OJH Consulting: 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.
OJH Consulting
Largest movements
- Receivables within one year -€20,993
down €20,993 (-19.6%), from €106,926 to €85,933
of which Other amounts receivable: -€32,043
- Cash +€20,414
up €20,414 (+42.7%), from €47,801 to €68,215
mainly Net result for the year (+€134,098) and Receivables within one year (+€20,993)
- Other debts -€4,250
down €4,250 (-3.6%), from €119,000 to €114,750
- Tax, wage and social debts +€3,713
up €3,713 (+16.9%), from €21,996 to €25,709
- Gross operating margin -€13,613
down €13,613 (-7.7%), from €177,823 to €164,210
- Taxes -€4,953
down €4,953 (-11.3%), from €43,836 to €38,883
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 | €162,928 | €161,994 | -€934 | -0.6% |
| Fixed assets | 21/28 | €8,201 | €7,845 | -€356 | -4.3% |
| Tangible fixed assets | 22/27 | €3,201 | €2,845 | -€356 | -11.1% |
| Plant, machinery and equipment | 23 | €3,201 | €2,845 | -€356 | -11.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €154,727 | €154,149 | -€578 | -0.4% |
| Amounts receivable within one year | 40/41 | €106,926 | €85,933 | -€20,993 | -19.6% |
| Trade receivables | 40 | - | €11,050 | +€11,050 | |
| Other amounts receivable | 41 | €106,926 | €74,883 | -€32,043 | -30.0% |
| Cash at bank and in hand | 54/58 | €47,801 | €68,215 | +€20,414 | +42.7% |
| Total equity and liabilities | 10/49 | €162,928 | €161,994 | -€934 | -0.6% |
| Equity | 10/15 | €21,931 | €21,535 | -€397 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,471 | €1,075 | -€397 | -27.0% |
| Amounts payable | 17/49 | €140,996 | €140,459 | -€537 | -0.4% |
| Amounts payable within one year | 42/48 | €140,996 | €140,459 | -€537 | -0.4% |
| Taxes, remuneration and social security | 45 | €21,996 | €25,709 | +€3,713 | +16.9% |
| Taxes | 450/3 | €21,996 | €25,709 | +€3,713 | +16.9% |
| Other amounts payable | 47/48 | €119,000 | €114,750 | -€4,250 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €356 | -€729 | -67.2% |
| Gross operating margin | 9900 | €177,823 | €164,210 | -€13,613 | -7.7% |
| Operating profit (loss) | 9901 | €176,739 | €163,854 | -€12,884 | -7.3% |
| Financial income | 75/76B | €8,324 | €9,167 | +€843 | +10.1% |
| Recurring financial income | 75 | €8,324 | €9,167 | +€843 | +10.1% |
| Non-recurring financial income | 76B | €8,324 | €9,167 | +€843 | +10.1% |
| Financial charges | 65/66B | €41 | €39 | -€1 | -3.0% |
| Recurring financial charges | 65 | €41 | €39 | -€1 | -3.0% |
| Non-recurring financial charges | 66B | €41 | €39 | -€1 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €185,022 | €172,982 | -€12,040 | -6.5% |
| Income taxes | 67/77 | €43,836 | €38,883 | -€4,953 | -11.3% |
| Profit (loss) for the period | 9904 | €141,186 | €134,098 | -€7,087 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €141,186 | €134,098 | -€7,087 | -5.0% |
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 24 October 2026 via checked.be.