Sweet Ohm: 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.
Sweet Ohm
Largest movements
- Cash +€10,109
up €10,109 (+91.8%), from €11,008 to €21,117
mainly Net result for the year (+€20,534) and Other debts (+€15,000)
- Receivables within one year +€9,566
up €9,566 (+68.9%), from €13,878 to €23,444
of which Other amounts receivable: +€12,254
- Tangible fixed assets -€3,995
down €3,995 (-42.2%), from €9,461 to €5,466
of which Plant, machinery and equipment: -€2,115
- Stocks and contracts +€3,621
up €3,621 (+23.9%), from €15,156 to €18,777
- Reserves +€20,534
up €20,534 (+1104.0%), from €1,860 to €22,394
of which Distributable reserves: +€22,394
- Profit (loss) carried forward -€15,000
down €15,000 (-44.4%), from €33,754 to €18,754
- Other debts +€15,000
up €15,000, from €0 to €15,000
- Tax, wage and social debts -€10,891
down €10,891 (-70.9%), from €15,369 to €4,479
of which Taxes: -€11,426
- Trade debts +€8,387
up €8,387 (+36.9%), from €22,750 to €31,138
- Gross operating margin +€66,127
up €66,127 (+182.0%), from €36,325 to €102,452
- Staff costs +€6,874
up €6,874 (+10.4%), from €66,037 to €72,911
- Taxes +€2,739
up €2,739, from -€553 to €2,185
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 | €79,934 | €98,917 | +€18,983 | +23.7% |
| Fixed assets | 21/28 | €9,461 | €5,466 | -€3,995 | -42.2% |
| Tangible fixed assets | 22/27 | €9,461 | €5,466 | -€3,995 | -42.2% |
| Plant, machinery and equipment | 23 | €4,246 | €2,131 | -€2,115 | -49.8% |
| Furniture and vehicles | 24 | €5,215 | €3,335 | -€1,880 | -36.0% |
| Current assets | 29/58 | €70,473 | €93,451 | +€22,978 | +32.6% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Trade receivables | 290 | €30,000 | €30,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,156 | €18,777 | +€3,621 | +23.9% |
| Stocks | 30/36 | €15,156 | €18,777 | +€3,621 | +23.9% |
| Amounts receivable within one year | 40/41 | €13,878 | €23,444 | +€9,566 | +68.9% |
| Trade receivables | 40 | €5,376 | €2,689 | -€2,687 | -50.0% |
| Other amounts receivable | 41 | €8,501 | €20,755 | +€12,254 | +144.1% |
| Cash at bank and in hand | 54/58 | €11,008 | €21,117 | +€10,109 | +91.8% |
| Deferred charges and accrued income | 490/1 | €432 | €113 | -€319 | -73.9% |
| Total equity and liabilities | 10/49 | €79,934 | €98,917 | +€18,983 | +23.7% |
| Equity | 10/15 | €41,814 | €47,348 | +€5,534 | +13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €22,394 | +€20,534 | +1104.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €22,394 | +€22,394 | |
| Profit (loss) carried forward | 14 | €33,754 | €18,754 | -€15,000 | -44.4% |
| Amounts payable | 17/49 | €38,120 | €51,569 | +€13,449 | +35.3% |
| Amounts payable within one year | 42/48 | €38,120 | €50,617 | +€12,497 | +32.8% |
| Trade debts | 44 | €22,750 | €31,138 | +€8,387 | +36.9% |
| Suppliers | 440/4 | €22,750 | €31,138 | +€8,387 | +36.9% |
| Taxes, remuneration and social security | 45 | €15,369 | €4,479 | -€10,891 | -70.9% |
| Taxes | 450/3 | €11,573 | €146 | -€11,426 | -98.7% |
| Remuneration and social security | 454/9 | €3,797 | €4,332 | +€536 | +14.1% |
| Other amounts payable | 47/48 | €0 | €15,000 | +€15,000 | |
| Accrued charges and deferred income | 492/3 | - | €952 | +€952 | |
| Non-recurring operating income | 76A | €8 | €0 | -€8 | -100.0% |
| Remuneration, social security and pensions | 62 | €66,037 | €72,911 | +€6,874 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,990 | €3,995 | +€5 | +0.1% |
| Other operating charges | 640/8 | €1,561 | €2,375 | +€814 | +52.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €36,325 | €102,452 | +€66,127 | +182.0% |
| Operating profit (loss) | 9901 | -€35,262 | €23,171 | +€58,433 | |
| Financial income | 75/76B | €1,066 | €1,605 | +€539 | +50.6% |
| Recurring financial income | 75 | €1,066 | €1,605 | +€539 | +50.6% |
| Financial charges | 65/66B | €1,903 | €2,057 | +€154 | +8.1% |
| Recurring financial charges | 65 | €1,903 | €2,057 | +€154 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€36,099 | €22,719 | +€58,819 | |
| Income taxes | 67/77 | -€553 | €2,185 | +€2,739 | |
| Profit (loss) for the period | 9904 | -€35,546 | €20,534 | +€56,080 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,546 | €20,534 | +€56,080 |
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 8 October 2026 via checked.be.