OHANA LS: 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 LS
Largest movements
- Tangible fixed assets +€48,866
up €48,866 (+460%), from €10,615 to €59,481
of which Leasing and similar rights: +€50,894
- Receivables within one year +€17,024
up €17,024 (+90.6%), from €18,793 to €35,817
of which Trade receivables: +€15,736
- Cash +€5,159
up €5,159 (+35.0%), from €14,723 to €19,882
mainly Debts after one year (+€31,929) and Tax, wage and social debts (+€30,168)
- Debts after one year +€31,929
new in 2025: €31,929
- Tax, wage and social debts +€30,168
up €30,168 (+730%), from €4,130 to €34,298
of which Remuneration and social security: +€33,808
- Other debts -€13,014
down €13,014 (-80.6%), from €16,151 to €3,137
- Current portion of long-term debt +€10,356
new in 2025: €10,356
- Profit (loss) carried forward +€8,440
new in 2025: €8,440
- Gross operating margin +€17,235
up €17,235 (+299%), from €5,767 to €23,002
- Depreciation +€6,754
up €6,754 (+115%), from €5,871 to €12,626
- Other operating charges +€1,140
up €1,140 (+326%), from €349 to €1,489
- Financial charges +€411
up €411 (+1,182%), from €35 to €446
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 | €44,353 | €115,180 | +€70,826 | +160% |
| Fixed assets | 21/28 | €10,615 | €59,481 | +€48,866 | +460% |
| Tangible fixed assets | 22/27 | €10,615 | €59,481 | +€48,866 | +460% |
| Plant, machinery and equipment | 23 | - | €1,469 | +€1,469 | |
| Furniture and vehicles | 24 | €10,615 | €7,118 | -€3,497 | -32.9% |
| Leasing and similar rights | 25 | - | €50,894 | +€50,894 | |
| Current assets | 29/58 | €33,738 | €55,699 | +€21,960 | +65.1% |
| Amounts receivable within one year | 40/41 | €18,793 | €35,817 | +€17,024 | +90.6% |
| Trade receivables | 40 | €15,905 | €31,641 | +€15,736 | +98.9% |
| Other amounts receivable | 41 | €2,888 | €4,176 | +€1,288 | +44.6% |
| Cash at bank and in hand | 54/58 | €14,723 | €19,882 | +€5,159 | +35.0% |
| Deferred charges and accrued income | 490/1 | €223 | - | -€223 | |
| Total equity and liabilities | 10/49 | €44,353 | €115,180 | +€70,826 | +160% |
| Equity | 10/15 | €24,072 | €32,513 | +€8,440 | +35.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €14,072 | €14,072 | = | 0.0% |
| Distributable reserves | 133 | €14,072 | €14,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,440 | +€8,440 | |
| Amounts payable | 17/49 | €20,281 | €82,667 | +€62,386 | +308% |
| Amounts payable after more than one year | 17 | - | €31,929 | +€31,929 | |
| Financial debts | 170/4 | - | €31,929 | +€31,929 | |
| Amounts payable within one year | 42/48 | €20,281 | €50,738 | +€30,457 | +150% |
| Current portion of amounts payable after more than one year | 42 | - | €10,356 | +€10,356 | |
| Trade debts | 44 | - | €2,948 | +€2,948 | |
| Suppliers | 440/4 | - | €2,948 | +€2,948 | |
| Taxes, remuneration and social security | 45 | €4,130 | €34,298 | +€30,168 | +730% |
| Taxes | 450/3 | €4,130 | €490 | -€3,640 | -88.1% |
| Remuneration and social security | 454/9 | - | €33,808 | +€33,808 | |
| Other amounts payable | 47/48 | €16,151 | €3,137 | -€13,014 | -80.6% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,871 | €12,626 | +€6,754 | +115% |
| Other operating charges | 640/8 | €349 | €1,489 | +€1,140 | +326% |
| Gross operating margin | 9900 | €5,767 | €23,002 | +€17,235 | +299% |
| Operating profit (loss) | 9901 | -€454 | €8,887 | +€9,341 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €35 | €446 | +€411 | +1,182% |
| Recurring financial charges | 65 | €35 | €446 | +€411 | +1,182% |
| Profit (loss) for the period before taxes | 9903 | -€489 | €8,440 | +€8,929 | |
| Profit (loss) for the period | 9904 | -€489 | €8,440 | +€8,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€489 | €8,440 | +€8,929 |
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 15 October 2026 via checked.be.