O’NÉ: 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’NÉ
Largest movements
- Cash -€4,157
down €4,157 (-41.7%), from €9,959 to €5,802
mainly Net result for the year (-€2,703) and Receivables within one year (-€2,387)
- Current investments -€2,769
down €2,769 (-61.1%), from €4,533 to €1,764
- Receivables within one year +€2,387
up €2,387 (+73.9%), from €3,229 to €5,616
- Stocks and contracts +€1,246
up €1,246 (+18.3%), from €6,818 to €8,064
- Deferred charges and accrued income -€458
down €458 (-41.5%), from €1,103 to €645
- Profit (loss) carried forward -€2,703
down €2,703, from €2,569 to -€133
- Tax, wage and social debts -€1,443
down €1,443 (-22.4%), from €6,448 to €5,006
of which Remuneration and social security: -€1,296
- Trade debts +€453
up €453 (+11.8%), from €3,827 to €4,280
- Financial charges +€588
up €588 (+57.1%), from €1,031 to €1,619
- Gross operating margin +€290
up €290 (+14.2%), from €2,034 to €2,324
- Depreciation +€43
up €43 (+2.5%), from €1,694 to €1,736
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 | €31,445 | €27,752 | -€3,693 | -11.7% |
| Fixed assets | 21/28 | €5,803 | €5,861 | +€58 | +1.0% |
| Tangible fixed assets | 22/27 | €5,803 | €5,861 | +€58 | +1.0% |
| Plant, machinery and equipment | 23 | €2,916 | €1,953 | -€963 | -33.0% |
| Furniture and vehicles | 24 | €1,611 | €2,921 | +€1,310 | +81.3% |
| Other tangible fixed assets | 26 | €1,276 | €987 | -€288 | -22.6% |
| Current assets | 29/58 | €25,642 | €21,891 | -€3,751 | -14.6% |
| Stocks and contracts in progress | 3 | €6,818 | €8,064 | +€1,246 | +18.3% |
| Stocks | 30/36 | €6,818 | €8,064 | +€1,246 | +18.3% |
| Amounts receivable within one year | 40/41 | €3,229 | €5,616 | +€2,387 | +73.9% |
| Other amounts receivable | 41 | €3,229 | €5,616 | +€2,387 | +73.9% |
| Current investments | 50/53 | €4,533 | €1,764 | -€2,769 | -61.1% |
| Cash at bank and in hand | 54/58 | €9,959 | €5,802 | -€4,157 | -41.7% |
| Deferred charges and accrued income | 490/1 | €1,103 | €645 | -€458 | -41.5% |
| Total equity and liabilities | 10/49 | €31,445 | €27,752 | -€3,693 | -11.7% |
| Equity | 10/15 | €21,169 | €18,467 | -€2,703 | -12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,569 | -€133 | -€2,703 | |
| Amounts payable | 17/49 | €10,276 | €9,285 | -€990 | -9.6% |
| Amounts payable within one year | 42/48 | €10,276 | €9,285 | -€990 | -9.6% |
| Trade debts | 44 | €3,827 | €4,280 | +€453 | +11.8% |
| Suppliers | 440/4 | €3,827 | €4,280 | +€453 | +11.8% |
| Taxes, remuneration and social security | 45 | €6,448 | €5,006 | -€1,443 | -22.4% |
| Taxes | 450/3 | €2,503 | €2,356 | -€147 | -5.9% |
| Remuneration and social security | 454/9 | €3,946 | €2,650 | -€1,296 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,694 | €1,736 | +€43 | +2.5% |
| Other operating charges | 640/8 | €1,707 | €1,707 | +€0 | 0.0% |
| Gross operating margin | 9900 | €2,034 | €2,324 | +€290 | +14.2% |
| Operating profit (loss) | 9901 | -€1,366 | -€1,119 | +€247 | +18.1% |
| Financial income | 75/76B | €47 | €36 | -€11 | -23.3% |
| Recurring financial income | 75 | €47 | €36 | -€11 | -23.3% |
| Financial charges | 65/66B | €1,031 | €1,619 | +€588 | +57.1% |
| Recurring financial charges | 65 | €1,031 | €1,619 | +€588 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,351 | -€2,703 | -€352 | -15.0% |
| Profit (loss) for the period | 9904 | -€2,351 | -€2,703 | -€352 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,351 | -€2,703 | -€352 | -15.0% |
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 17 October 2026 via checked.be.