ONACAN: 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.
ONACAN
Largest movements
- Deferred charges and accrued income +€1,200
new in 2025: €1,200
- Tangible fixed assets -€467
down €467 (-54.2%), from €862 to €395
- Cash +€407
up €407 (+13.9%), from €2,938 to €3,346
mainly Other debts (+€7,708) and Depreciation (+€467)
- Receivables within one year +€130
new in 2025: €130
- Stocks and contracts +€82
up €82 (+23.7%), from €346 to €428
- Other debts +€7,708
up €7,708 (+107.3%), from €7,182 to €14,891
- Profit (loss) carried forward -€6,501
down €6,501 (-56.9%), from -€11,428 to -€17,929
- Tax, wage and social debts +€73
up €73 (+42.2%), from €174 to €248
- Trade debts +€71
new in 2025: €71
- Turnover +€3,499
up €3,499 (+20.7%), from €16,868 to €20,367
- Purchases and services +€1,880
up €1,880 (+7.8%), from €24,049 to €25,929
- Gross operating margin +€1,619
up €1,619 (+22.5%), from -€7,182 to -€5,562
- Taxes -€264
no longer reported in 2025 (was €264)
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 | €4,146 | €5,498 | +€1,352 | +32.6% |
| Fixed assets | 21/28 | €862 | €395 | -€467 | -54.2% |
| Tangible fixed assets | 22/27 | €862 | €395 | -€467 | -54.2% |
| Other tangible fixed assets | 26 | €862 | €395 | -€467 | -54.2% |
| Current assets | 29/58 | €3,284 | €5,103 | +€1,819 | +55.4% |
| Stocks and contracts in progress | 3 | €346 | €428 | +€82 | +23.7% |
| Stocks | 30/36 | €346 | €428 | +€82 | +23.7% |
| Amounts receivable within one year | 40/41 | - | €130 | +€130 | |
| Trade receivables | 40 | - | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €2,938 | €3,346 | +€407 | +13.9% |
| Deferred charges and accrued income | 490/1 | - | €1,200 | +€1,200 | |
| Total equity and liabilities | 10/49 | €4,146 | €5,498 | +€1,352 | +32.6% |
| Equity | 10/15 | -€3,211 | -€9,712 | -€6,501 | -202.5% |
| Contributions | 10/11 | €8,217 | €8,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,428 | -€17,929 | -€6,501 | -56.9% |
| Amounts payable | 17/49 | €7,356 | €15,210 | +€7,853 | +106.8% |
| Amounts payable within one year | 42/48 | €7,356 | €15,210 | +€7,853 | +106.8% |
| Trade debts | 44 | - | €71 | +€71 | |
| Suppliers | 440/4 | - | €71 | +€71 | |
| Taxes, remuneration and social security | 45 | €174 | €248 | +€73 | +42.2% |
| Taxes | 450/3 | €174 | €248 | +€73 | +42.2% |
| Other amounts payable | 47/48 | €7,182 | €14,891 | +€7,708 | +107.3% |
| Turnover | 70 | €16,868 | €20,367 | +€3,499 | +20.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,049 | €25,929 | +€1,880 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €467 | €467 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,182 | -€5,562 | +€1,619 | +22.5% |
| Operating profit (loss) | 9901 | -€8,036 | -€6,429 | +€1,607 | +20.0% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,103 | -€6,501 | +€1,602 | +19.8% |
| Income taxes | 67/77 | €264 | - | -€264 | |
| Profit (loss) for the period | 9904 | -€8,367 | -€6,501 | +€1,866 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,367 | -€6,501 | +€1,866 | +22.3% |
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 29 September 2026 via checked.be.