bOneA: 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.
bOneA
Largest movements
- Tangible fixed assets +€120,189
up €120,189 (+20.8%), from €576,713 to €696,902
of which Plant, machinery and equipment: +€187,594
- Cash -€87,847
down €87,847 (-85.1%), from €103,248 to €15,401
mainly Investment in fixed assets (net) (-€220,841) and Debts after one year (-€57,857)
- Stocks and contracts +€34,374
up €34,374 (+25.9%), from €132,513 to €166,886
- Receivables within one year +€20,028
up €20,028 (+50.8%), from €39,439 to €59,467
of which Trade receivables: +€12,082
- Receivables after one year +€19,131
up €19,131 (+8213.5%), from €233 to €19,364
- Other debts +€96,348
new in 2026: €96,348
- Debts after one year -€57,857
down €57,857 (-23.7%), from €244,140 to €186,283
- Trade debts +€46,363
up €46,363 (+435.5%), from €10,645 to €57,009
- Reserves +€27,950
up €27,950 (+10.4%), from €268,191 to €296,142
- Gross operating margin -€52,815
down €52,815 (-24.3%), from €217,590 to €164,775
- Turnover -€46,850
down €46,850 (-10.0%), from €470,324 to €423,474
- Taxes -€21,033
down €21,033 (-61.3%), from €34,313 to €13,281
- Depreciation +€19,671
up €19,671 (+24.3%), from €80,981 to €100,652
- Financial income -€17,287
down €17,287 (-95.2%), from €18,157 to €870
of which Non-recurring financial income: -€11,870
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €855,289 | €966,099 | +€110,810 | +13.0% |
| Fixed assets | 21/28 | €576,763 | €696,952 | +€120,189 | +20.8% |
| Tangible fixed assets | 22/27 | €576,713 | €696,902 | +€120,189 | +20.8% |
| Land and buildings | 22 | €184,078 | €170,420 | -€13,658 | -7.4% |
| Plant, machinery and equipment | 23 | €40,681 | €228,275 | +€187,594 | +461.1% |
| Furniture and vehicles | 24 | €125,627 | €88,210 | -€37,417 | -29.8% |
| Other tangible fixed assets | 26 | €226,328 | €209,997 | -€16,330 | -7.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €278,526 | €269,148 | -€9,379 | -3.4% |
| Amounts receivable after more than one year | 29 | €233 | €19,364 | +€19,131 | +8213.5% |
| Other amounts receivable | 291 | €233 | €19,364 | +€19,131 | +8213.5% |
| Stocks and contracts in progress | 3 | €132,513 | €166,886 | +€34,374 | +25.9% |
| Stocks | 30/36 | €132,513 | €166,886 | +€34,374 | +25.9% |
| Amounts receivable within one year | 40/41 | €39,439 | €59,467 | +€20,028 | +50.8% |
| Trade receivables | 40 | €33,880 | €45,962 | +€12,082 | +35.7% |
| Other amounts receivable | 41 | €5,559 | €13,505 | +€7,946 | +142.9% |
| Cash at bank and in hand | 54/58 | €103,248 | €15,401 | -€87,847 | -85.1% |
| Deferred charges and accrued income | 490/1 | €3,094 | €8,029 | +€4,936 | +159.5% |
| Total equity and liabilities | 10/49 | €855,289 | €966,099 | +€110,810 | +13.0% |
| Equity | 10/15 | €443,549 | €471,499 | +€27,950 | +6.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €268,191 | €296,142 | +€27,950 | +10.4% |
| Distributable reserves | 133 | €268,191 | €296,142 | +€27,950 | +10.4% |
| Profit (loss) carried forward | 14 | €156,765 | €156,765 | = | 0.0% |
| Amounts payable | 17/49 | €411,741 | €494,601 | +€82,860 | +20.1% |
| Amounts payable after more than one year | 17 | €244,140 | €186,283 | -€57,857 | -23.7% |
| Financial debts | 170/4 | €244,140 | €186,283 | -€57,857 | -23.7% |
| Amounts payable within one year | 42/48 | €161,847 | €303,250 | +€141,403 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €55,860 | €57,857 | +€1,997 | +3.6% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €60,000 | €60,000 | = | 0.0% |
| Trade debts | 44 | €10,645 | €57,009 | +€46,363 | +435.5% |
| Suppliers | 440/4 | €10,645 | €57,009 | +€46,363 | +435.5% |
| Taxes, remuneration and social security | 45 | €35,342 | €32,036 | -€3,306 | -9.4% |
| Taxes | 450/3 | €20,691 | €17,584 | -€3,107 | -15.0% |
| Remuneration and social security | 454/9 | €14,651 | €14,452 | -€198 | -1.4% |
| Other amounts payable | 47/48 | - | €96,348 | +€96,348 | |
| Accrued charges and deferred income | 492/3 | €5,753 | €5,067 | -€686 | -11.9% |
| Turnover | 70 | €470,324 | €423,474 | -€46,850 | -10.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €275,819 | €273,161 | -€2,658 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,981 | €100,652 | +€19,671 | +24.3% |
| Other operating charges | 640/8 | €15,881 | €6,018 | -€9,864 | -62.1% |
| Non-recurring operating charges | 66A | €11,600 | - | -€11,600 | |
| Gross operating margin | 9900 | €217,590 | €164,775 | -€52,815 | -24.3% |
| Operating profit (loss) | 9901 | €109,128 | €58,105 | -€51,023 | -46.8% |
| Financial income | 75/76B | €18,157 | €870 | -€17,287 | -95.2% |
| Recurring financial income | 75 | €6,288 | €870 | -€5,417 | -86.2% |
| Non-recurring financial income | 76B | €11,870 | - | -€11,870 | |
| Financial charges | 65/66B | €32,623 | €17,744 | -€14,878 | -45.6% |
| Recurring financial charges | 65 | €32,623 | €17,744 | -€14,878 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €94,662 | €41,231 | -€53,431 | -56.4% |
| Income taxes | 67/77 | €34,313 | €13,281 | -€21,033 | -61.3% |
| Profit (loss) for the period | 9904 | €60,349 | €27,950 | -€32,399 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,349 | €27,950 | -€32,399 | -53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.