OCHANA: 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.
OCHANA
Largest movements
- Stocks and contracts +€3,266
up €3,266 (+18.8%), from €17,341 to €20,606
- Cash +€3,136
up €3,136 (+332.7%), from €943 to €4,079
mainly Trade debts (+€12,099) and Other debts (+€1,884)
- Receivables within one year +€629
up €629 (+77.1%), from €816 to €1,446
- Trade debts +€12,099
up €12,099 (+855.0%), from €1,415 to €13,514
- Profit (loss) carried forward -€6,528
down €6,528, from €6,080 to -€447
- Other debts +€1,884
up €1,884 (+26.9%), from €7,000 to €8,884
- Tax, wage and social debts -€560
down €560 (-39.7%), from €1,412 to €851
of which Remuneration and social security: -€683
- Purchases and services +€26,043
up €26,043 (+21.1%), from €123,306 to €149,349
- Gross operating margin -€14,627
down €14,627 (-78.2%), from €18,695 to €4,068
- Turnover +€11,416
up €11,416 (+8.0%), from €142,002 to €153,417
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 | €19,236 | €26,131 | +€6,895 | +35.8% |
| Formation expenses | 20 | €136 | - | -€136 | |
| Current assets | 29/58 | €19,100 | €26,131 | +€7,031 | +36.8% |
| Stocks and contracts in progress | 3 | €17,341 | €20,606 | +€3,266 | +18.8% |
| Stocks | 30/36 | €17,341 | €20,606 | +€3,266 | +18.8% |
| Amounts receivable within one year | 40/41 | €816 | €1,446 | +€629 | +77.1% |
| Other amounts receivable | 41 | €816 | €1,446 | +€629 | +77.1% |
| Cash at bank and in hand | 54/58 | €943 | €4,079 | +€3,136 | +332.7% |
| Total equity and liabilities | 10/49 | €19,236 | €26,131 | +€6,895 | +35.8% |
| Equity | 10/15 | €9,409 | €2,881 | -€6,528 | -69.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €329 | €329 | = | 0.0% |
| Non-distributable reserves | 130/1 | €329 | €329 | = | 0.0% |
| Reserves not available under the articles | 1311 | €329 | €329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,080 | -€447 | -€6,528 | |
| Amounts payable | 17/49 | €9,827 | €23,250 | +€13,423 | +136.6% |
| Amounts payable within one year | 42/48 | €9,827 | €23,250 | +€13,423 | +136.6% |
| Trade debts | 44 | €1,415 | €13,514 | +€12,099 | +855.0% |
| Suppliers | 440/4 | €1,415 | €13,514 | +€12,099 | +855.0% |
| Taxes, remuneration and social security | 45 | €1,412 | €851 | -€560 | -39.7% |
| Taxes | 450/3 | - | €123 | +€123 | |
| Remuneration and social security | 454/9 | €1,412 | €728 | -€683 | -48.4% |
| Other amounts payable | 47/48 | €7,000 | €8,884 | +€1,884 | +26.9% |
| Turnover | 70 | €142,002 | €153,417 | +€11,416 | +8.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €123,306 | €149,349 | +€26,043 | +21.1% |
| Remuneration, social security and pensions | 62 | €11,681 | €10,312 | -€1,369 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €136 | -€386 | -74.0% |
| Other operating charges | 640/8 | €35 | - | -€35 | |
| Gross operating margin | 9900 | €18,695 | €4,068 | -€14,627 | -78.2% |
| Operating profit (loss) | 9901 | €6,458 | -€6,380 | -€12,837 | |
| Financial charges | 65/66B | €135 | €148 | +€13 | +9.8% |
| Recurring financial charges | 65 | €135 | €148 | +€13 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €6,323 | -€6,528 | -€12,851 | |
| Income taxes | 67/77 | €84 | - | -€84 | |
| Profit (loss) for the period | 9904 | €6,239 | -€6,528 | -€12,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,239 | -€6,528 | -€12,767 |
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 9 October 2026 via checked.be.