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Ohm: 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.

What changed

Ohm

BE 0534.388.044
NACE 85.599, Other education
fiscal year 2016 against 2017filed annual accounts (NBB)
Net result for the year
-€24,261
2016 · €22,106-€46,367
Equity
€4,061
2016 · €28,323-€24,261
Cash
€837
2016 · €16,864-€16,027
Balance sheet total
€59,157
2016 · €50,800+€8,357

Largest movements

2016 to 2017
Assets
  • Receivables within one year +€24,813

    up €24,813 (+74.9%), from €33,130 to €57,943

  • Cash -€16,027

    down €16,027 (-95.0%), from €16,864 to €837

    mainly Receivables within one year (-€24,813) and Net result for the year (-€24,261)

Equity and liabilities
  • Debts after one year +€30,880

    up €30,880 (+461.6%), from €6,690 to €37,570

  • Profit (loss) carried forward -€24,261

    down €24,261 (-85.7%), from €28,323 to €4,061

  • Debts within one year +€1,737

    up €1,737 (+11.0%), from €15,788 to €17,525

Income statement
  • Gross operating margin -€46,264

    down €46,264, from €22,321 to -€23,943

From the 2016 result to the 2017 result

effect on the 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.

Result 2016 €22,106
Gross operating margin -€46,264
Depreciation +€71
Other operating items +€60
Financial income +€246
Financial charges -€625
Deferred taxes and other +€145
Result 2017 -€24,261

Cash bridge derived

cash 2016 to 2017

Derived from the 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations -€47,157
Investment +€250
Financing +€30,880
Cash 2016 €16,864
Net result for the year -€24,261
Depreciation +€179
Receivables within one year -€24,813
Debts within one year +€1,737
Investment in fixed assets (net) +€250
Debts after one year +€30,880
Cash 2017 €837
Every line side by side 22 lines
Line Code 2016 2017 Change %
Total assets 20/58 €50,800 €59,157 +€8,357 +16.4%
Fixed assets 21/28 €807 €377 -€429 -53.2%
Tangible fixed assets 22/27 €557 €377 -€179 -32.2%
Financial fixed assets 28 €250 - -€250
Current assets 29/58 €49,994 €58,780 +€8,786 +17.6%
Amounts receivable within one year 40/41 €33,130 €57,943 +€24,813 +74.9%
Cash at bank and in hand 54/58 €16,864 €837 -€16,027 -95.0%
Total equity and liabilities 10/49 €50,800 €59,157 +€8,357 +16.4%
Equity 10/15 €28,323 €4,061 -€24,261 -85.7%
Profit (loss) carried forward 14 €28,323 €4,061 -€24,261 -85.7%
Amounts payable 17/49 €22,478 €55,096 +€32,618 +145.1%
Amounts payable after more than one year 17 €6,690 €37,570 +€30,880 +461.6%
Amounts payable within one year 42/48 €15,788 €17,525 +€1,737 +11.0%
Trade debts 44 €15,677 €15,677 = 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €251 €179 -€71 -28.5%
Gross operating margin 9900 €22,321 -€23,943 -€46,264
Operating profit (loss) 9901 €22,010 -€24,123 -€46,133
Recurring financial income 75 €424 €670 +€246 +58.0%
Recurring financial charges 65 €328 €954 +€625 +190.4%
Profit (loss) for the period before taxes 9903 €22,106 -€24,406 -€46,512
Profit (loss) for the period 9904 €22,106 -€24,261 -€46,367
Profit (loss) for the period to be appropriated 9905 €22,106 -€24,261 -€46,367

Source: filed annual accounts (NBB), fiscal years ended 31 December 2016 and 31 December 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.