OHNE: 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.
OHNE
Largest movements
- Receivables within one year +€93,531
up €93,531 (+623.6%), from €14,999 to €108,530
of which Trade receivables: +€84,447
- Stocks and contracts +€20,110
up €20,110 (+33.7%), from €59,687 to €79,796
- Tangible fixed assets -€4,360
down €4,360 (-50.9%), from €8,565 to €4,205
of which Plant, machinery and equipment: -€3,586
- Cash +€3,419
up €3,419 (+70.9%), from €4,821 to €8,239
mainly Trade debts (+€97,745) and Tax, wage and social debts (+€12,452)
- Trade debts +€97,745
up €97,745 (+137.4%), from €71,135 to €168,880
- Tax, wage and social debts +€12,452
up €12,452 (+47.5%), from €26,202 to €38,653
of which Remuneration and social security: +€15,451
- Other debts +€8,148
up €8,148 (+32.0%), from €25,433 to €33,580
- Current portion of long-term debt -€5,609
no longer reported in 2025 (was €5,609)
- Gross operating margin +€59,456
up €59,456 (+101.6%), from €58,514 to €117,970
- Staff costs +€33,821
up €33,821 (+44.3%), from €76,417 to €110,237
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 | €98,351 | €209,758 | +€111,407 | +113.3% |
| Fixed assets | 21/28 | €13,965 | €9,605 | -€4,360 | -31.2% |
| Tangible fixed assets | 22/27 | €8,565 | €4,205 | -€4,360 | -50.9% |
| Land and buildings | 22 | €1,548 | €774 | -€774 | -50.0% |
| Plant, machinery and equipment | 23 | €7,017 | €3,430 | -€3,586 | -51.1% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €84,386 | €200,153 | +€115,767 | +137.2% |
| Stocks and contracts in progress | 3 | €59,687 | €79,796 | +€20,110 | +33.7% |
| Stocks | 30/36 | €59,687 | €79,796 | +€20,110 | +33.7% |
| Amounts receivable within one year | 40/41 | €14,999 | €108,530 | +€93,531 | +623.6% |
| Trade receivables | 40 | €8,962 | €93,409 | +€84,447 | +942.3% |
| Other amounts receivable | 41 | €6,037 | €15,121 | +€9,084 | +150.5% |
| Cash at bank and in hand | 54/58 | €4,821 | €8,239 | +€3,419 | +70.9% |
| Deferred charges and accrued income | 490/1 | €4,880 | €3,587 | -€1,293 | -26.5% |
| Total equity and liabilities | 10/49 | €98,351 | €209,758 | +€111,407 | +113.3% |
| Equity | 10/15 | -€33,969 | -€34,788 | -€819 | -2.4% |
| Contributions | 10/11 | €63,500 | €63,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,469 | -€98,288 | -€819 | -0.8% |
| Amounts payable | 17/49 | €132,319 | €244,545 | +€112,226 | +84.8% |
| Amounts payable within one year | 42/48 | €128,379 | €241,113 | +€112,735 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €5,609 | - | -€5,609 | |
| Trade debts | 44 | €71,135 | €168,880 | +€97,745 | +137.4% |
| Suppliers | 440/4 | €71,135 | €168,880 | +€97,745 | +137.4% |
| Taxes, remuneration and social security | 45 | €26,202 | €38,653 | +€12,452 | +47.5% |
| Taxes | 450/3 | €4,164 | €1,165 | -€2,999 | -72.0% |
| Remuneration and social security | 454/9 | €22,037 | €37,488 | +€15,451 | +70.1% |
| Other amounts payable | 47/48 | €25,433 | €33,580 | +€8,148 | +32.0% |
| Accrued charges and deferred income | 492/3 | €3,940 | €3,432 | -€508 | -12.9% |
| Remuneration, social security and pensions | 62 | €76,417 | €110,237 | +€33,821 | +44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,514 | €4,360 | -€154 | -3.4% |
| Other operating charges | 640/8 | €1,745 | €1,246 | -€500 | -28.6% |
| Gross operating margin | 9900 | €58,514 | €117,970 | +€59,456 | +101.6% |
| Operating profit (loss) | 9901 | -€24,162 | €2,127 | +€26,289 | |
| Financial income | 75/76B | €588 | €880 | +€293 | +49.8% |
| Recurring financial income | 75 | €588 | €880 | +€293 | +49.8% |
| Financial charges | 65/66B | €3,694 | €4,090 | +€396 | +10.7% |
| Recurring financial charges | 65 | €3,694 | €4,090 | +€396 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,268 | -€1,082 | +€26,186 | +96.0% |
| Profit (loss) for the period | 9904 | -€27,268 | -€1,082 | +€26,186 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,268 | -€1,082 | +€26,186 | +96.0% |
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 6 October 2026 via checked.be.