OHMIC: 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.
OHMIC
Largest movements
- Tangible fixed assets +€3,460
up €3,460 (+339.2%), from €1,020 to €4,480
- Receivables within one year +€1,778
up €1,778 (+52.8%), from €3,371 to €5,149
of which Trade receivables: +€1,453
- Deferred charges and accrued income -€916
down €916 (-88.9%), from €1,030 to €114
- Stocks and contracts -€900
down €900 (-100.0%), from €900 to €0
- Cash +€663
up €663 (+120.8%), from €549 to €1,213
mainly Other debts (+€2,801) and Tax, wage and social debts (+€2,081)
- Other debts +€2,801
up €2,801 (+124.9%), from €2,242 to €5,042
- Tax, wage and social debts +€2,081
up €2,081 (+75.5%), from €2,757 to €4,837
- Profit (loss) carried forward -€804
down €804, from €637 to -€167
- Gross operating margin -€4,418
down €4,418 (-50.8%), from €8,696 to €4,278
- Financial charges -€2,234
down €2,234 (-60.7%), from €3,681 to €1,448
- Other operating charges -€1,313
down €1,313 (-84.5%), from €1,554 to €241
- Depreciation +€1,247
up €1,247 (+1875.9%), from €66 to €1,314
- Taxes -€676
down €676 (-24.5%), from €2,757 to €2,081
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 | €6,870 | €10,956 | +€4,086 | +59.5% |
| Fixed assets | 21/28 | €1,020 | €4,480 | +€3,460 | +339.2% |
| Tangible fixed assets | 22/27 | €1,020 | €4,480 | +€3,460 | +339.2% |
| Furniture and vehicles | 24 | €1,020 | €4,480 | +€3,460 | +339.2% |
| Current assets | 29/58 | €5,850 | €6,476 | +€626 | +10.7% |
| Stocks and contracts in progress | 3 | €900 | €0 | -€900 | -100.0% |
| Stocks | 30/36 | €900 | €0 | -€900 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,371 | €5,149 | +€1,778 | +52.8% |
| Trade receivables | 40 | €2,509 | €3,962 | +€1,453 | +57.9% |
| Other amounts receivable | 41 | €862 | €1,187 | +€325 | +37.8% |
| Cash at bank and in hand | 54/58 | €549 | €1,213 | +€663 | +120.8% |
| Deferred charges and accrued income | 490/1 | €1,030 | €114 | -€916 | -88.9% |
| Total equity and liabilities | 10/49 | €6,870 | €10,956 | +€4,086 | +59.5% |
| Equity | 10/15 | €1,637 | €833 | -€804 | -49.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €637 | -€167 | -€804 | |
| Amounts payable | 17/49 | €5,233 | €10,123 | +€4,890 | +93.4% |
| Amounts payable within one year | 42/48 | €5,233 | €10,123 | +€4,890 | +93.4% |
| Trade debts | 44 | €235 | €244 | +€9 | +3.7% |
| Suppliers | 440/4 | €235 | €244 | +€9 | +3.7% |
| Taxes, remuneration and social security | 45 | €2,757 | €4,837 | +€2,081 | +75.5% |
| Taxes | 450/3 | €2,757 | €4,837 | +€2,081 | +75.5% |
| Other amounts payable | 47/48 | €2,242 | €5,042 | +€2,801 | +124.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €1,314 | +€1,247 | +1875.9% |
| Other operating charges | 640/8 | €1,554 | €241 | -€1,313 | -84.5% |
| Gross operating margin | 9900 | €8,696 | €4,278 | -€4,418 | -50.8% |
| Operating profit (loss) | 9901 | €7,075 | €2,723 | -€4,351 | -61.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,681 | €1,448 | -€2,234 | -60.7% |
| Recurring financial charges | 65 | €3,681 | €1,448 | -€2,234 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €3,393 | €1,277 | -€2,116 | -62.4% |
| Income taxes | 67/77 | €2,757 | €2,081 | -€676 | -24.5% |
| Profit (loss) for the period | 9904 | €637 | -€804 | -€1,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €637 | -€804 | -€1,441 |
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 10 October 2026 via checked.be.