OHPEN Technology Belgium: 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.
OHPEN Technology Belgium
Largest movements
- Tangible fixed assets -€924,572
no longer reported in 2025 (was €924,572)
of which Land and buildings: -€921,873
- Receivables within one year -€49,176
down €49,176 (-99.5%), from €49,400 to €224
of which Trade receivables: -€48,199
- Debts after one year -€745,388
no longer reported in 2025 (was €745,388)
- Other debts -€135,235
down €135,235 (-22.4%), from €603,599 to €468,364
- Current portion of long-term debt -€75,568
no longer reported in 2025 (was €75,568)
- Profit (loss) carried forward -€9,876
down €9,876 (-1.4%), from -€696,137 to -€706,013
- Depreciation -€39,178
no longer reported in 2025 (was €39,178)
- Gross operating margin +€21,623
up €21,623, from -€6,473 to €15,149
- Financial charges -€2,419
down €2,419 (-10.0%), from €24,293 to €21,874
- Staff costs -€1,765
no longer reported in 2025 (was €1,765)
- Other operating charges -€1,527
down €1,527 (-34.6%), from €4,408 to €2,881
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 | €986,348 | €15,529 | -€970,819 | -98.4% |
| Fixed assets | 21/28 | €926,137 | €1,565 | -€924,572 | -99.8% |
| Tangible fixed assets | 22/27 | €924,572 | - | -€924,572 | |
| Land and buildings | 22 | €921,873 | - | -€921,873 | |
| Plant, machinery and equipment | 23 | €2,430 | - | -€2,430 | |
| Furniture and vehicles | 24 | €270 | - | -€270 | |
| Financial fixed assets | 28 | €1,565 | €1,565 | = | 0.0% |
| Current assets | 29/58 | €60,211 | €13,964 | -€46,247 | -76.8% |
| Amounts receivable within one year | 40/41 | €49,400 | €224 | -€49,176 | -99.5% |
| Trade receivables | 40 | €48,199 | - | -€48,199 | |
| Other amounts receivable | 41 | €1,201 | €224 | -€977 | -81.4% |
| Cash at bank and in hand | 54/58 | €8,785 | €13,574 | +€4,789 | +54.5% |
| Deferred charges and accrued income | 490/1 | €2,026 | €166 | -€1,860 | -91.8% |
| Total equity and liabilities | 10/49 | €986,348 | €15,529 | -€970,819 | -98.4% |
| Equity | 10/15 | -€443,494 | -€453,370 | -€9,876 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,043 | €234,043 | = | 0.0% |
| Distributable reserves | 133 | €234,043 | €234,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€696,137 | -€706,013 | -€9,876 | -1.4% |
| Amounts payable | 17/49 | €1,429,842 | €468,899 | -€960,944 | -67.2% |
| Amounts payable after more than one year | 17 | €745,388 | - | -€745,388 | |
| Financial debts | 170/4 | €745,388 | - | -€745,388 | |
| Amounts payable within one year | 42/48 | €684,454 | €468,899 | -€215,555 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €75,568 | - | -€75,568 | |
| Trade debts | 44 | €3,378 | €535 | -€2,844 | -84.2% |
| Suppliers | 440/4 | €3,378 | €535 | -€2,844 | -84.2% |
| Taxes, remuneration and social security | 45 | €1,909 | - | -€1,909 | |
| Taxes | 450/3 | €1,909 | - | -€1,909 | |
| Other amounts payable | 47/48 | €603,599 | €468,364 | -€135,235 | -22.4% |
| Non-recurring operating income | 76A | €66,820 | €57,970 | -€8,850 | -13.2% |
| Remuneration, social security and pensions | 62 | €1,765 | - | -€1,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,178 | - | -€39,178 | |
| Other operating charges | 640/8 | €4,408 | €2,881 | -€1,527 | -34.6% |
| Non-recurring operating charges | 66A | - | €270 | +€270 | |
| Gross operating margin | 9900 | -€6,473 | €15,149 | +€21,623 | |
| Operating profit (loss) | 9901 | -€51,825 | €11,998 | +€63,823 | |
| Financial income | 75/76B | €91 | €0 | -€91 | -99.8% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -99.8% |
| Financial charges | 65/66B | €24,293 | €21,874 | -€2,419 | -10.0% |
| Recurring financial charges | 65 | €24,293 | €21,874 | -€2,419 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€76,027 | -€9,876 | +€66,151 | +87.0% |
| Income taxes | 67/77 | €110 | - | -€110 | |
| Profit (loss) for the period | 9904 | -€76,137 | -€9,876 | +€66,262 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,137 | -€9,876 | +€66,262 | +87.0% |
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 19 October 2026 via checked.be.