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
- Current investments -€600,000
no longer reported in 2025 (was €600,000)
- Tangible fixed assets +€419,159
up €419,159 (+24.4%), from €1.7m to €2.1m
of which Land and buildings: +€344,798
- Cash -€111,728
down €111,728 (-53.5%), from €209,022 to €97,294
mainly Investment in fixed assets (net) (-€575,224) and Debts after one year (-€367,784)
- Receivables within one year -€81,302
down €81,302 (-65.5%), from €124,060 to €42,758
of which Other amounts receivable: -€52,173
- Debts after one year -€367,784
down €367,784 (-23.1%), from €1.6m to €1.2m
of which Financial debts: -€387,484
- Reserves +€94,467
up €94,467 (+14.1%), from €667,972 to €762,440
of which Distributable reserves: +€94,467
- Tax, wage and social debts -€76,903
down €76,903 (-77.0%), from €99,823 to €22,920
of which Taxes: -€76,613
- Current portion of long-term debt -€28,887
down €28,887 (-14.3%), from €201,957 to €173,070
- Gross operating margin -€414,831
down €414,831 (-46.6%), from €889,554 to €474,723
- Taxes -€118,659
down €118,659 (-59.3%), from €200,135 to €81,476
- Depreciation +€70,591
up €70,591 (+80.9%), from €87,262 to €157,853
- Financial charges -€12,960
down €12,960 (-17.7%), from €73,057 to €60,098
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 | €2,662,284 | €2,283,748 | -€378,536 | -14.2% |
| Fixed assets | 21/28 | €1,719,229 | €2,136,599 | +€417,371 | +24.3% |
| Intangible fixed assets | 21 | €2,502 | €713 | -€1,788 | -71.5% |
| Tangible fixed assets | 22/27 | €1,716,727 | €2,135,886 | +€419,159 | +24.4% |
| Land and buildings | 22 | €1,617,243 | €1,962,041 | +€344,798 | +21.3% |
| Plant, machinery and equipment | 23 | €14,814 | €18,366 | +€3,552 | +24.0% |
| Furniture and vehicles | 24 | €60,788 | €137,811 | +€77,022 | +127% |
| Leasing and similar rights | 25 | €23,881 | €17,668 | -€6,213 | -26.0% |
| Current assets | 29/58 | €943,056 | €147,149 | -€795,907 | -84.4% |
| Stocks and contracts in progress | 3 | €2,625 | €1,387 | -€1,237 | -47.1% |
| Stocks | 30/36 | €2,625 | €1,387 | -€1,237 | -47.1% |
| Amounts receivable within one year | 40/41 | €124,060 | €42,758 | -€81,302 | -65.5% |
| Trade receivables | 40 | €67,676 | €38,547 | -€29,129 | -43.0% |
| Other amounts receivable | 41 | €56,384 | €4,211 | -€52,173 | -92.5% |
| Current investments | 50/53 | €600,000 | - | -€600,000 | |
| Cash at bank and in hand | 54/58 | €209,022 | €97,294 | -€111,728 | -53.5% |
| Deferred charges and accrued income | 490/1 | €7,349 | €5,709 | -€1,640 | -22.3% |
| Total equity and liabilities | 10/49 | €2,662,284 | €2,283,748 | -€378,536 | -14.2% |
| Equity | 10/15 | €742,972 | €837,440 | +€94,467 | +12.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €667,972 | €762,440 | +€94,467 | +14.1% |
| Tax-exempt reserves | 132 | €16,750 | €16,750 | = | 0.0% |
| Distributable reserves | 133 | €651,222 | €745,690 | +€94,467 | +14.5% |
| Amounts payable | 17/49 | €1,919,312 | €1,446,308 | -€473,003 | -24.6% |
| Amounts payable after more than one year | 17 | €1,590,295 | €1,222,511 | -€367,784 | -23.1% |
| Financial debts | 170/4 | €1,523,215 | €1,135,731 | -€387,484 | -25.4% |
| Other amounts payable | 178/9 | €67,080 | €86,780 | +€19,700 | +29.4% |
| Amounts payable within one year | 42/48 | €319,649 | €210,502 | -€109,147 | -34.1% |
| Current portion of amounts payable after more than one year | 42 | €201,957 | €173,070 | -€28,887 | -14.3% |
| Trade debts | 44 | €13,509 | €9,621 | -€3,888 | -28.8% |
| Suppliers | 440/4 | €13,509 | €9,621 | -€3,888 | -28.8% |
| Advances received on contracts in progress | 46 | €2,694 | €3,281 | +€587 | +21.8% |
| Taxes, remuneration and social security | 45 | €99,823 | €22,920 | -€76,903 | -77.0% |
| Taxes | 450/3 | €93,895 | €17,282 | -€76,613 | -81.6% |
| Remuneration and social security | 454/9 | €5,928 | €5,638 | -€290 | -4.9% |
| Other amounts payable | 47/48 | €1,666 | €1,611 | -€55 | -3.3% |
| Accrued charges and deferred income | 492/3 | €9,368 | €13,296 | +€3,928 | +41.9% |
| Remuneration, social security and pensions | 62 | €57,552 | €50,498 | -€7,054 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,262 | €157,853 | +€70,591 | +80.9% |
| Other operating charges | 640/8 | €6,463 | €8,324 | +€1,861 | +28.8% |
| Gross operating margin | 9900 | €889,554 | €474,723 | -€414,831 | -46.6% |
| Operating profit (loss) | 9901 | €738,277 | €258,048 | -€480,229 | -65.0% |
| Financial income | 75/76B | €5,206 | €10,370 | +€5,164 | +99.2% |
| Recurring financial income | 75 | €5,206 | €10,370 | +€5,164 | +99.2% |
| Financial charges | 65/66B | €73,057 | €60,098 | -€12,960 | -17.7% |
| Recurring financial charges | 65 | €73,057 | €60,098 | -€12,960 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €670,425 | €208,320 | -€462,105 | -68.9% |
| Income taxes | 67/77 | €200,135 | €81,476 | -€118,659 | -59.3% |
| Profit (loss) for the period | 9904 | €470,290 | €126,844 | -€343,446 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €470,290 | €126,844 | -€343,446 | -73.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.