O.N.S.: 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.S.
Largest movements
- Receivables within one year -€134,193
down €134,193 (-83.8%), from €160,109 to €25,917
of which Other amounts receivable: -€123,279
- Cash -€13,595
down €13,595 (-82.0%), from €16,581 to €2,986
mainly Other debts (-€144,566) and Trade debts (-€11,005)
- Deferred charges and accrued income -€12,039
no longer reported in 2026 (was €12,039)
- Other debts -€144,566
down €144,566 (-98.0%), from €147,566 to €3,000
- Trade debts -€11,005
down €11,005 (-63.9%), from €17,226 to €6,221
- Tax, wage and social debts -€4,491
down €4,491 (-97.4%), from €4,608 to €118
- Gross operating margin -€12,605
down €12,605, from €8,872 to -€3,733
- Financial income -€4,829
down €4,829 (-50.4%), from €9,580 to €4,751
- Taxes -€4,491
down €4,491 (-97.4%), from €4,608 to €118
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.
Derived cash bridge
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 | €188,730 | €28,903 | -€159,827 | -84.7% |
| Current assets | 29/58 | €188,730 | €28,903 | -€159,827 | -84.7% |
| Amounts receivable within one year | 40/41 | €160,109 | €25,917 | -€134,193 | -83.8% |
| Trade receivables | 40 | €34,439 | €23,526 | -€10,914 | -31.7% |
| Other amounts receivable | 41 | €125,670 | €2,391 | -€123,279 | -98.1% |
| Cash at bank and in hand | 54/58 | €16,581 | €2,986 | -€13,595 | -82.0% |
| Deferred charges and accrued income | 490/1 | €12,039 | - | -€12,039 | |
| Total equity and liabilities | 10/49 | €188,730 | €28,903 | -€159,827 | -84.7% |
| Equity | 10/15 | €19,329 | €19,564 | +€235 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,129 | €13,364 | +€235 | +1.8% |
| Distributable reserves | 133 | €13,129 | €13,364 | +€235 | +1.8% |
| Amounts payable | 17/49 | €169,401 | €9,339 | -€160,062 | -94.5% |
| Amounts payable within one year | 42/48 | €169,401 | €9,339 | -€160,062 | -94.5% |
| Trade debts | 44 | €17,226 | €6,221 | -€11,005 | -63.9% |
| Suppliers | 440/4 | €17,226 | €6,221 | -€11,005 | -63.9% |
| Taxes, remuneration and social security | 45 | €4,608 | €118 | -€4,491 | -97.4% |
| Taxes | 450/3 | €4,608 | €118 | -€4,491 | -97.4% |
| Other amounts payable | 47/48 | €147,566 | €3,000 | -€144,566 | -98.0% |
| Other operating charges | 640/8 | €658 | €580 | -€78 | -11.8% |
| Gross operating margin | 9900 | €8,872 | -€3,733 | -€12,605 | |
| Operating profit (loss) | 9901 | €8,214 | -€4,313 | -€12,528 | |
| Financial income | 75/76B | €9,580 | €4,751 | -€4,829 | -50.4% |
| Recurring financial income | 75 | €9,580 | €4,751 | -€4,829 | -50.4% |
| Financial charges | 65/66B | €56 | €85 | +€28 | +49.9% |
| Recurring financial charges | 65 | €56 | €85 | +€28 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €17,737 | €353 | -€17,384 | -98.0% |
| Income taxes | 67/77 | €4,608 | €118 | -€4,491 | -97.4% |
| Profit (loss) for the period | 9904 | €13,129 | €235 | -€12,894 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,129 | €235 | -€12,894 | -98.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.