OHM Design & Draft: 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 Design & Draft
Largest movements
- Receivables within one year -€13,776
down €13,776 (-62.3%), from €22,095 to €8,319
of which Trade receivables: -€12,375
- Receivables after one year +€10,000
up €10,000 (+14.3%), from €70,000 to €80,000
- Cash -€2,779
down €2,779 (-42.7%), from €6,505 to €3,726
mainly Contributions, distributions and other (-€11,765) and Receivables after one year (-€10,000)
- Reserves -€8,476
down €8,476 (-15.8%), from €53,796 to €45,321
- Tax, wage and social debts +€3,553
up €3,553 (+19.2%), from €18,503 to €22,057
of which Taxes: +€5,903
- Debts after one year -€1,702
down €1,702 (-12.9%), from €13,194 to €11,492
- Accrued charges and deferred income +€1,048
new in 2025: €1,048
- Gross operating margin -€57,684
down €57,684 (-94.3%), from €61,172 to €3,488
- Taxes -€13,298
down €13,298 (-88.8%), from €14,972 to €1,673
- Other operating charges -€9,882
down €9,882 (-97.5%), from €10,137 to €255
- Depreciation -€1,665
down €1,665 (-99.4%), from €1,675 to €10
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 | €100,637 | €94,125 | -€6,512 | -6.5% |
| Fixed assets | 21/28 | €10 | €0 | -€10 | -100% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €10 | €0 | -€10 | -100% |
| Furniture and vehicles | 24 | €10 | €0 | -€10 | -100% |
| Current assets | 29/58 | €100,627 | €94,125 | -€6,502 | -6.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €80,000 | +€10,000 | +14.3% |
| Other amounts receivable | 291 | €70,000 | €80,000 | +€10,000 | +14.3% |
| Amounts receivable within one year | 40/41 | €22,095 | €8,319 | -€13,776 | -62.3% |
| Trade receivables | 40 | €20,694 | €8,319 | -€12,375 | -59.8% |
| Other amounts receivable | 41 | €1,401 | €0 | -€1,401 | -100% |
| Cash at bank and in hand | 54/58 | €6,505 | €3,726 | -€2,779 | -42.7% |
| Deferred charges and accrued income | 490/1 | €2,027 | €2,080 | +€53 | +2.6% |
| Total equity and liabilities | 10/49 | €100,637 | €94,125 | -€6,512 | -6.5% |
| Equity | 10/15 | €59,996 | €51,521 | -€8,476 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53,796 | €45,321 | -€8,476 | -15.8% |
| Distributable reserves | 133 | €53,796 | €45,321 | -€8,476 | -15.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,640 | €42,604 | +€1,964 | +4.8% |
| Amounts payable after more than one year | 17 | €13,194 | €11,492 | -€1,702 | -12.9% |
| Financial debts | 170/4 | €13,194 | €11,492 | -€1,702 | -12.9% |
| Amounts payable within one year | 42/48 | €27,447 | €30,064 | +€2,617 | +9.5% |
| Trade debts | 44 | €5,656 | €5,114 | -€542 | -9.6% |
| Suppliers | 440/4 | €5,656 | €5,114 | -€542 | -9.6% |
| Taxes, remuneration and social security | 45 | €18,503 | €22,057 | +€3,553 | +19.2% |
| Taxes | 450/3 | €16,153 | €22,057 | +€5,903 | +36.5% |
| Remuneration and social security | 454/9 | €2,350 | €0 | -€2,350 | -100% |
| Other amounts payable | 47/48 | €3,287 | €2,893 | -€394 | -12.0% |
| Accrued charges and deferred income | 492/3 | - | €1,048 | +€1,048 | |
| Remuneration, social security and pensions | 62 | -€64 | €0 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,675 | €10 | -€1,665 | -99.4% |
| Other operating charges | 640/8 | €10,137 | €255 | -€9,882 | -97.5% |
| Gross operating margin | 9900 | €61,172 | €3,488 | -€57,684 | -94.3% |
| Operating profit (loss) | 9901 | €49,424 | €3,223 | -€46,201 | -93.5% |
| Financial income | 75/76B | €1,725 | €2,250 | +€525 | +30.4% |
| Recurring financial income | 75 | €1,725 | €2,250 | +€525 | +30.4% |
| Financial charges | 65/66B | €269 | €510 | +€242 | +90.0% |
| Recurring financial charges | 65 | €269 | €510 | +€242 | +90.0% |
| Profit (loss) for the period before taxes | 9903 | €50,881 | €4,962 | -€45,918 | -90.2% |
| Income taxes | 67/77 | €14,972 | €1,673 | -€13,298 | -88.8% |
| Profit (loss) for the period | 9904 | €35,909 | €3,289 | -€32,620 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,909 | €3,289 | -€32,620 | -90.8% |
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 18 October 2026 via checked.be.