OHUT: 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.
OHUT
Largest movements
- Receivables within one year +€24,223
up €24,223 (+148.4%), from €16,321 to €40,545
of which Other amounts receivable: +€22,435
- Cash -€24,071
down €24,071 (-54.8%), from €43,889 to €19,818
mainly Other debts (-€35,004) and Receivables within one year (-€24,223)
- Intangible fixed assets -€14,359
down €14,359 (-11.6%), from €123,415 to €109,056
- Tangible fixed assets -€5,204
down €5,204 (-26.1%), from €19,969 to €14,765
of which Furniture and vehicles: -€3,037
- Other debts -€35,004
down €35,004 (-38.7%), from €90,415 to €55,411
- Profit (loss) carried forward +€11,987
up €11,987 (+20.0%), from €59,870 to €71,857
- Trade debts +€7,205
up €7,205 (+35.7%), from €20,155 to €27,360
- Tax, wage and social debts -€5,189
down €5,189 (-15.9%), from €32,555 to €27,366
of which Remuneration and social security: -€7,969
- Gross operating margin -€51,743
down €51,743 (-19.3%), from €268,440 to €216,697
- Taxes -€9,626
down €9,626 (-68.9%), from €13,966 to €4,341
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 | €207,995 | €186,994 | -€21,002 | -10.1% |
| Fixed assets | 21/28 | €143,385 | €123,822 | -€19,563 | -13.6% |
| Intangible fixed assets | 21 | €123,415 | €109,056 | -€14,359 | -11.6% |
| Tangible fixed assets | 22/27 | €19,969 | €14,765 | -€5,204 | -26.1% |
| Plant, machinery and equipment | 23 | €12,122 | €9,956 | -€2,167 | -17.9% |
| Furniture and vehicles | 24 | €7,847 | €4,810 | -€3,037 | -38.7% |
| Current assets | 29/58 | €64,611 | €63,172 | -€1,439 | -2.2% |
| Amounts receivable within one year | 40/41 | €16,321 | €40,545 | +€24,223 | +148.4% |
| Trade receivables | 40 | €3,854 | €5,642 | +€1,788 | +46.4% |
| Other amounts receivable | 41 | €12,467 | €34,903 | +€22,435 | +180.0% |
| Cash at bank and in hand | 54/58 | €43,889 | €19,818 | -€24,071 | -54.8% |
| Deferred charges and accrued income | 490/1 | €4,401 | €2,809 | -€1,592 | -36.2% |
| Total equity and liabilities | 10/49 | €207,995 | €186,994 | -€21,002 | -10.1% |
| Equity | 10/15 | €64,870 | €76,857 | +€11,987 | +18.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,870 | €71,857 | +€11,987 | +20.0% |
| Amounts payable | 17/49 | €143,125 | €110,137 | -€32,988 | -23.0% |
| Amounts payable within one year | 42/48 | €143,125 | €110,137 | -€32,988 | -23.0% |
| Trade debts | 44 | €20,155 | €27,360 | +€7,205 | +35.7% |
| Suppliers | 440/4 | €20,155 | €27,360 | +€7,205 | +35.7% |
| Taxes, remuneration and social security | 45 | €32,555 | €27,366 | -€5,189 | -15.9% |
| Taxes | 450/3 | €15,942 | €18,722 | +€2,780 | +17.4% |
| Remuneration and social security | 454/9 | €16,613 | €8,643 | -€7,969 | -48.0% |
| Other amounts payable | 47/48 | €90,415 | €55,411 | -€35,004 | -38.7% |
| Remuneration, social security and pensions | 62 | €174,017 | €174,501 | +€484 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,819 | €19,563 | +€744 | +4.0% |
| Other operating charges | 640/8 | €1,524 | €1,680 | +€156 | +10.2% |
| Gross operating margin | 9900 | €268,440 | €216,697 | -€51,743 | -19.3% |
| Operating profit (loss) | 9901 | €74,080 | €20,953 | -€53,127 | -71.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €5,365 | €4,626 | -€739 | -13.8% |
| Recurring financial charges | 65 | €5,365 | €4,626 | -€739 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €68,717 | €16,328 | -€52,389 | -76.2% |
| Income taxes | 67/77 | €13,966 | €4,341 | -€9,626 | -68.9% |
| Profit (loss) for the period | 9904 | €54,750 | €11,987 | -€42,764 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,750 | €11,987 | -€42,764 | -78.1% |
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.