ON-Z: 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-Z
Largest movements
- Receivables within one year -€5,407
down €5,407 (-46.6%), from €11,592 to €6,185
of which Trade receivables: -€5,542
- Financial fixed assets +€5,000
new in 2025: €5,000
- Deferred charges and accrued income -€1,095
down €1,095 (-100%), from €1,095 to €0
- Tangible fixed assets -€527
down €527 (-55.7%), from €946 to €419
- Other debts -€2,218
down €2,218 (-100%), from €2,218 to €0
- Tax, wage and social debts -€456
down €456 (-5.0%), from €9,079 to €8,623
- Reserves +€439
up €439 (+2.9%), from €15,316 to €15,756
- Trade debts +€307
up €307 (+56.3%), from €545 to €851
- Gross operating margin -€17,147
down €17,147 (-83.2%), from €20,601 to €3,454
- Taxes -€3,342
down €3,342 (-79.2%), from €4,217 to €876
- Financial charges +€1,363
up €1,363 (+14,076%), from €10 to €1,372
- Depreciation +€419
up €419 (+388%), from €108 to €527
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 | €28,159 | €26,230 | -€1,928 | -6.8% |
| Fixed assets | 21/28 | €946 | €5,419 | +€4,473 | +473% |
| Tangible fixed assets | 22/27 | €946 | €419 | -€527 | -55.7% |
| Furniture and vehicles | 24 | €946 | €419 | -€527 | -55.7% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €27,212 | €20,811 | -€6,401 | -23.5% |
| Amounts receivable within one year | 40/41 | €11,592 | €6,185 | -€5,407 | -46.6% |
| Trade receivables | 40 | €11,592 | €6,050 | -€5,542 | -47.8% |
| Other amounts receivable | 41 | - | €135 | +€135 | |
| Cash at bank and in hand | 54/58 | €14,525 | €14,627 | +€101 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,095 | €0 | -€1,095 | -100% |
| Total equity and liabilities | 10/49 | €28,159 | €26,230 | -€1,928 | -6.8% |
| Equity | 10/15 | €16,316 | €16,756 | +€439 | +2.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,316 | €15,756 | +€439 | +2.9% |
| Distributable reserves | 133 | €15,316 | €15,756 | +€439 | +2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,842 | €9,475 | -€2,367 | -20.0% |
| Amounts payable within one year | 42/48 | €11,842 | €9,475 | -€2,367 | -20.0% |
| Trade debts | 44 | €545 | €851 | +€307 | +56.3% |
| Suppliers | 440/4 | €545 | €851 | +€307 | +56.3% |
| Taxes, remuneration and social security | 45 | €9,079 | €8,623 | -€456 | -5.0% |
| Taxes | 450/3 | €9,079 | €8,623 | -€456 | -5.0% |
| Other amounts payable | 47/48 | €2,218 | €0 | -€2,218 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €527 | +€419 | +388% |
| Other operating charges | 640/8 | €150 | €241 | +€91 | +60.9% |
| Gross operating margin | 9900 | €20,601 | €3,454 | -€17,147 | -83.2% |
| Operating profit (loss) | 9901 | €20,343 | €2,686 | -€17,658 | -86.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €10 | €1,372 | +€1,363 | +14,076% |
| Recurring financial charges | 65 | €10 | €1,372 | +€1,363 | +14,076% |
| Profit (loss) for the period before taxes | 9903 | €20,334 | €1,315 | -€19,019 | -93.5% |
| Income taxes | 67/77 | €4,217 | €876 | -€3,342 | -79.2% |
| Profit (loss) for the period | 9904 | €16,116 | €439 | -€15,677 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,116 | €439 | -€15,677 | -97.3% |
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 18 October 2026 via checked.be.