OHANA CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€72,508
up €72,508 (+315%), from €23,044 to €95,552
mainly Net result for the year (+€26,088) and Receivables within one year (+€19,528)
- Receivables within one year -€19,528
down €19,528 (-15.2%), from €128,255 to €108,727
of which Trade receivables: -€15,345
- Financial fixed assets -€10,620
no longer reported in 2025 (was €10,620)
- Tangible fixed assets +€6,459
up €6,459 (+133%), from €4,848 to €11,306
- Deferred charges and accrued income -€4,424
down €4,424 (-18.8%), from €23,480 to €19,056
- Profit (loss) carried forward +€26,088
up €26,088 (+37.2%), from -€70,161 to -€44,073
- Other debts +€10,174
up €10,174 (+8.6%), from €117,743 to €127,917
- Tax, wage and social debts +€4,482
up €4,482 (+10.0%), from €44,873 to €49,355
- Advances received +€3,895
up €3,895 (+546%), from €714 to €4,609
- Gross operating margin +€201,236
up €201,236 (+58.6%), from €343,140 to €544,376
- Staff costs +€102,017
up €102,017 (+25.2%), from €405,400 to €507,417
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.
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 | €190,774 | €234,641 | +€43,867 | +23.0% |
| Fixed assets | 21/28 | €15,995 | €11,306 | -€4,689 | -29.3% |
| Intangible fixed assets | 21 | €528 | - | -€528 | |
| Tangible fixed assets | 22/27 | €4,848 | €11,306 | +€6,459 | +133% |
| Furniture and vehicles | 24 | €4,848 | €11,306 | +€6,459 | +133% |
| Financial fixed assets | 28 | €10,620 | - | -€10,620 | |
| Current assets | 29/58 | €174,779 | €223,335 | +€48,556 | +27.8% |
| Amounts receivable within one year | 40/41 | €128,255 | €108,727 | -€19,528 | -15.2% |
| Trade receivables | 40 | €95,574 | €80,228 | -€15,345 | -16.1% |
| Other amounts receivable | 41 | €32,682 | €28,499 | -€4,183 | -12.8% |
| Cash at bank and in hand | 54/58 | €23,044 | €95,552 | +€72,508 | +315% |
| Deferred charges and accrued income | 490/1 | €23,480 | €19,056 | -€4,424 | -18.8% |
| Total equity and liabilities | 10/49 | €190,774 | €234,641 | +€43,867 | +23.0% |
| Equity | 10/15 | €14,839 | €40,927 | +€26,088 | +176% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,161 | -€44,073 | +€26,088 | +37.2% |
| Amounts payable | 17/49 | €175,935 | €193,714 | +€17,779 | +10.1% |
| Amounts payable within one year | 42/48 | €175,935 | €193,714 | +€17,779 | +10.1% |
| Trade debts | 44 | €12,606 | €11,833 | -€773 | -6.1% |
| Suppliers | 440/4 | €12,606 | €11,833 | -€773 | -6.1% |
| Advances received on contracts in progress | 46 | €714 | €4,609 | +€3,895 | +546% |
| Taxes, remuneration and social security | 45 | €44,873 | €49,355 | +€4,482 | +10.0% |
| Remuneration and social security | 454/9 | €44,873 | €49,355 | +€4,482 | +10.0% |
| Other amounts payable | 47/48 | €117,743 | €127,917 | +€10,174 | +8.6% |
| Remuneration, social security and pensions | 62 | €405,400 | €507,417 | +€102,017 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,603 | €4,088 | -€515 | -11.2% |
| Other operating charges | 640/8 | €2,487 | €5,133 | +€2,646 | +106% |
| Gross operating margin | 9900 | €343,140 | €544,376 | +€201,236 | +58.6% |
| Operating profit (loss) | 9901 | -€69,350 | €27,738 | +€97,088 | |
| Financial income | 75/76B | €421 | €370 | -€50 | -12.0% |
| Recurring financial income | 75 | €421 | €370 | -€50 | -12.0% |
| Financial charges | 65/66B | €813 | €2,020 | +€1,208 | +149% |
| Recurring financial charges | 65 | €813 | €2,020 | +€1,208 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€69,741 | €26,088 | +€95,829 | |
| Income taxes | 67/77 | -€140 | - | +€140 | |
| Profit (loss) for the period | 9904 | -€69,601 | €26,088 | +€95,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,601 | €26,088 | +€95,690 |
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 1 November 2026 via checked.be.