BVBA ONGHENA: 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.
BVBA ONGHENA
Largest movements
- Tangible fixed assets -€3,265
down €3,265 (-1.4%), from €225,238 to €221,973
of which Furniture and vehicles: -€3,265
- Receivables within one year -€2,389
down €2,389 (-19.4%), from €12,341 to €9,952
- Reserves +€34,000
up €34,000 (+46.5%), from €73,177 to €107,177
of which Distributable reserves: +€35,860
- Other debts -€29,855
down €29,855 (-38.1%), from €78,341 to €48,485
- Current portion of long-term debt -€11,678
down €11,678 (-47.8%), from €24,452 to €12,774
- Accrued charges and deferred income +€4,518
new in 2025: €4,518
- Gross operating margin +€7,888
up €7,888 (+12.3%), from €64,318 to €72,205
- Financial charges +€3,073
up €3,073 (+84.8%), from €3,625 to €6,698
- Other operating charges +€2,502
up €2,502 (+91.2%), from €2,744 to €5,247
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,630 | €233,099 | -€5,531 | -2.3% |
| Fixed assets | 21/28 | €225,602 | €222,337 | -€3,265 | -1.4% |
| Tangible fixed assets | 22/27 | €225,238 | €221,973 | -€3,265 | -1.4% |
| Land and buildings | 22 | €221,973 | €221,973 | = | 0.0% |
| Furniture and vehicles | 24 | €3,265 | €0 | -€3,265 | -100% |
| Financial fixed assets | 28 | €364 | €364 | = | 0.0% |
| Current assets | 29/58 | €13,028 | €10,762 | -€2,266 | -17.4% |
| Amounts receivable within one year | 40/41 | €12,341 | €9,952 | -€2,389 | -19.4% |
| Other amounts receivable | 41 | €12,341 | €9,952 | -€2,389 | -19.4% |
| Deferred charges and accrued income | 490/1 | €688 | €810 | +€122 | +17.8% |
| Total equity and liabilities | 10/49 | €238,630 | €233,099 | -€5,531 | -2.3% |
| Equity | 10/15 | €106,853 | €141,413 | +€34,560 | +32.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,177 | €107,177 | +€34,000 | +46.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €117 | €117 | = | 0.0% |
| Distributable reserves | 133 | €71,200 | €107,060 | +€35,860 | +50.4% |
| Profit (loss) carried forward | 14 | €21,276 | €21,836 | +€560 | +2.6% |
| Amounts payable | 17/49 | €131,777 | €91,686 | -€40,092 | -30.4% |
| Amounts payable after more than one year | 17 | €7,229 | €5,857 | -€1,372 | -19.0% |
| Financial debts | 170/4 | €7,229 | €5,857 | -€1,372 | -19.0% |
| Amounts payable within one year | 42/48 | €124,549 | €81,311 | -€43,237 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €24,452 | €12,774 | -€11,678 | -47.8% |
| Financial debts | 43 | €4,561 | €2,617 | -€1,944 | -42.6% |
| Credit institutions | 430/8 | €4,561 | €2,617 | -€1,944 | -42.6% |
| Trade debts | 44 | €29 | €0 | -€29 | -100% |
| Suppliers | 440/4 | €29 | €0 | -€29 | -100% |
| Taxes, remuneration and social security | 45 | €17,167 | €17,435 | +€269 | +1.6% |
| Taxes | 450/3 | €17,167 | €17,435 | +€269 | +1.6% |
| Other amounts payable | 47/48 | €78,341 | €48,485 | -€29,855 | -38.1% |
| Accrued charges and deferred income | 492/3 | - | €4,518 | +€4,518 | |
| Other operating charges | 640/8 | €2,744 | €5,247 | +€2,502 | +91.2% |
| Non-recurring operating charges | 66A | - | €3,265 | +€3,265 | |
| Gross operating margin | 9900 | €64,318 | €72,205 | +€7,888 | +12.3% |
| Operating profit (loss) | 9901 | €61,574 | €63,694 | +€2,120 | +3.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -57.1% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -57.1% |
| Financial charges | 65/66B | €3,625 | €6,698 | +€3,073 | +84.8% |
| Recurring financial charges | 65 | €3,625 | €6,698 | +€3,073 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | €57,949 | €56,996 | -€953 | -1.6% |
| Income taxes | 67/77 | €22,167 | €22,435 | +€269 | +1.2% |
| Profit (loss) for the period | 9904 | €35,782 | €34,560 | -€1,222 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,782 | €34,560 | -€1,222 | -3.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.