OHCS: 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.
OHCS
Largest movements
- Cash +€31,583
up €31,583 (+340.6%), from €9,274 to €40,856
mainly Net result for the year (+€15,965) and Depreciation (+€15,076)
- Receivables within one year -€1,976
down €1,976 (-27.6%), from €7,166 to €5,190
of which Trade receivables: -€3,219
- Tangible fixed assets -€1,463
down €1,463 (-5.1%), from €28,609 to €27,146
of which Furniture and vehicles: -€12,247
- Reserves +€14,100
up €14,100 (+758.1%), from €1,860 to €15,960
of which Distributable reserves: +€14,100
- Debts after one year +€13,867
up €13,867 (+153.7%), from €9,020 to €22,887
- Other debts -€7,323
down €7,323 (-39.0%), from €18,764 to €11,441
- Trade debts +€3,707
up €3,707 (+119.4%), from €3,105 to €6,812
- Current portion of long-term debt +€3,702
up €3,702 (+52.3%), from €7,085 to €10,787
- Gross operating margin +€19,655
up €19,655 (+110.0%), from €17,862 to €37,517
- Taxes +€5,355
new in 2025: €5,355
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.
Cash bridge derived
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 | €46,177 | €74,515 | +€28,338 | +61.4% |
| Fixed assets | 21/28 | €28,609 | €27,146 | -€1,463 | -5.1% |
| Tangible fixed assets | 22/27 | €28,609 | €27,146 | -€1,463 | -5.1% |
| Land and buildings | 22 | - | €10,976 | +€10,976 | |
| Plant, machinery and equipment | 23 | €1,036 | €843 | -€193 | -18.6% |
| Furniture and vehicles | 24 | €27,573 | €15,326 | -€12,247 | -44.4% |
| Current assets | 29/58 | €17,568 | €47,369 | +€29,801 | +169.6% |
| Stocks and contracts in progress | 3 | €476 | €658 | +€182 | +38.2% |
| Stocks | 30/36 | €476 | €658 | +€182 | +38.2% |
| Amounts receivable within one year | 40/41 | €7,166 | €5,190 | -€1,976 | -27.6% |
| Trade receivables | 40 | €6,329 | €3,110 | -€3,219 | -50.9% |
| Other amounts receivable | 41 | €837 | €2,080 | +€1,243 | +148.4% |
| Cash at bank and in hand | 54/58 | €9,274 | €40,856 | +€31,583 | +340.6% |
| Deferred charges and accrued income | 490/1 | €652 | €664 | +€12 | +1.8% |
| Total equity and liabilities | 10/49 | €46,177 | €74,515 | +€28,338 | +61.4% |
| Equity | 10/15 | €6,269 | €22,233 | +€15,965 | +254.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €15,960 | +€14,100 | +758.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €14,100 | +€14,100 | |
| Profit (loss) carried forward | 14 | -€1,791 | €73 | +€1,865 | |
| Amounts payable | 17/49 | €39,908 | €52,281 | +€12,373 | +31.0% |
| Amounts payable after more than one year | 17 | €9,020 | €22,887 | +€13,867 | +153.7% |
| Financial debts | 170/4 | €9,020 | €22,887 | +€13,867 | +153.7% |
| Amounts payable within one year | 42/48 | €30,888 | €29,394 | -€1,494 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €7,085 | €10,787 | +€3,702 | +52.3% |
| Trade debts | 44 | €3,105 | €6,812 | +€3,707 | +119.4% |
| Suppliers | 440/4 | €3,105 | €6,812 | +€3,707 | +119.4% |
| Taxes, remuneration and social security | 45 | €1,934 | €355 | -€1,579 | -81.7% |
| Taxes | 450/3 | €1,934 | €355 | -€1,579 | -81.7% |
| Other amounts payable | 47/48 | €18,764 | €11,441 | -€7,323 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,942 | €15,076 | +€134 | +0.9% |
| Other operating charges | 640/8 | €545 | €437 | -€108 | -19.9% |
| Gross operating margin | 9900 | €17,862 | €37,517 | +€19,655 | +110.0% |
| Operating profit (loss) | 9901 | €2,374 | €22,004 | +€19,629 | +826.7% |
| Financial income | 75/76B | €11 | €42 | +€30 | +264.0% |
| Recurring financial income | 75 | €11 | €42 | +€30 | +264.0% |
| Financial charges | 65/66B | €968 | €726 | -€242 | -25.0% |
| Recurring financial charges | 65 | €968 | €726 | -€242 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €1,418 | €21,319 | +€19,902 | +1403.7% |
| Income taxes | 67/77 | - | €5,355 | +€5,355 | |
| Profit (loss) for the period | 9904 | €1,418 | €15,965 | +€14,547 | +1026.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,418 | €15,965 | +€14,547 | +1026.0% |
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 10 October 2026 via checked.be.