OHANA BE: 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 BE
Largest movements
- Cash +€8,630
up €8,630 (+51.5%), from €16,768 to €25,398
mainly Net result for the year (+€10,343) and Other debts (+€2,020)
- Receivables within one year +€3,271
up €3,271 (+127%), from €2,582 to €5,853
of which Trade receivables: +€3,969
- Tangible fixed assets -€1,998
down €1,998 (-34.2%), from €5,835 to €3,837
of which Plant, machinery and equipment: -€1,640
- Reserves +€8,677
up €8,677 (+55.6%), from €15,615 to €24,293
- Other debts +€2,020
up €2,020 (+44.9%), from €4,496 to €6,515
- Trade debts -€1,922
down €1,922 (-55.9%), from €3,439 to €1,517
- Tax, wage and social debts +€609
up €609 (+11.9%), from €5,107 to €5,716
- Gross operating margin +€8,197
up €8,197 (+103%), from €7,976 to €16,172
- Taxes +€1,788
up €1,788 (+155%), from €1,151 to €2,938
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 | €28,764 | €38,269 | +€9,505 | +33.0% |
| Fixed assets | 21/28 | €6,069 | €4,071 | -€1,998 | -32.9% |
| Tangible fixed assets | 22/27 | €5,835 | €3,837 | -€1,998 | -34.2% |
| Plant, machinery and equipment | 23 | €5,471 | €3,832 | -€1,640 | -30.0% |
| Furniture and vehicles | 24 | €363 | €5 | -€358 | -98.6% |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €22,695 | €34,198 | +€11,503 | +50.7% |
| Stocks and contracts in progress | 3 | €2,726 | €2,519 | -€207 | -7.6% |
| Stocks | 30/36 | €2,726 | €2,519 | -€207 | -7.6% |
| Amounts receivable within one year | 40/41 | €2,582 | €5,853 | +€3,271 | +127% |
| Trade receivables | 40 | €1,884 | €5,853 | +€3,969 | +211% |
| Other amounts receivable | 41 | €698 | €0 | -€698 | -100% |
| Cash at bank and in hand | 54/58 | €16,768 | €25,398 | +€8,630 | +51.5% |
| Deferred charges and accrued income | 490/1 | €619 | €428 | -€191 | -30.8% |
| Total equity and liabilities | 10/49 | €28,764 | €38,269 | +€9,505 | +33.0% |
| Equity | 10/15 | €15,715 | €24,393 | +€8,677 | +55.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €15,615 | €24,293 | +€8,677 | +55.6% |
| Distributable reserves | 133 | €15,615 | €24,293 | +€8,677 | +55.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,048 | €13,876 | +€828 | +6.3% |
| Amounts payable within one year | 42/48 | €13,042 | €13,748 | +€706 | +5.4% |
| Trade debts | 44 | €3,439 | €1,517 | -€1,922 | -55.9% |
| Suppliers | 440/4 | €3,439 | €1,517 | -€1,922 | -55.9% |
| Taxes, remuneration and social security | 45 | €5,107 | €5,716 | +€609 | +11.9% |
| Taxes | 450/3 | €5,107 | €5,716 | +€609 | +11.9% |
| Other amounts payable | 47/48 | €4,496 | €6,515 | +€2,020 | +44.9% |
| Accrued charges and deferred income | 492/3 | €7 | €128 | +€121 | +1,785% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €1,998 | -€0 | 0.0% |
| Other operating charges | 640/8 | €577 | €593 | +€16 | +2.8% |
| Gross operating margin | 9900 | €7,976 | €16,172 | +€8,197 | +103% |
| Operating profit (loss) | 9901 | €5,401 | €13,581 | +€8,180 | +151% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €295 | €299 | +€4 | +1.4% |
| Recurring financial charges | 65 | €295 | €299 | +€4 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €5,106 | €13,282 | +€8,176 | +160% |
| Income taxes | 67/77 | €1,151 | €2,938 | +€1,788 | +155% |
| Profit (loss) for the period | 9904 | €3,955 | €10,343 | +€6,388 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €3,955 | €10,343 | +€6,388 | +162% |
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 29 October 2026 via checked.be.