OHM CONSULTANCY: 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.
OHM CONSULTANCY
Largest movements
- Cash -€18,502
down €18,502 (-16.5%), from €112,439 to €93,937
mainly Contributions, distributions and other (-€64,000) and Deferred charges and accrued income (-€2,906)
- Deferred charges and accrued income +€2,906
up €2,906 (+842%), from €345 to €3,251
- Receivables within one year +€1,873
up €1,873 (+18.6%), from €10,078 to €11,950
of which Trade receivables: +€2,454
- Reserves -€45,999
down €45,999 (-60.2%), from €76,399 to €30,400
of which Distributable reserves: -€45,999
- Other debts +€36,039
up €36,039 (+119%), from €30,198 to €66,237
- Trade debts -€1,541
down €1,541 (-34.3%), from €4,486 to €2,945
- Profit (loss) carried forward -€1,302
down €1,302 (-87.5%), from €1,487 to €185
- Gross operating margin -€7,837
down €7,837 (-10.7%), from €73,496 to €65,658
- Taxes -€1,911
down €1,911 (-30.0%), from €6,372 to €4,461
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 | €125,964 | €112,266 | -€13,698 | -10.9% |
| Fixed assets | 21/28 | €3,102 | €3,128 | +€25 | +0.8% |
| Tangible fixed assets | 22/27 | €3,102 | €3,128 | +€25 | +0.8% |
| Plant, machinery and equipment | 23 | €2,129 | €1,235 | -€894 | -42.0% |
| Furniture and vehicles | 24 | €974 | €1,893 | +€919 | +94.4% |
| Current assets | 29/58 | €122,862 | €109,139 | -€13,723 | -11.2% |
| Amounts receivable within one year | 40/41 | €10,078 | €11,950 | +€1,873 | +18.6% |
| Trade receivables | 40 | €8,944 | €11,398 | +€2,454 | +27.4% |
| Other amounts receivable | 41 | €1,134 | €552 | -€582 | -51.3% |
| Cash at bank and in hand | 54/58 | €112,439 | €93,937 | -€18,502 | -16.5% |
| Deferred charges and accrued income | 490/1 | €345 | €3,251 | +€2,906 | +842% |
| Total equity and liabilities | 10/49 | €125,964 | €112,266 | -€13,698 | -10.9% |
| Equity | 10/15 | €77,887 | €30,586 | -€47,301 | -60.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €76,399 | €30,400 | -€45,999 | -60.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €76,399 | €30,400 | -€45,999 | -60.2% |
| Profit (loss) carried forward | 14 | €1,487 | €185 | -€1,302 | -87.5% |
| Amounts payable | 17/49 | €48,077 | €81,680 | +€33,603 | +69.9% |
| Amounts payable within one year | 42/48 | €48,077 | €81,680 | +€33,603 | +69.9% |
| Trade debts | 44 | €4,486 | €2,945 | -€1,541 | -34.3% |
| Suppliers | 440/4 | €4,486 | €2,945 | -€1,541 | -34.3% |
| Taxes, remuneration and social security | 45 | €13,393 | €12,498 | -€896 | -6.7% |
| Taxes | 450/3 | €7,573 | €6,482 | -€1,092 | -14.4% |
| Remuneration and social security | 454/9 | €5,820 | €6,016 | +€196 | +3.4% |
| Other amounts payable | 47/48 | €30,198 | €66,237 | +€36,039 | +119% |
| Remuneration, social security and pensions | 62 | €40,629 | €41,134 | +€505 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €1,682 | -€671 | -28.5% |
| Other operating charges | 640/8 | €1,878 | €1,415 | -€463 | -24.6% |
| Gross operating margin | 9900 | €73,496 | €65,658 | -€7,837 | -10.7% |
| Operating profit (loss) | 9901 | €28,635 | €21,427 | -€7,208 | -25.2% |
| Financial income | 75/76B | €0 | €3 | +€3 | +600% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +600% |
| Financial charges | 65/66B | €295 | €270 | -€25 | -8.6% |
| Recurring financial charges | 65 | €295 | €270 | -€25 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €28,340 | €21,160 | -€7,180 | -25.3% |
| Income taxes | 67/77 | €6,372 | €4,461 | -€1,911 | -30.0% |
| Profit (loss) for the period | 9904 | €21,968 | €16,699 | -€5,269 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,968 | €16,699 | -€5,269 | -24.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.