ONAL: 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.
ONAL
Largest movements
- Receivables within one year +€95,190
up €95,190 (+305%), from €31,193 to €126,383
of which Trade receivables: +€85,667
- Tangible fixed assets -€4,346
down €4,346 (-29.8%), from €14,562 to €10,216
of which Furniture and vehicles: -€3,354
- Cash -€2,725
down €2,725 (-80.2%), from €3,398 to €673
mainly Receivables within one year (-€95,190) and Investment in fixed assets (net) (-€1,422)
- Reserves +€52,960
up €52,960 (+204%), from €26,021 to €78,981
- Tax, wage and social debts +€24,696
up €24,696 (+226%), from €10,923 to €35,619
of which Remuneration and social security: +€13,415
- Trade debts +€11,678
up €11,678 (+97.1%), from €12,025 to €23,704
- Gross operating margin +€96,509
up €96,509 (+265%), from €36,365 to €132,875
- Write-downs +€35,890
new in 2025: €35,890
- Staff costs +€24,038
up €24,038 (+14,231%), from €169 to €24,207
- Taxes +€7,457
up €7,457 (+101%), from €7,404 to €14,861
- Depreciation +€3,394
up €3,394 (+143%), from €2,374 to €5,768
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 | €49,469 | €138,805 | +€89,335 | +181% |
| Fixed assets | 21/28 | €14,562 | €10,216 | -€4,346 | -29.8% |
| Tangible fixed assets | 22/27 | €14,562 | €10,216 | -€4,346 | -29.8% |
| Plant, machinery and equipment | 23 | €2,449 | €1,458 | -€992 | -40.5% |
| Furniture and vehicles | 24 | €12,112 | €8,758 | -€3,354 | -27.7% |
| Current assets | 29/58 | €34,908 | €128,589 | +€93,681 | +268% |
| Amounts receivable within one year | 40/41 | €31,193 | €126,383 | +€95,190 | +305% |
| Trade receivables | 40 | €16,594 | €102,261 | +€85,667 | +516% |
| Other amounts receivable | 41 | €14,599 | €24,122 | +€9,523 | +65.2% |
| Cash at bank and in hand | 54/58 | €3,398 | €673 | -€2,725 | -80.2% |
| Deferred charges and accrued income | 490/1 | €316 | €1,532 | +€1,216 | +384% |
| Total equity and liabilities | 10/49 | €49,469 | €138,805 | +€89,335 | +181% |
| Equity | 10/15 | €26,521 | €79,481 | +€52,960 | +200% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €26,021 | €78,981 | +€52,960 | +204% |
| Distributable reserves | 133 | €26,021 | €78,981 | +€52,960 | +204% |
| Amounts payable | 17/49 | €22,948 | €59,323 | +€36,375 | +159% |
| Amounts payable within one year | 42/48 | €22,948 | €59,323 | +€36,375 | +159% |
| Trade debts | 44 | €12,025 | €23,704 | +€11,678 | +97.1% |
| Suppliers | 440/4 | €12,025 | €23,704 | +€11,678 | +97.1% |
| Taxes, remuneration and social security | 45 | €10,923 | €35,619 | +€24,696 | +226% |
| Taxes | 450/3 | €7,410 | €18,691 | +€11,281 | +152% |
| Remuneration and social security | 454/9 | €3,513 | €16,929 | +€13,415 | +382% |
| Non-recurring operating income | 76A | - | €379 | +€379 | |
| Remuneration, social security and pensions | 62 | €169 | €24,207 | +€24,038 | +14,231% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,374 | €5,768 | +€3,394 | +143% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €35,890 | +€35,890 | |
| Other operating charges | 640/8 | €712 | €54 | -€658 | -92.4% |
| Gross operating margin | 9900 | €36,365 | €132,875 | +€96,509 | +265% |
| Operating profit (loss) | 9901 | €33,110 | €66,956 | +€33,846 | +102% |
| Financial income | 75/76B | €355 | €916 | +€561 | +158% |
| Recurring financial income | 75 | €355 | €916 | +€561 | +158% |
| Financial charges | 65/66B | €40 | €50 | +€10 | +24.9% |
| Recurring financial charges | 65 | €40 | €50 | +€10 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €33,425 | €67,822 | +€34,397 | +103% |
| Income taxes | 67/77 | €7,404 | €14,861 | +€7,457 | +101% |
| Profit (loss) for the period | 9904 | €26,021 | €52,960 | +€26,940 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €26,021 | €52,960 | +€26,940 | +104% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.