ON-TECH: what changed
Two fiscal 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-TECH
Largest movements
- Cash +€5,000
up €5,000 (+139.7%), from €3,579 to €8,579
mainly Depreciation (+€7,033) and Net result for the year (+€6,199)
- Tangible fixed assets +€2,767
up €2,767 (+18.3%), from €15,146 to €17,913
of which Other tangible fixed assets: +€7,840
- Receivables within one year -€2,351
down €2,351 (-6.5%), from €36,369 to €34,018
of which Trade receivables: -€5,075
- Stocks and contracts +€920
up €920 (+85.2%), from €1,081 to €2,001
- Profit (loss) carried forward +€6,199
up €6,199 (+15.4%), from €40,219 to €46,418
- Gross operating margin -€6,431
down €6,431 (-29.8%), from €21,563 to €15,133
- Depreciation +€1,960
up €1,960 (+38.6%), from €5,073 to €7,033
- Taxes +€1,421
new in 2025: €1,421
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 | €56,175 | €62,511 | +€6,336 | +11.3% |
| Fixed assets | 21/28 | €15,146 | €17,913 | +€2,767 | +18.3% |
| Tangible fixed assets | 22/27 | €15,146 | €17,913 | +€2,767 | +18.3% |
| Plant, machinery and equipment | 23 | €12,746 | €8,473 | -€4,273 | -33.5% |
| Furniture and vehicles | 24 | €2,400 | €1,600 | -€800 | -33.3% |
| Other tangible fixed assets | 26 | - | €7,840 | +€7,840 | |
| Current assets | 29/58 | €41,029 | €44,598 | +€3,569 | +8.7% |
| Stocks and contracts in progress | 3 | €1,081 | €2,001 | +€920 | +85.2% |
| Stocks | 30/36 | €1,081 | €2,001 | +€920 | +85.2% |
| Amounts receivable within one year | 40/41 | €36,369 | €34,018 | -€2,351 | -6.5% |
| Trade receivables | 40 | €26,016 | €20,940 | -€5,075 | -19.5% |
| Other amounts receivable | 41 | €10,354 | €13,078 | +€2,724 | +26.3% |
| Cash at bank and in hand | 54/58 | €3,579 | €8,579 | +€5,000 | +139.7% |
| Total equity and liabilities | 10/49 | €56,175 | €62,511 | +€6,336 | +11.3% |
| Equity | 10/15 | €55,219 | €61,418 | +€6,199 | +11.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,219 | €46,418 | +€6,199 | +15.4% |
| Amounts payable | 17/49 | €956 | €1,094 | +€138 | +14.4% |
| Amounts payable within one year | 42/48 | €956 | €1,094 | +€138 | +14.4% |
| Trade debts | 44 | €956 | €1,094 | +€138 | +14.4% |
| Suppliers | 440/4 | €956 | €1,094 | +€138 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,073 | €7,033 | +€1,960 | +38.6% |
| Other operating charges | 640/8 | €476 | €480 | +€4 | +0.8% |
| Gross operating margin | 9900 | €21,563 | €15,133 | -€6,431 | -29.8% |
| Operating profit (loss) | 9901 | €16,014 | €7,619 | -€8,394 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €16,014 | €7,619 | -€8,394 | -52.4% |
| Income taxes | 67/77 | - | €1,421 | +€1,421 | |
| Profit (loss) for the period | 9904 | €16,014 | €6,199 | -€9,815 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,014 | €6,199 | -€9,815 | -61.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.