OHSI: 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.
OHSI
Largest movements
- Tangible fixed assets +€48,266
up €48,266 (+29.1%), from €165,705 to €213,972
of which Furniture and vehicles: +€54,110
- Cash -€25,093
down €25,093 (-40.5%), from €61,906 to €36,813
mainly Investment in fixed assets (net) (-€69,525) and Other debts (-€16,608)
- Receivables within one year +€5,739
up €5,739 (+51.7%), from €11,110 to €16,849
of which Other amounts receivable: +€4,593
- Profit (loss) carried forward +€27,096
up €27,096 (+21.2%), from €127,513 to €154,610
- Other debts -€16,608
down €16,608 (-100.0%), from €16,608 to €0
- Debts after one year +€13,414
up €13,414 (+23.6%), from €56,890 to €70,304
- Current portion of long-term debt +€6,862
up €6,862 (+69.7%), from €9,839 to €16,701
- Depreciation +€13,547
up €13,547 (+173.3%), from €7,819 to €21,366
- Taxes -€8,568
down €8,568 (-50.7%), from €16,911 to €8,343
- Other operating charges +€6,493
up €6,493 (+317.8%), from €2,043 to €8,536
- Gross operating margin -€5,522
down €5,522 (-7.6%), from €72,788 to €67,266
- Financial charges +€794
up €794 (+59.8%), from €1,326 to €2,120
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 | €247,652 | €274,914 | +€27,262 | +11.0% |
| Fixed assets | 21/28 | €165,813 | €213,972 | +€48,158 | +29.0% |
| Tangible fixed assets | 22/27 | €165,705 | €213,972 | +€48,266 | +29.1% |
| Land and buildings | 22 | €126,984 | €123,848 | -€3,136 | -2.5% |
| Plant, machinery and equipment | 23 | €34,599 | €31,892 | -€2,708 | -7.8% |
| Furniture and vehicles | 24 | €4,122 | €58,232 | +€54,110 | +1312.8% |
| Financial fixed assets | 28 | €108 | €0 | -€108 | -100.0% |
| Current assets | 29/58 | €81,839 | €60,943 | -€20,896 | -25.5% |
| Amounts receivable after more than one year | 29 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Other amounts receivable | 291 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Amounts receivable within one year | 40/41 | €11,110 | €16,849 | +€5,739 | +51.7% |
| Trade receivables | 40 | €11,070 | €12,217 | +€1,147 | +10.4% |
| Other amounts receivable | 41 | €39 | €4,632 | +€4,593 | +11731.3% |
| Cash at bank and in hand | 54/58 | €61,906 | €36,813 | -€25,093 | -40.5% |
| Deferred charges and accrued income | 490/1 | €824 | €281 | -€542 | -65.9% |
| Total equity and liabilities | 10/49 | €247,652 | €274,914 | +€27,262 | +11.0% |
| Equity | 10/15 | €146,113 | €173,210 | +€27,096 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,513 | €154,610 | +€27,096 | +21.2% |
| Amounts payable | 17/49 | €101,539 | €101,705 | +€166 | +0.2% |
| Amounts payable after more than one year | 17 | €56,890 | €70,304 | +€13,414 | +23.6% |
| Financial debts | 170/4 | €56,890 | €70,304 | +€13,414 | +23.6% |
| Amounts payable within one year | 42/48 | €44,649 | €31,401 | -€13,248 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €9,839 | €16,701 | +€6,862 | +69.7% |
| Trade debts | 44 | €3,411 | €1,736 | -€1,676 | -49.1% |
| Suppliers | 440/4 | €3,411 | €1,736 | -€1,676 | -49.1% |
| Taxes, remuneration and social security | 45 | €14,790 | €12,965 | -€1,826 | -12.3% |
| Taxes | 450/3 | €14,790 | €12,965 | -€1,826 | -12.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €16,608 | €0 | -€16,608 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,819 | €21,366 | +€13,547 | +173.3% |
| Other operating charges | 640/8 | €2,043 | €8,536 | +€6,493 | +317.8% |
| Gross operating margin | 9900 | €72,788 | €67,266 | -€5,522 | -7.6% |
| Operating profit (loss) | 9901 | €62,926 | €37,364 | -€25,562 | -40.6% |
| Financial income | 75/76B | €360 | €195 | -€164 | -45.7% |
| Recurring financial income | 75 | €360 | €195 | -€164 | -45.7% |
| Financial charges | 65/66B | €1,326 | €2,120 | +€794 | +59.8% |
| Recurring financial charges | 65 | €1,326 | €2,120 | +€794 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €61,959 | €35,440 | -€26,520 | -42.8% |
| Income taxes | 67/77 | €16,911 | €8,343 | -€8,568 | -50.7% |
| Profit (loss) for the period | 9904 | €45,048 | €27,096 | -€17,952 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,048 | €27,096 | -€17,952 | -39.9% |
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 7 October 2026 via checked.be.