OHANA: 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.
OHANA
Largest movements
- Cash -€11,137
down €11,137 (-50.8%), from €21,906 to €10,769
mainly Debts after one year (-€27,330) and Other debts (-€7,715)
- Receivables within one year +€7,069
up €7,069 (+365%), from €1,939 to €9,008
of which Other amounts receivable: +€4,527
- Receivables after one year -€5,139
down €5,139 (-8.5%), from €60,744 to €55,606
- Tangible fixed assets -€4,834
down €4,834 (-17.9%), from €27,048 to €22,213
of which Other tangible fixed assets: -€2,960
- Debts after one year -€27,330
down €27,330 (-71.4%), from €38,280 to €10,950
- Tax, wage and social debts +€12,226
up €12,226 (+58.9%), from €20,765 to €32,992
- Other debts -€7,715
down €7,715 (-99.0%), from €7,793 to €78
- Trade debts +€6,172
up €6,172 (+63.6%), from €9,712 to €15,884
- Accrued charges and deferred income +€2,600
up €2,600 (+31.3%), from €8,300 to €10,900
- Staff costs +€38,109
up €38,109 (+26.7%), from €142,506 to €180,615
- Gross operating margin +€6,494
up €6,494 (+3.5%), from €186,056 to €192,550
- Taxes -€4,301
down €4,301 (-89.4%), from €4,810 to €509
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 | €114,946 | €99,890 | -€15,056 | -13.1% |
| Fixed assets | 21/28 | €28,485 | €22,576 | -€5,909 | -20.7% |
| Intangible fixed assets | 21 | €1,075 | - | -€1,075 | |
| Tangible fixed assets | 22/27 | €27,048 | €22,213 | -€4,834 | -17.9% |
| Plant, machinery and equipment | 23 | €64 | - | -€64 | |
| Furniture and vehicles | 24 | €4,552 | €2,742 | -€1,810 | -39.8% |
| Other tangible fixed assets | 26 | €22,432 | €19,472 | -€2,960 | -13.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €86,461 | €77,314 | -€9,147 | -10.6% |
| Amounts receivable after more than one year | 29 | €60,744 | €55,606 | -€5,139 | -8.5% |
| Other amounts receivable | 291 | €60,744 | €55,606 | -€5,139 | -8.5% |
| Amounts receivable within one year | 40/41 | €1,939 | €9,008 | +€7,069 | +365% |
| Trade receivables | 40 | - | €2,541 | +€2,541 | |
| Other amounts receivable | 41 | €1,939 | €6,467 | +€4,527 | +233% |
| Cash at bank and in hand | 54/58 | €21,906 | €10,769 | -€11,137 | -50.8% |
| Deferred charges and accrued income | 490/1 | €1,871 | €1,931 | +€60 | +3.2% |
| Total equity and liabilities | 10/49 | €114,946 | €99,890 | -€15,056 | -13.1% |
| Equity | 10/15 | €30,096 | €29,086 | -€1,009 | -3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61 | €61 | = | 0.0% |
| Non-distributable reserves | 130/1 | €61 | €61 | = | 0.0% |
| Reserves not available under the articles | 1311 | €61 | €61 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,835 | €22,826 | -€1,009 | -4.2% |
| Amounts payable | 17/49 | €84,850 | €70,804 | -€14,046 | -16.6% |
| Amounts payable after more than one year | 17 | €38,280 | €10,950 | -€27,330 | -71.4% |
| Other amounts payable | 178/9 | €38,280 | €10,950 | -€27,330 | -71.4% |
| Amounts payable within one year | 42/48 | €38,270 | €48,954 | +€10,684 | +27.9% |
| Trade debts | 44 | €9,712 | €15,884 | +€6,172 | +63.6% |
| Suppliers | 440/4 | €9,712 | €15,884 | +€6,172 | +63.6% |
| Taxes, remuneration and social security | 45 | €20,765 | €32,992 | +€12,226 | +58.9% |
| Remuneration and social security | 454/9 | €20,765 | €32,992 | +€12,226 | +58.9% |
| Other amounts payable | 47/48 | €7,793 | €78 | -€7,715 | -99.0% |
| Accrued charges and deferred income | 492/3 | €8,300 | €10,900 | +€2,600 | +31.3% |
| Remuneration, social security and pensions | 62 | €142,506 | €180,615 | +€38,109 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,484 | €6,308 | -€176 | -2.7% |
| Other operating charges | 640/8 | €314 | €630 | +€316 | +101% |
| Gross operating margin | 9900 | €186,056 | €192,550 | +€6,494 | +3.5% |
| Operating profit (loss) | 9901 | €36,751 | €4,997 | -€31,755 | -86.4% |
| Financial income | 75/76B | €1,198 | €1,386 | +€187 | +15.6% |
| Recurring financial income | 75 | €1,198 | €1,386 | +€187 | +15.6% |
| Financial charges | 65/66B | €8,737 | €6,882 | -€1,855 | -21.2% |
| Recurring financial charges | 65 | €8,737 | €6,882 | -€1,855 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €29,213 | -€500 | -€29,713 | |
| Income taxes | 67/77 | €4,810 | €509 | -€4,301 | -89.4% |
| Profit (loss) for the period | 9904 | €24,403 | -€1,009 | -€25,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,403 | -€1,009 | -€25,412 |
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 16 October 2026 via checked.be.