ON/OFF LAB: 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.
ON/OFF LAB
Largest movements
- Receivables within one year +€10,408
up €10,408 (+246.4%), from €4,224 to €14,632
of which Trade receivables: +€10,800
- Deferred charges and accrued income +€8,109
up €8,109 (+10064.0%), from €81 to €8,189
- Stocks and contracts -€5,526
no longer reported in 2025 (was €5,526)
- Cash +€2,706
up €2,706 (+8.9%), from €30,525 to €33,231
mainly Trade debts (+€6,256) and Stocks and contracts (+€5,526)
- Trade debts +€6,256
up €6,256 (+123.0%), from €5,087 to €11,343
- Other debts +€4,560
up €4,560 (+75.8%), from €6,014 to €10,574
- Tax, wage and social debts +€3,339
up €3,339 (+251.0%), from €1,330 to €4,670
of which Remuneration and social security: +€2,400
- Profit (loss) carried forward +€2,057
up €2,057 (+5.9%), from €34,619 to €36,676
- Accrued charges and deferred income -€805
no longer reported in 2025 (was €805)
- Gross operating margin +€8,147
up €8,147 (+277.9%), from €2,932 to €11,079
- Depreciation +€2,891
up €2,891 (+122.3%), from €2,364 to €5,255
- Financial charges +€2,192
up €2,192 (+225.9%), from €970 to €3,162
- Taxes +€898
up €898 (+261.8%), from €343 to €1,241
- Financial income +€873
up €873 (+4737.7%), from €18 to €892
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.
Cash bridge derived
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 | €49,355 | €64,763 | +€15,408 | +31.2% |
| Fixed assets | 21/28 | €9,000 | €8,711 | -€289 | -3.2% |
| Tangible fixed assets | 22/27 | €9,000 | €8,711 | -€289 | -3.2% |
| Furniture and vehicles | 24 | €9,000 | €8,711 | -€289 | -3.2% |
| Current assets | 29/58 | €40,355 | €56,052 | +€15,696 | +38.9% |
| Stocks and contracts in progress | 3 | €5,526 | - | -€5,526 | |
| Stocks | 30/36 | €5,526 | - | -€5,526 | |
| Amounts receivable within one year | 40/41 | €4,224 | €14,632 | +€10,408 | +246.4% |
| Trade receivables | 40 | €3,371 | €14,171 | +€10,800 | +320.4% |
| Other amounts receivable | 41 | €853 | €461 | -€392 | -46.0% |
| Cash at bank and in hand | 54/58 | €30,525 | €33,231 | +€2,706 | +8.9% |
| Deferred charges and accrued income | 490/1 | €81 | €8,189 | +€8,109 | +10064.0% |
| Total equity and liabilities | 10/49 | €49,355 | €64,763 | +€15,408 | +31.2% |
| Equity | 10/15 | €36,119 | €38,176 | +€2,057 | +5.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,619 | €36,676 | +€2,057 | +5.9% |
| Amounts payable | 17/49 | €13,236 | €26,587 | +€13,350 | +100.9% |
| Amounts payable within one year | 42/48 | €12,431 | €26,587 | +€14,155 | +113.9% |
| Trade debts | 44 | €5,087 | €11,343 | +€6,256 | +123.0% |
| Suppliers | 440/4 | €5,087 | €11,343 | +€6,256 | +123.0% |
| Taxes, remuneration and social security | 45 | €1,330 | €4,670 | +€3,339 | +251.0% |
| Taxes | 450/3 | €1,330 | €2,270 | +€939 | +70.6% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €6,014 | €10,574 | +€4,560 | +75.8% |
| Accrued charges and deferred income | 492/3 | €805 | - | -€805 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,364 | €5,255 | +€2,891 | +122.3% |
| Other operating charges | 640/8 | €82 | €256 | +€174 | +212.6% |
| Gross operating margin | 9900 | €2,932 | €11,079 | +€8,147 | +277.9% |
| Operating profit (loss) | 9901 | €486 | €5,568 | +€5,082 | +1045.2% |
| Financial income | 75/76B | €18 | €892 | +€873 | +4737.7% |
| Recurring financial income | 75 | €18 | €892 | +€873 | +4737.7% |
| Financial charges | 65/66B | €970 | €3,162 | +€2,192 | +225.9% |
| Recurring financial charges | 65 | €970 | €3,162 | +€2,192 | +225.9% |
| Profit (loss) for the period before taxes | 9903 | -€466 | €3,298 | +€3,764 | |
| Income taxes | 67/77 | €343 | €1,241 | +€898 | +261.8% |
| Profit (loss) for the period | 9904 | -€809 | €2,057 | +€2,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€809 | €2,057 | +€2,866 |
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 11 October 2026 via checked.be.