OJ HOLDING: 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.
OJ HOLDING
Largest movements
- Receivables within one year -€3,859
down €3,859 (-77.8%), from €4,959 to €1,100
- Debts after one year -€26,531
down €26,531 (-15.2%), from €174,374 to €147,843
- Profit (loss) carried forward +€11,385
up €11,385 (+458.6%), from €2,483 to €13,867
- Tax, wage and social debts +€8,311
up €8,311 (+617.7%), from €1,345 to €9,656
- Current portion of long-term debt +€2,690
up €2,690 (+10.5%), from €25,626 to €28,316
- Gross operating margin +€18,418
up €18,418 (+326.6%), from €5,640 to €24,058
- Financial charges +€6,755
up €6,755 (+266.3%), from €2,536 to €9,291
- Taxes +€2,225
up €2,225 (+358.3%), from €621 to €2,846
- Other operating charges +€536
new in 2024: €536
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,354 | €229,402 | -€2,952 | -1.3% |
| Fixed assets | 21/28 | €226,000 | €226,000 | = | 0.0% |
| Financial fixed assets | 28 | €226,000 | €226,000 | = | 0.0% |
| Current assets | 29/58 | €6,354 | €3,402 | -€2,952 | -46.5% |
| Amounts receivable within one year | 40/41 | €4,959 | €1,100 | -€3,859 | -77.8% |
| Trade receivables | 40 | €4,959 | €1,100 | -€3,859 | -77.8% |
| Cash at bank and in hand | 54/58 | €559 | €2,302 | +€1,743 | +311.6% |
| Deferred charges and accrued income | 490/1 | €836 | - | -€836 | |
| Total equity and liabilities | 10/49 | €232,354 | €229,402 | -€2,952 | -1.3% |
| Equity | 10/15 | €28,483 | €39,867 | +€11,385 | +40.0% |
| Contributions | 10/11 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,483 | €13,867 | +€11,385 | +458.6% |
| Amounts payable | 17/49 | €203,871 | €189,534 | -€14,337 | -7.0% |
| Amounts payable after more than one year | 17 | €174,374 | €147,843 | -€26,531 | -15.2% |
| Financial debts | 170/4 | €174,374 | €147,843 | -€26,531 | -15.2% |
| Amounts payable within one year | 42/48 | €29,497 | €39,375 | +€9,878 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €25,626 | €28,316 | +€2,690 | +10.5% |
| Trade debts | 44 | €2,526 | €1,402 | -€1,123 | -44.5% |
| Suppliers | 440/4 | €1,026 | €591 | -€434 | -42.3% |
| Bills of exchange payable | 441 | €1,500 | €811 | -€689 | -45.9% |
| Taxes, remuneration and social security | 45 | €1,345 | €9,656 | +€8,311 | +617.7% |
| Taxes | 450/3 | €1,345 | €9,656 | +€8,311 | +617.7% |
| Accrued charges and deferred income | 492/3 | - | €2,317 | +€2,317 | |
| Other operating charges | 640/8 | - | €536 | +€536 | |
| Gross operating margin | 9900 | €5,640 | €24,058 | +€18,418 | +326.6% |
| Operating profit (loss) | 9901 | €5,640 | €23,522 | +€17,882 | +317.1% |
| Financial charges | 65/66B | €2,536 | €9,291 | +€6,755 | +266.3% |
| Recurring financial charges | 65 | €2,536 | €9,291 | +€6,755 | +266.3% |
| Profit (loss) for the period before taxes | 9903 | €3,103 | €14,231 | +€11,127 | +358.5% |
| Income taxes | 67/77 | €621 | €2,846 | +€2,225 | +358.3% |
| Profit (loss) for the period | 9904 | €2,483 | €11,385 | +€8,902 | +358.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,483 | €11,385 | +€8,902 | +358.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.