Ohanami: what changed
Two fiscal 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.
Ohanami
Largest movements
- Cash -€31,100
down €31,100 (-58.8%), from €52,921 to €21,821
mainly Other debts (-€34,606) and Receivables within one year (-€19,538)
- Receivables within one year +€19,538
up €19,538 (+241.4%), from €8,095 to €27,633
of which Trade receivables: +€13,916
- Financial fixed assets +€18,000
up €18,000 (+2676.0%), from €673 to €18,673
- Tangible fixed assets -€7,940
down €7,940 (-22.8%), from €34,864 to €26,924
- Other debts -€34,606
down €34,606 (-100.0%), from €34,606 to €0
- Profit (loss) carried forward +€24,321
up €24,321 (+60.5%), from €40,210 to €64,531
- Tax, wage and social debts +€8,124
up €8,124 (+42.2%), from €19,232 to €27,356
- Gross operating margin -€5,873
down €5,873 (-12.2%), from €48,253 to €42,380
- Depreciation +€3,102
up €3,102 (+64.1%), from €4,838 to €7,940
- Taxes -€1,757
down €1,757 (-15.6%), from €11,298 to €9,541
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 | €96,552 | €95,049 | -€1,503 | -1.6% |
| Fixed assets | 21/28 | €35,537 | €45,596 | +€10,060 | +28.3% |
| Tangible fixed assets | 22/27 | €34,864 | €26,924 | -€7,940 | -22.8% |
| Furniture and vehicles | 24 | €34,864 | €26,924 | -€7,940 | -22.8% |
| Financial fixed assets | 28 | €673 | €18,673 | +€18,000 | +2676.0% |
| Current assets | 29/58 | €61,016 | €49,453 | -€11,562 | -19.0% |
| Amounts receivable within one year | 40/41 | €8,095 | €27,633 | +€19,538 | +241.4% |
| Trade receivables | 40 | €7,905 | €21,821 | +€13,916 | +176.0% |
| Other amounts receivable | 41 | €189 | €5,812 | +€5,622 | +2968.4% |
| Cash at bank and in hand | 54/58 | €52,921 | €21,821 | -€31,100 | -58.8% |
| Total equity and liabilities | 10/49 | €96,552 | €95,049 | -€1,503 | -1.6% |
| Equity | 10/15 | €42,210 | €66,531 | +€24,321 | +57.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,210 | €64,531 | +€24,321 | +60.5% |
| Amounts payable | 17/49 | €54,342 | €28,518 | -€25,824 | -47.5% |
| Amounts payable within one year | 42/48 | €54,342 | €28,518 | -€25,824 | -47.5% |
| Trade debts | 44 | €504 | €1,162 | +€658 | +130.5% |
| Suppliers | 440/4 | €504 | €1,162 | +€658 | +130.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,232 | €27,356 | +€8,124 | +42.2% |
| Taxes | 450/3 | €19,232 | €27,356 | +€8,124 | +42.2% |
| Other amounts payable | 47/48 | €34,606 | €0 | -€34,606 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,838 | €7,940 | +€3,102 | +64.1% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €48,253 | €42,380 | -€5,873 | -12.2% |
| Operating profit (loss) | 9901 | €42,909 | €33,920 | -€8,990 | -21.0% |
| Financial income | 75/76B | €0 | €116 | +€116 | +1164100.0% |
| Recurring financial income | 75 | €0 | €116 | +€116 | +1164100.0% |
| Financial charges | 65/66B | €67 | €175 | +€108 | +160.5% |
| Recurring financial charges | 65 | €67 | €175 | +€108 | +160.5% |
| Profit (loss) for the period before taxes | 9903 | €42,842 | €33,862 | -€8,981 | -21.0% |
| Income taxes | 67/77 | €11,298 | €9,541 | -€1,757 | -15.6% |
| Profit (loss) for the period | 9904 | €31,545 | €24,321 | -€7,224 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,545 | €24,321 | -€7,224 | -22.9% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.