OHN AND PARTNERS: 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.
OHN AND PARTNERS
Largest movements
- Receivables within one year +€21,671
up €21,671 (+335%), from €6,465 to €28,136
of which Trade receivables: +€16,576
- Tangible fixed assets +€10,285
up €10,285 (+822%), from €1,251 to €11,536
of which Furniture and vehicles: +€10,495
- Cash +€9,692
up €9,692 (+51.7%), from €18,738 to €28,429
mainly Debts after one year (+€21,293) and Net result for the year (+€19,003)
- Stocks and contracts -€1,725
down €1,725 (-40.0%), from €4,310 to €2,585
- Debts after one year +€21,293
new in 2025: €21,293
- Reserves +€18,127
up €18,127 (+81.9%), from €22,120 to €40,247
- Other debts -€14,848
down €14,848 (-91.9%), from €16,152 to €1,304
- Current portion of long-term debt +€6,520
new in 2025: €6,520
- Trade debts +€5,435
up €5,435 (+57.6%), from €9,429 to €14,864
- Gross operating margin +€13,155
up €13,155 (+60.4%), from €21,768 to €34,923
- Taxes +€5,649
up €5,649 (+198%), from €2,856 to €8,504
- Depreciation +€1,789
up €1,789 (+205%), from €871 to €2,660
- Financial charges +€1,038
up €1,038 (+238%), from €436 to €1,474
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 | €32,788 | €72,369 | +€39,581 | +121% |
| Fixed assets | 21/28 | €1,484 | €11,769 | +€10,285 | +693% |
| Tangible fixed assets | 22/27 | €1,251 | €11,536 | +€10,285 | +822% |
| Plant, machinery and equipment | 23 | €276 | €102 | -€174 | -63.0% |
| Furniture and vehicles | 24 | €697 | €11,191 | +€10,495 | +1,507% |
| Other tangible fixed assets | 26 | €278 | €242 | -€36 | -13.0% |
| Financial fixed assets | 28 | €233 | €233 | = | 0.0% |
| Current assets | 29/58 | €31,304 | €60,600 | +€29,296 | +93.6% |
| Stocks and contracts in progress | 3 | €4,310 | €2,585 | -€1,725 | -40.0% |
| Stocks | 30/36 | €4,310 | €2,585 | -€1,725 | -40.0% |
| Amounts receivable within one year | 40/41 | €6,465 | €28,136 | +€21,671 | +335% |
| Trade receivables | 40 | €6,235 | €22,812 | +€16,576 | +266% |
| Other amounts receivable | 41 | €230 | €5,325 | +€5,095 | +2,214% |
| Cash at bank and in hand | 54/58 | €18,738 | €28,429 | +€9,692 | +51.7% |
| Deferred charges and accrued income | 490/1 | €1,791 | €1,449 | -€341 | -19.1% |
| Total equity and liabilities | 10/49 | €32,788 | €72,369 | +€39,581 | +121% |
| Equity | 10/15 | -€3,299 | €14,828 | +€18,127 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €22,120 | €40,247 | +€18,127 | +81.9% |
| Distributable reserves | 133 | €22,120 | €40,247 | +€18,127 | +81.9% |
| Profit (loss) carried forward | 14 | -€44,011 | -€44,011 | = | 0.0% |
| Amounts payable | 17/49 | €36,087 | €57,541 | +€21,454 | +59.5% |
| Amounts payable after more than one year | 17 | - | €21,293 | +€21,293 | |
| Financial debts | 170/4 | - | €21,293 | +€21,293 | |
| Amounts payable within one year | 42/48 | €34,053 | €36,247 | +€2,194 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | - | €6,520 | +€6,520 | |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €9,429 | €14,864 | +€5,435 | +57.6% |
| Suppliers | 440/4 | €9,429 | €14,864 | +€5,435 | +57.6% |
| Taxes, remuneration and social security | 45 | €8,472 | €13,557 | +€5,085 | +60.0% |
| Taxes | 450/3 | €8,472 | €13,557 | +€5,085 | +60.0% |
| Other amounts payable | 47/48 | €16,152 | €1,304 | -€14,848 | -91.9% |
| Accrued charges and deferred income | 492/3 | €2,034 | - | -€2,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €2,660 | +€1,789 | +205% |
| Other operating charges | 640/8 | €3,353 | €3,304 | -€49 | -1.5% |
| Gross operating margin | 9900 | €21,768 | €34,923 | +€13,155 | +60.4% |
| Operating profit (loss) | 9901 | €17,545 | €28,960 | +€11,415 | +65.1% |
| Financial income | 75/76B | €32 | €22 | -€10 | -30.1% |
| Recurring financial income | 75 | €32 | €22 | -€10 | -30.1% |
| Financial charges | 65/66B | €436 | €1,474 | +€1,038 | +238% |
| Recurring financial charges | 65 | €436 | €1,474 | +€1,038 | +238% |
| Profit (loss) for the period before taxes | 9903 | €17,140 | €27,508 | +€10,367 | +60.5% |
| Income taxes | 67/77 | €2,856 | €8,504 | +€5,649 | +198% |
| Profit (loss) for the period | 9904 | €14,285 | €19,003 | +€4,719 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,285 | €19,003 | +€4,719 | +33.0% |
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 18 October 2026 via checked.be.