O-nest: 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-nest
Largest movements
- Stocks and contracts -€296,071
no longer reported in 2025 (was €296,071)
- Current investments +€163,820
new in 2025: €163,820
- Receivables within one year +€39,818
up €39,818 (+664%), from €5,996 to €45,814
of which Trade receivables: +€45,079
- Other debts -€297,563
no longer reported in 2025 (was €297,563)
- Tax, wage and social debts +€128,087
up €128,087 (+6,034%), from €2,123 to €130,210
of which Remuneration and social security: +€127,943
- Trade debts +€40,240
up €40,240 (+496%), from €8,117 to €48,357
- Profit (loss) carried forward +€35,352
up €35,352, from -€6,285 to €29,066
- Gross operating margin +€67,840
up €67,840, from -€26,664 to €41,176
- Other operating charges +€2,371
up €2,371 (+395%), from €599 to €2,970
- Taxes +€2,204
new in 2025: €2,204
- Financial charges -€1,247
down €1,247 (-65.7%), from €1,897 to €650
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 | €303,517 | €209,633 | -€93,884 | -30.9% |
| Current assets | 29/58 | €303,517 | €209,633 | -€93,884 | -30.9% |
| Stocks and contracts in progress | 3 | €296,071 | - | -€296,071 | |
| Stocks | 30/36 | €296,071 | - | -€296,071 | |
| Amounts receivable within one year | 40/41 | €5,996 | €45,814 | +€39,818 | +664% |
| Trade receivables | 40 | €735 | €45,814 | +€45,079 | +6,135% |
| Other amounts receivable | 41 | €5,261 | - | -€5,261 | |
| Current investments | 50/53 | - | €163,820 | +€163,820 | |
| Cash at bank and in hand | 54/58 | €1,393 | - | -€1,393 | |
| Deferred charges and accrued income | 490/1 | €58 | - | -€58 | |
| Total equity and liabilities | 10/49 | €303,517 | €209,633 | -€93,884 | -30.9% |
| Equity | 10/15 | -€4,285 | €31,066 | +€35,352 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,285 | €29,066 | +€35,352 | |
| Amounts payable | 17/49 | €307,803 | €178,567 | -€129,236 | -42.0% |
| Amounts payable within one year | 42/48 | €307,803 | €178,567 | -€129,236 | -42.0% |
| Trade debts | 44 | €8,117 | €48,357 | +€40,240 | +496% |
| Suppliers | 440/4 | €8,117 | €48,357 | +€40,240 | +496% |
| Taxes, remuneration and social security | 45 | €2,123 | €130,210 | +€128,087 | +6,034% |
| Taxes | 450/3 | €2,123 | €2,266 | +€143 | +6.8% |
| Remuneration and social security | 454/9 | - | €127,943 | +€127,943 | |
| Other amounts payable | 47/48 | €297,563 | - | -€297,563 | |
| Other operating charges | 640/8 | €599 | €2,970 | +€2,371 | +395% |
| Gross operating margin | 9900 | -€26,664 | €41,176 | +€67,840 | |
| Operating profit (loss) | 9901 | -€27,263 | €38,206 | +€65,470 | |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €1,897 | €650 | -€1,247 | -65.7% |
| Recurring financial charges | 65 | €1,897 | €650 | -€1,247 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,150 | €37,556 | +€66,707 | |
| Income taxes | 67/77 | - | €2,204 | +€2,204 | |
| Profit (loss) for the period | 9904 | -€29,150 | €35,352 | +€64,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,150 | €35,352 | +€64,502 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.