OHNE Ternat: 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.
OHNE Ternat
Largest movements
- Cash +€33,866
up €33,866 (+190%), from €17,816 to €51,682
mainly Investment in fixed assets (net) (+€24,398) and Stocks and contracts (+€23,226)
- Stocks and contracts -€23,226
down €23,226 (-100%), from €23,226 to €0
- Tangible fixed assets -€16,402
down €16,402 (-81.2%), from €20,196 to €3,794
of which Other tangible fixed assets: -€9,238
- Financial fixed assets -€9,225
down €9,225 (-100%), from €9,225 to €0
- Debts after one year -€7,638
down €7,638 (-32.9%), from €23,204 to €15,565
- Trade debts -€5,640
down €5,640 (-91.3%), from €6,180 to €539
- Tax, wage and social debts -€2,278
down €2,278 (-57.0%), from €3,999 to €1,721
of which Taxes: -€1,328
- Profit (loss) carried forward -€872
down €872 (-6.7%), from €13,096 to €12,224
- Gross operating margin -€23,878
down €23,878 (-95.1%), from €25,096 to €1,218
- Depreciation -€3,973
down €3,973 (-75.0%), from €5,296 to €1,323
- Taxes -€2,688
down €2,688 (-100%), from €2,688 to €0
- Financial income +€2,661
up €2,661 (+2,290%), from €116 to €2,777
of which Non-recurring financial income: +€2,646
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 | €75,586 | €59,660 | -€15,926 | -21.1% |
| Formation expenses | 20 | €94 | €0 | -€94 | -100% |
| Fixed assets | 21/28 | €29,421 | €3,794 | -€25,627 | -87.1% |
| Tangible fixed assets | 22/27 | €20,196 | €3,794 | -€16,402 | -81.2% |
| Plant, machinery and equipment | 23 | €8,099 | €0 | -€8,099 | -100% |
| Furniture and vehicles | 24 | €2,860 | €3,794 | +€934 | +32.7% |
| Other tangible fixed assets | 26 | €9,238 | €0 | -€9,238 | -100% |
| Financial fixed assets | 28 | €9,225 | €0 | -€9,225 | -100% |
| Current assets | 29/58 | €46,070 | €55,865 | +€9,795 | +21.3% |
| Stocks and contracts in progress | 3 | €23,226 | €0 | -€23,226 | -100% |
| Stocks | 30/36 | €23,226 | €0 | -€23,226 | -100% |
| Amounts receivable within one year | 40/41 | €3,812 | €3,667 | -€145 | -3.8% |
| Trade receivables | 40 | €3,812 | €1,644 | -€2,168 | -56.9% |
| Other amounts receivable | 41 | €0 | €2,023 | +€2,023 | |
| Cash at bank and in hand | 54/58 | €17,816 | €51,682 | +€33,866 | +190% |
| Deferred charges and accrued income | 490/1 | €1,217 | €516 | -€700 | -57.6% |
| Total equity and liabilities | 10/49 | €75,586 | €59,660 | -€15,926 | -21.1% |
| Equity | 10/15 | €33,096 | €32,224 | -€872 | -2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,096 | €12,224 | -€872 | -6.7% |
| Amounts payable | 17/49 | €42,490 | €27,436 | -€15,054 | -35.4% |
| Amounts payable after more than one year | 17 | €23,204 | €15,565 | -€7,638 | -32.9% |
| Financial debts | 170/4 | €23,204 | €15,565 | -€7,638 | -32.9% |
| Amounts payable within one year | 42/48 | €18,818 | €11,531 | -€7,287 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €7,544 | €7,638 | +€95 | +1.3% |
| Trade debts | 44 | €6,180 | €539 | -€5,640 | -91.3% |
| Suppliers | 440/4 | €6,180 | €539 | -€5,640 | -91.3% |
| Taxes, remuneration and social security | 45 | €3,999 | €1,721 | -€2,278 | -57.0% |
| Taxes | 450/3 | €2,499 | €1,171 | -€1,328 | -53.1% |
| Remuneration and social security | 454/9 | €1,500 | €550 | -€950 | -63.3% |
| Other amounts payable | 47/48 | €1,097 | €1,632 | +€536 | +48.9% |
| Accrued charges and deferred income | 492/3 | €468 | €339 | -€128 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,296 | €1,323 | -€3,973 | -75.0% |
| Other operating charges | 640/8 | €2,365 | €2,351 | -€14 | -0.6% |
| Gross operating margin | 9900 | €25,096 | €1,218 | -€23,878 | -95.1% |
| Operating profit (loss) | 9901 | €17,435 | -€2,456 | -€19,891 | |
| Financial income | 75/76B | €116 | €2,777 | +€2,661 | +2,290% |
| Recurring financial income | 75 | €116 | €132 | +€16 | +13.3% |
| Non-recurring financial income | 76B | - | €2,646 | +€2,646 | |
| Financial charges | 65/66B | €1,195 | €1,193 | -€2 | -0.2% |
| Recurring financial charges | 65 | €1,195 | €1,193 | -€2 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €16,356 | -€872 | -€17,228 | |
| Income taxes | 67/77 | €2,688 | €0 | -€2,688 | -100% |
| Profit (loss) for the period | 9904 | €13,668 | -€872 | -€14,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,668 | -€872 | -€14,541 |
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 30 October 2026 via checked.be.