OHM CONTROL: 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.
OHM CONTROL
Largest movements
- Cash -€22,950
down €22,950 (-24.7%), from €93,040 to €70,091
mainly Receivables within one year (-€15,645) and Stocks and contracts (-€14,412)
- Receivables within one year +€15,645
up €15,645 (+15.6%), from €100,092 to €115,737
of which Other amounts receivable: +€15,497
- Stocks and contracts +€14,412
up €14,412 (+257.9%), from €5,588 to €20,000
- Tangible fixed assets +€4,356
up €4,356 (+52.5%), from €8,301 to €12,657
of which Land and buildings: +€8,197
- Reserves +€23,625
up €23,625 (+20.9%), from €113,062 to €136,688
- Debts after one year -€10,398
down €10,398 (-60.8%), from €17,092 to €6,694
- Trade debts -€9,349
down €9,349 (-19.5%), from €48,044 to €38,695
- Tax, wage and social debts +€7,062
up €7,062 (+108.8%), from €6,492 to €13,554
of which Remuneration and social security: +€7,021
- Other debts -€3,509
down €3,509 (-56.9%), from €6,163 to €2,655
- Staff costs +€83,230
up €83,230 (+161.5%), from €51,549 to €134,780
- Gross operating margin +€63,332
up €63,332 (+53.2%), from €119,097 to €182,429
- Taxes -€4,344
down €4,344 (-36.2%), from €12,000 to €7,656
- Financial charges +€2,774
up €2,774 (+49.0%), from €5,661 to €8,435
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 | €217,793 | €227,060 | +€9,267 | +4.3% |
| Fixed assets | 21/28 | €10,918 | €15,274 | +€4,356 | +39.9% |
| Tangible fixed assets | 22/27 | €8,301 | €12,657 | +€4,356 | +52.5% |
| Land and buildings | 22 | - | €8,197 | +€8,197 | |
| Plant, machinery and equipment | 23 | €4,726 | €4,460 | -€266 | -5.6% |
| Furniture and vehicles | 24 | €3,575 | €0 | -€3,575 | -100.0% |
| Financial fixed assets | 28 | €2,617 | €2,617 | = | 0.0% |
| Current assets | 29/58 | €206,876 | €211,786 | +€4,911 | +2.4% |
| Stocks and contracts in progress | 3 | €5,588 | €20,000 | +€14,412 | +257.9% |
| Stocks | 30/36 | €5,588 | €20,000 | +€14,412 | +257.9% |
| Amounts receivable within one year | 40/41 | €100,092 | €115,737 | +€15,645 | +15.6% |
| Trade receivables | 40 | €90,291 | €90,438 | +€147 | +0.2% |
| Other amounts receivable | 41 | €9,801 | €25,298 | +€15,497 | +158.1% |
| Cash at bank and in hand | 54/58 | €93,040 | €70,091 | -€22,950 | -24.7% |
| Deferred charges and accrued income | 490/1 | €8,155 | €5,959 | -€2,196 | -26.9% |
| Total equity and liabilities | 10/49 | €217,793 | €227,060 | +€9,267 | +4.3% |
| Equity | 10/15 | €119,062 | €142,688 | +€23,625 | +19.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €113,062 | €136,688 | +€23,625 | +20.9% |
| Distributable reserves | 133 | €113,062 | €136,688 | +€23,625 | +20.9% |
| Amounts payable | 17/49 | €98,731 | €84,372 | -€14,358 | -14.5% |
| Amounts payable after more than one year | 17 | €17,092 | €6,694 | -€10,398 | -60.8% |
| Financial debts | 170/4 | €17,092 | €6,694 | -€10,398 | -60.8% |
| Amounts payable within one year | 42/48 | €81,639 | €77,679 | -€3,960 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €10,088 | €11,045 | +€956 | +9.5% |
| Financial debts | 43 | €10,852 | €11,731 | +€880 | +8.1% |
| Credit institutions | 430/8 | €10,852 | €11,731 | +€880 | +8.1% |
| Trade debts | 44 | €48,044 | €38,695 | -€9,349 | -19.5% |
| Suppliers | 440/4 | €48,044 | €38,695 | -€9,349 | -19.5% |
| Taxes, remuneration and social security | 45 | €6,492 | €13,554 | +€7,062 | +108.8% |
| Taxes | 450/3 | - | €41 | +€41 | |
| Remuneration and social security | 454/9 | €6,492 | €13,513 | +€7,021 | +108.2% |
| Other amounts payable | 47/48 | €6,163 | €2,655 | -€3,509 | -56.9% |
| Non-recurring operating income | 76A | - | €1,267 | +€1,267 | |
| Remuneration, social security and pensions | 62 | €51,549 | €134,780 | +€83,230 | +161.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,085 | €6,331 | -€754 | -10.6% |
| Other operating charges | 640/8 | €579 | €1,602 | +€1,024 | +176.9% |
| Gross operating margin | 9900 | €119,097 | €182,429 | +€63,332 | +53.2% |
| Operating profit (loss) | 9901 | €59,884 | €39,715 | -€20,169 | -33.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €5,661 | €8,435 | +€2,774 | +49.0% |
| Recurring financial charges | 65 | €5,661 | €8,435 | +€2,774 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €54,223 | €31,281 | -€22,942 | -42.3% |
| Income taxes | 67/77 | €12,000 | €7,656 | -€4,344 | -36.2% |
| Profit (loss) for the period | 9904 | €42,223 | €23,625 | -€18,598 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,223 | €23,625 | -€18,598 | -44.0% |
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 29 September 2026 via checked.be.