O.N.J.: 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.
O.N.J.
Largest movements
- Receivables within one year +€5,295
up €5,295 (+20.2%), from €26,216 to €31,510
of which Other amounts receivable: +€5,295
- Tangible fixed assets -€1,812
down €1,812 (-27.7%), from €6,534 to €4,723
of which Plant, machinery and equipment: -€1,001
- Cash -€776
down €776 (-93.7%), from €828 to €52
mainly Receivables within one year (-€5,295) and Trade debts (-€122)
- Profit (loss) carried forward +€2,576
up €2,576 (+30.2%), from €8,543 to €11,119
- Gross operating margin +€1,052
up €1,052 (+26.5%), from €3,977 to €5,029
- Other operating charges +€402
up €402 (+630%), from €64 to €465
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 | €40,328 | €43,035 | +€2,707 | +6.7% |
| Fixed assets | 21/28 | €6,534 | €4,723 | -€1,812 | -27.7% |
| Tangible fixed assets | 22/27 | €6,534 | €4,723 | -€1,812 | -27.7% |
| Plant, machinery and equipment | 23 | €3,694 | €2,693 | -€1,001 | -27.1% |
| Furniture and vehicles | 24 | €2,840 | €2,030 | -€811 | -28.5% |
| Current assets | 29/58 | €33,793 | €38,312 | +€4,519 | +13.4% |
| Stocks and contracts in progress | 3 | €6,750 | €6,750 | = | 0.0% |
| Stocks | 30/36 | €6,750 | €6,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,216 | €31,510 | +€5,295 | +20.2% |
| Trade receivables | 40 | €7,265 | €7,265 | = | 0.0% |
| Other amounts receivable | 41 | €18,951 | €24,246 | +€5,295 | +27.9% |
| Cash at bank and in hand | 54/58 | €828 | €52 | -€776 | -93.7% |
| Total equity and liabilities | 10/49 | €40,328 | €43,035 | +€2,707 | +6.7% |
| Equity | 10/15 | €38,543 | €41,119 | +€2,576 | +6.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €8,543 | €11,119 | +€2,576 | +30.2% |
| Amounts payable | 17/49 | €1,785 | €1,916 | +€131 | +7.3% |
| Amounts payable within one year | 42/48 | €1,785 | €1,916 | +€131 | +7.3% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €778 | €656 | -€122 | -15.7% |
| Suppliers | 440/4 | €778 | €656 | -€122 | -15.7% |
| Taxes, remuneration and social security | 45 | €1,007 | €1,260 | +€253 | +25.2% |
| Taxes | 450/3 | €1,007 | €1,260 | +€253 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,812 | €1,812 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +630% |
| Gross operating margin | 9900 | €3,977 | €5,029 | +€1,052 | +26.5% |
| Operating profit (loss) | 9901 | €2,102 | €2,752 | +€651 | +31.0% |
| Financial income | 75/76B | €12 | €12 | +€0 | +1.7% |
| Recurring financial income | 75 | €12 | €12 | +€0 | +1.7% |
| Financial charges | 65/66B | €197 | €188 | -€8 | -4.3% |
| Recurring financial charges | 65 | €197 | €188 | -€8 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €1,917 | €2,576 | +€659 | +34.4% |
| Profit (loss) for the period | 9904 | €1,917 | €2,576 | +€659 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,917 | €2,576 | +€659 | +34.4% |
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 28 October 2026 via checked.be.