,040
- Taxes -€3,079
down €3,079 (-37.5%), from €8,218 to €5,138
- Other operating charges -€2,653
down €2,653 (-61.1%), from €4,342 to €1,689
- Gross operating margin -€2,610
down €2,610 (-6.2%), from €42,096 to €39,486
- Depreciation -€900
down €900 (-23.8%), from €3,784 to €2,884
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 | €46,524 | €68,933 | +€22,409 | +48.2% |
| Fixed assets | 21/28 | €3,920 | €5,188 | +€1,268 | +32.4% |
| Tangible fixed assets | 22/27 | €3,920 | €5,188 | +€1,268 | +32.4% |
| Furniture and vehicles | 24 | €3,920 | €5,188 | +€1,268 | +32.4% |
| Current assets | 29/58 | €42,604 | €63,745 | +€21,141 | +49.6% |
| Stocks and contracts in progress | 3 | - | €2,821 | +€2,821 | |
| Stocks | 30/36 | - | €2,821 | +€2,821 | |
| Amounts receivable within one year | 40/41 | €10,635 | €7,196 | -€3,440 | -32.3% |
| Trade receivables | 40 | €4,004 | - | -€4,004 | |
| Other amounts receivable | 41 | €6,632 | €7,196 | +€564 | +8.5% |
| Cash at bank and in hand | 54/58 | €31,969 | €52,985 | +€21,016 | +65.7% |
| Deferred charges and accrued income | 490/1 | - | €743 | +€743 | |
| Total equity and liabilities | 10/49 | €46,524 | €68,933 | +€22,409 | +48.2% |
| Equity | 10/15 | €28,524 | €46,172 | +€17,648 | +61.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,524 | €43,172 | +€17,648 | +69.1% |
| Amounts payable | 17/49 | €18,000 | €22,761 | +€4,761 | +26.5% |
| Amounts payable within one year | 42/48 | €18,000 | €22,761 | +€4,761 | +26.5% |
| Trade debts | 44 | €4,991 | €3,179 | -€1,812 | -36.3% |
| Suppliers | 440/4 | €4,991 | €3,179 | -€1,812 | -36.3% |
| Taxes, remuneration and social security | 45 | €13,009 | €19,582 | +€6,573 | +50.5% |
| Taxes | 450/3 | €13,007 | €19,582 | +€6,575 | +50.6% |
| Remuneration and social security | 454/9 | €2 | - | -€2 | |
| Remuneration, social security and pensions | 62 | - | €12,040 | +€12,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,784 | €2,884 | -€900 | -23.8% |
| Other operating charges | 640/8 | €4,342 | €1,689 | -€2,653 | -61.1% |
| Gross operating margin | 9900 | €42,096 | €39,486 | -€2,610 | -6.2% |
| Operating profit (loss) | 9901 | €33,970 | €22,873 | -€11,097 | -32.7% |
| Financial charges | 65/66B | €229 | €87 | -€142 | -62.0% |
| Recurring financial charges | 65 | €229 | €87 | -€142 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €33,742 | €22,786 | -€10,955 | -32.5% |
| Income taxes | 67/77 | €8,218 | €5,138 | -€3,079 | -37.5% |
| Profit (loss) for the period | 9904 | €25,524 | €17,648 | -€7,876 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,524 | €17,648 | -€7,876 | -30.9% |
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 22 October 2026 via checked.be.