OHIMMO: what changed
Two fiscal 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.
OHIMMO
Largest movements
- Tangible fixed assets +€870,251
up €870,251 (+177.3%), from €490,798 to €1.4m
of which Land and buildings: +€808,200
- Cash -€209,561
down €209,561 (-81.1%), from €258,516 to €48,955
mainly Investment in fixed assets (net) (-€911,668) and Other debts (-€74,606)
- Receivables within one year -€101,803
down €101,803 (-54.4%), from €187,093 to €85,290
of which Other amounts receivable: -€166,028
- Current portion of long-term debt +€400,000
new in 2025: €400,000
- Profit (loss) carried forward +€242,563
up €242,563 (+24.7%), from €983,848 to €1.2m
- Other debts -€74,606
down €74,606 (-82.7%), from €90,187 to €15,582
- Gross operating margin +€72,594
up €72,594 (+23.3%), from €311,835 to €384,429
- Depreciation +€21,035
up €21,035 (+103.2%), from €20,381 to €41,417
- Taxes +€14,037
up €14,037 (+18.6%), from €75,608 to €89,645
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 | €1,121,406 | €1,679,734 | +€558,328 | +49.8% |
| Fixed assets | 21/28 | €670,798 | €1,541,048 | +€870,251 | +129.7% |
| Tangible fixed assets | 22/27 | €490,798 | €1,361,048 | +€870,251 | +177.3% |
| Land and buildings | 22 | €473,715 | €1,281,915 | +€808,200 | +170.6% |
| Furniture and vehicles | 24 | €17,082 | €79,133 | +€62,051 | +363.2% |
| Financial fixed assets | 28 | €180,000 | €180,000 | = | 0.0% |
| Current assets | 29/58 | €450,609 | €138,686 | -€311,923 | -69.2% |
| Amounts receivable within one year | 40/41 | €187,093 | €85,290 | -€101,803 | -54.4% |
| Trade receivables | 40 | €14,710 | €78,935 | +€64,225 | +436.6% |
| Other amounts receivable | 41 | €172,383 | €6,355 | -€166,028 | -96.3% |
| Cash at bank and in hand | 54/58 | €258,516 | €48,955 | -€209,561 | -81.1% |
| Deferred charges and accrued income | 490/1 | €5,000 | €4,441 | -€559 | -11.2% |
| Total equity and liabilities | 10/49 | €1,121,406 | €1,679,734 | +€558,328 | +49.8% |
| Equity | 10/15 | €998,108 | €1,240,671 | +€242,563 | +24.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €983,848 | €1,226,411 | +€242,563 | +24.7% |
| Amounts payable | 17/49 | €123,298 | €439,063 | +€315,765 | +256.1% |
| Amounts payable within one year | 42/48 | €115,851 | €434,557 | +€318,705 | +275.1% |
| Current portion of amounts payable after more than one year | 42 | - | €400,000 | +€400,000 | |
| Trade debts | 44 | €239 | €2,040 | +€1,801 | +754.3% |
| Suppliers | 440/4 | €239 | €2,040 | +€1,801 | +754.3% |
| Taxes, remuneration and social security | 45 | €25,425 | €16,935 | -€8,490 | -33.4% |
| Taxes | 450/3 | €25,175 | €16,685 | -€8,490 | -33.7% |
| Remuneration and social security | 454/9 | €250 | €250 | = | 0.0% |
| Other amounts payable | 47/48 | €90,187 | €15,582 | -€74,606 | -82.7% |
| Accrued charges and deferred income | 492/3 | €7,447 | €4,507 | -€2,940 | -39.5% |
| Non-recurring operating income | 76A | - | €5,918 | +€5,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,381 | €41,417 | +€21,035 | +103.2% |
| Other operating charges | 640/8 | €2,465 | €5,531 | +€3,066 | +124.4% |
| Gross operating margin | 9900 | €311,835 | €384,429 | +€72,594 | +23.3% |
| Operating profit (loss) | 9901 | €288,989 | €337,481 | +€48,493 | +16.8% |
| Financial income | 75/76B | - | €95 | +€95 | |
| Recurring financial income | 75 | - | €95 | +€95 | |
| Financial charges | 65/66B | €7,716 | €4,535 | -€3,181 | -41.2% |
| Recurring financial charges | 65 | €7,716 | €4,535 | -€3,181 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €281,273 | €333,041 | +€51,768 | +18.4% |
| Income taxes | 67/77 | €75,608 | €89,645 | +€14,037 | +18.6% |
| Profit (loss) for the period | 9904 | €205,664 | €243,396 | +€37,732 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €205,664 | €243,396 | +€37,732 | +18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.