OHMLESS: 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.
OHMLESS
Largest movements
- Cash -€11,168
down €11,168 (-2.6%), from €437,134 to €425,966
mainly Contributions, distributions and other (-€168,573) and Receivables within one year (-€6,091)
- Tangible fixed assets -€7,292
down €7,292 (-7.0%), from €103,610 to €96,318
of which Other tangible fixed assets: -€3,772
- Reserves -€111,799
down €111,799 (-16.9%), from €662,934 to €551,135
- Other debts +€90,301
up €90,301 (+8809.9%), from €1,025 to €91,326
- Gross operating margin -€17,618
down €17,618 (-16.6%), from €106,344 to €88,726
- Financial income -€15,177
down €15,177 (-87.0%), from €17,443 to €2,266
- Taxes -€6,598
down €6,598 (-22.0%), from €30,007 to €23,409
- Depreciation -€3,464
down €3,464 (-29.9%), from €11,575 to €8,111
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 | €693,542 | €680,002 | -€13,540 | -2.0% |
| Fixed assets | 21/28 | €164,989 | €156,878 | -€8,111 | -4.9% |
| Intangible fixed assets | 21 | €2,005 | €1,185 | -€819 | -40.9% |
| Tangible fixed assets | 22/27 | €103,610 | €96,318 | -€7,292 | -7.0% |
| Land and buildings | 22 | €65,317 | €63,529 | -€1,789 | -2.7% |
| Plant, machinery and equipment | 23 | €362 | €290 | -€73 | -20.0% |
| Furniture and vehicles | 24 | €4,406 | €2,747 | -€1,659 | -37.7% |
| Other tangible fixed assets | 26 | €33,525 | €29,753 | -€3,772 | -11.3% |
| Financial fixed assets | 28 | €59,375 | €59,375 | = | 0.0% |
| Current assets | 29/58 | €528,552 | €523,123 | -€5,429 | -1.0% |
| Stocks and contracts in progress | 3 | €34,507 | €32,698 | -€1,809 | -5.2% |
| Stocks | 30/36 | €34,507 | €32,698 | -€1,809 | -5.2% |
| Amounts receivable within one year | 40/41 | €33,278 | €39,369 | +€6,091 | +18.3% |
| Trade receivables | 40 | €18,755 | €24,154 | +€5,399 | +28.8% |
| Other amounts receivable | 41 | €14,523 | €15,215 | +€692 | +4.8% |
| Current investments | 50/53 | €19,932 | €19,932 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €437,134 | €425,966 | -€11,168 | -2.6% |
| Deferred charges and accrued income | 490/1 | €3,701 | €5,158 | +€1,457 | +39.4% |
| Total equity and liabilities | 10/49 | €693,542 | €680,002 | -€13,540 | -2.0% |
| Equity | 10/15 | €675,334 | €563,535 | -€111,799 | -16.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €662,934 | €551,135 | -€111,799 | -16.9% |
| Distributable reserves | 133 | €662,934 | €551,135 | -€111,799 | -16.9% |
| Amounts payable | 17/49 | €18,208 | €116,466 | +€98,258 | +539.6% |
| Amounts payable after more than one year | 17 | €3,409 | €4,594 | +€1,184 | +34.7% |
| Other amounts payable | 178/9 | €3,409 | €4,594 | +€1,184 | +34.7% |
| Amounts payable within one year | 42/48 | €14,610 | €111,873 | +€97,263 | +665.7% |
| Trade debts | 44 | €2,913 | €5,295 | +€2,382 | +81.7% |
| Suppliers | 440/4 | €2,913 | €5,295 | +€2,382 | +81.7% |
| Taxes, remuneration and social security | 45 | €10,671 | €15,251 | +€4,580 | +42.9% |
| Taxes | 450/3 | €10,671 | €15,251 | +€4,580 | +42.9% |
| Other amounts payable | 47/48 | €1,025 | €91,326 | +€90,301 | +8809.9% |
| Accrued charges and deferred income | 492/3 | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,575 | €8,111 | -€3,464 | -29.9% |
| Other operating charges | 640/8 | €772 | €611 | -€161 | -20.9% |
| Gross operating margin | 9900 | €106,344 | €88,726 | -€17,618 | -16.6% |
| Operating profit (loss) | 9901 | €93,997 | €80,004 | -€13,993 | -14.9% |
| Financial income | 75/76B | €17,443 | €2,266 | -€15,177 | -87.0% |
| Recurring financial income | 75 | €17,443 | €2,266 | -€15,177 | -87.0% |
| Financial charges | 65/66B | €2,621 | €2,087 | -€534 | -20.4% |
| Recurring financial charges | 65 | €2,621 | €2,087 | -€534 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €108,819 | €80,184 | -€28,636 | -26.3% |
| Income taxes | 67/77 | €30,007 | €23,409 | -€6,598 | -22.0% |
| Profit (loss) for the period | 9904 | €78,813 | €56,775 | -€22,038 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,813 | €56,775 | -€22,038 | -28.0% |
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 9 October 2026 via checked.be.