O-NIVA: 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-NIVA
Largest movements
- Receivables within one year +€52,523
up €52,523 (+75.6%), from €69,493 to €122,016
of which Trade receivables: +€103,653
- Cash -€1,848
down €1,848 (-5.1%), from €36,385 to €34,537
mainly Contributions, distributions and other (-€96,861) and Receivables within one year (-€52,523)
- Trade debts +€41,536
up €41,536 (+1,834%), from €2,264 to €43,800
- Reserves -€21,076
down €21,076 (-21.8%), from €96,861 to €75,785
- Tax, wage and social debts +€18,989
up €18,989 (+437%), from €4,350 to €23,339
- Other debts +€9,613
new in 2025: €9,613
- Accrued charges and deferred income +€2,284
new in 2025: €2,284
- Gross operating margin +€76,376
up €76,376 (+347%), from €22,006 to €98,382
- Taxes +€14,189
up €14,189 (+232%), from €6,127 to €20,316
- Financial income -€2,379
down €2,379 (-100.0%), from €2,379 to €0
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 | €108,475 | €159,822 | +€51,346 | +47.3% |
| Fixed assets | 21/28 | €2,180 | €3,227 | +€1,047 | +48.0% |
| Tangible fixed assets | 22/27 | €2,180 | €3,227 | +€1,047 | +48.0% |
| Plant, machinery and equipment | 23 | €923 | €462 | -€462 | -50.0% |
| Furniture and vehicles | 24 | €1,256 | €2,765 | +€1,509 | +120% |
| Current assets | 29/58 | €106,295 | €156,594 | +€50,299 | +47.3% |
| Amounts receivable within one year | 40/41 | €69,493 | €122,016 | +€52,523 | +75.6% |
| Trade receivables | 40 | €18,363 | €122,016 | +€103,653 | +564% |
| Other amounts receivable | 41 | €51,130 | €0 | -€51,130 | -100% |
| Cash at bank and in hand | 54/58 | €36,385 | €34,537 | -€1,848 | -5.1% |
| Deferred charges and accrued income | 490/1 | €417 | €41 | -€376 | -90.2% |
| Total equity and liabilities | 10/49 | €108,475 | €159,822 | +€51,346 | +47.3% |
| Equity | 10/15 | €101,861 | €80,785 | -€21,076 | -20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,861 | €75,785 | -€21,076 | -21.8% |
| Distributable reserves | 133 | €96,861 | €75,785 | -€21,076 | -21.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,614 | €79,037 | +€72,422 | +1,095% |
| Amounts payable within one year | 42/48 | €6,614 | €76,752 | +€70,138 | +1,060% |
| Trade debts | 44 | €2,264 | €43,800 | +€41,536 | +1,834% |
| Suppliers | 440/4 | €2,264 | €43,800 | +€41,536 | +1,834% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,350 | €23,339 | +€18,989 | +437% |
| Taxes | 450/3 | €4,350 | €23,339 | +€18,989 | +437% |
| Other amounts payable | 47/48 | - | €9,613 | +€9,613 | |
| Accrued charges and deferred income | 492/3 | - | €2,284 | +€2,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543 | €1,197 | -€346 | -22.4% |
| Other operating charges | 640/8 | €627 | €602 | -€25 | -4.0% |
| Gross operating margin | 9900 | €22,006 | €98,382 | +€76,376 | +347% |
| Operating profit (loss) | 9901 | €19,836 | €96,583 | +€76,747 | +387% |
| Financial income | 75/76B | €2,379 | €0 | -€2,379 | -100.0% |
| Recurring financial income | 75 | €2,379 | €0 | -€2,379 | -100.0% |
| Financial charges | 65/66B | €178 | €482 | +€305 | +171% |
| Recurring financial charges | 65 | €178 | €482 | +€305 | +171% |
| Profit (loss) for the period before taxes | 9903 | €22,038 | €96,101 | +€74,063 | +336% |
| Income taxes | 67/77 | €6,127 | €20,316 | +€14,189 | +232% |
| Profit (loss) for the period | 9904 | €15,911 | €75,785 | +€59,874 | +376% |
| Profit (loss) for the period to be appropriated | 9905 | €15,911 | €75,785 | +€59,874 | +376% |
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 24 October 2026 via checked.be.