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
- Tangible fixed assets -€3,755
down €3,755 (-18.7%), from €20,052 to €16,297
of which Other tangible fixed assets: -€2,821
- Receivables within one year -€1,268
down €1,268 (-7.2%), from €17,577 to €16,310
- Cash +€1,077
up €1,077 (+151.6%), from €710 to €1,787
mainly Depreciation (+€3,755) and Receivables within one year (+€1,268)
- Profit (loss) carried forward -€3,461
new in 2025: -€3,461
- Trade debts -€772
down €772 (-56.1%), from €1,376 to €604
- Gross operating margin -€7,411
down €7,411 (-79.1%), from €9,368 to €1,956
- Taxes -€1,244
down €1,244 (-56.4%), from €2,206 to €962
- Depreciation +€516
up €516 (+15.9%), from €3,239 to €3,755
- Other operating charges +€259
up €259 (+22.8%), from €1,137 to €1,396
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 | €39,484 | €35,345 | -€4,138 | -10.5% |
| Fixed assets | 21/28 | €20,052 | €16,297 | -€3,755 | -18.7% |
| Tangible fixed assets | 22/27 | €20,052 | €16,297 | -€3,755 | -18.7% |
| Furniture and vehicles | 24 | €2,033 | €1,098 | -€934 | -46.0% |
| Other tangible fixed assets | 26 | €18,020 | €15,199 | -€2,821 | -15.7% |
| Current assets | 29/58 | €19,431 | €19,048 | -€383 | -2.0% |
| Amounts receivable within one year | 40/41 | €17,577 | €16,310 | -€1,268 | -7.2% |
| Other amounts receivable | 41 | €17,577 | €16,310 | -€1,268 | -7.2% |
| Cash at bank and in hand | 54/58 | €710 | €1,787 | +€1,077 | +151.6% |
| Deferred charges and accrued income | 490/1 | €1,144 | €952 | -€192 | -16.8% |
| Total equity and liabilities | 10/49 | €39,484 | €35,345 | -€4,138 | -10.5% |
| Equity | 10/15 | €31,462 | €28,002 | -€3,461 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,862 | €12,862 | = | 0.0% |
| Distributable reserves | 133 | €12,862 | €12,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,461 | -€3,461 | |
| Amounts payable | 17/49 | €8,021 | €7,344 | -€678 | -8.4% |
| Amounts payable within one year | 42/48 | €8,021 | €7,344 | -€678 | -8.4% |
| Financial debts | 43 | €7 | - | -€7 | |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Trade debts | 44 | €1,376 | €604 | -€772 | -56.1% |
| Suppliers | 440/4 | €1,376 | €604 | -€772 | -56.1% |
| Advances received on contracts in progress | 46 | €3,328 | €3,328 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,311 | €3,412 | +€101 | +3.1% |
| Taxes | 450/3 | €3,311 | €3,412 | +€101 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,239 | €3,755 | +€516 | +15.9% |
| Other operating charges | 640/8 | €1,137 | €1,396 | +€259 | +22.8% |
| Gross operating margin | 9900 | €9,368 | €1,956 | -€7,411 | -79.1% |
| Operating profit (loss) | 9901 | €4,992 | -€3,195 | -€8,187 | |
| Financial income | 75/76B | €816 | €871 | +€55 | +6.7% |
| Recurring financial income | 75 | €816 | €871 | +€55 | +6.7% |
| Financial charges | 65/66B | €120 | €175 | +€55 | +45.6% |
| Recurring financial charges | 65 | €120 | €175 | +€55 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €5,688 | -€2,499 | -€8,187 | |
| Income taxes | 67/77 | €2,206 | €962 | -€1,244 | -56.4% |
| Profit (loss) for the period | 9904 | €3,482 | -€3,461 | -€6,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,482 | -€3,461 | -€6,943 |
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 11 October 2026 via checked.be.