ONAMIA: 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.
ONAMIA
Largest movements
- Tangible fixed assets +€798,398
up €798,398 (+32.5%), from €2.5m to €3.3m
of which Land and buildings: +€777,394
- Receivables after one year -€350,000
down €350,000 (-100%), from €350,000 to €0
- Receivables within one year +€209,100
up €209,100 (+20.3%), from €1.0m to €1.2m
of which Other amounts receivable: +€247,516
- Cash +€81,570
up €81,570 (+53.1%), from €153,651 to €235,221
mainly Debts after one year (+€667,894) and Net result for the year (+€484,948)
- Debts after one year +€667,894
up €667,894 (+50.6%), from €1.3m to €2.0m
- Current portion of long-term debt +€151,666
up €151,666 (+107%), from €141,504 to €293,170
- Trade debts -€97,963
down €97,963 (-95.0%), from €103,131 to €5,168
- Profit (loss) carried forward +€67,301
up €67,301 (+3.0%), from €2.2m to €2.3m
- Tax, wage and social debts -€51,245
down €51,245 (-24.9%), from €206,190 to €154,945
of which Taxes: -€47,385
- Other operating charges +€102,095
up €102,095 (+1,907%), from €5,354 to €107,449
- Taxes -€32,441
down €32,441 (-16.7%), from €194,721 to €162,280
- Staff costs -€25,417
down €25,417 (-38.0%), from €66,971 to €41,554
- Gross operating margin -€20,571
down €20,571 (-2.3%), from €912,787 to €892,216
- Depreciation -€19,527
down €19,527 (-18.0%), from €108,780 to €89,253
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 | €4,107,016 | €4,822,525 | +€715,509 | +17.4% |
| Fixed assets | 21/28 | €2,541,463 | €3,334,041 | +€792,578 | +31.2% |
| Intangible fixed assets | 21 | €5,945 | €125 | -€5,820 | -97.9% |
| Tangible fixed assets | 22/27 | €2,455,297 | €3,253,695 | +€798,398 | +32.5% |
| Land and buildings | 22 | €2,438,976 | €3,216,370 | +€777,394 | +31.9% |
| Plant, machinery and equipment | 23 | €2,572 | €320 | -€2,252 | -87.6% |
| Furniture and vehicles | 24 | €13,749 | €15,543 | +€1,794 | +13.0% |
| Other tangible fixed assets | 26 | - | €21,461 | +€21,461 | |
| Financial fixed assets | 28 | €80,221 | €80,221 | +€0 | 0.0% |
| Current assets | 29/58 | €1,565,553 | €1,488,485 | -€77,068 | -4.9% |
| Amounts receivable after more than one year | 29 | €350,000 | €0 | -€350,000 | -100% |
| Other amounts receivable | 291 | €350,000 | €0 | -€350,000 | -100% |
| Amounts receivable within one year | 40/41 | €1,030,944 | €1,240,044 | +€209,100 | +20.3% |
| Trade receivables | 40 | €293,549 | €255,132 | -€38,417 | -13.1% |
| Other amounts receivable | 41 | €737,395 | €984,911 | +€247,516 | +33.6% |
| Cash at bank and in hand | 54/58 | €153,651 | €235,221 | +€81,570 | +53.1% |
| Deferred charges and accrued income | 490/1 | €30,958 | €13,220 | -€17,738 | -57.3% |
| Total equity and liabilities | 10/49 | €4,107,016 | €4,822,525 | +€715,509 | +17.4% |
| Equity | 10/15 | €2,253,388 | €2,320,689 | +€67,301 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,232,928 | €2,300,229 | +€67,301 | +3.0% |
| Amounts payable | 17/49 | €1,853,628 | €2,501,837 | +€648,209 | +35.0% |
| Amounts payable after more than one year | 17 | €1,320,183 | €1,988,077 | +€667,894 | +50.6% |
| Financial debts | 170/4 | €1,320,183 | €1,988,077 | +€667,894 | +50.6% |
| Amounts payable within one year | 42/48 | €533,445 | €498,016 | -€35,429 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €141,504 | €293,170 | +€151,666 | +107% |
| Financial debts | 43 | €50,610 | €43,557 | -€7,053 | -13.9% |
| Credit institutions | 430/8 | €50,610 | €43,557 | -€7,053 | -13.9% |
| Trade debts | 44 | €103,131 | €5,168 | -€97,963 | -95.0% |
| Suppliers | 440/4 | €103,131 | €5,168 | -€97,963 | -95.0% |
| Advances received on contracts in progress | 46 | €32,010 | €0 | -€32,010 | -100% |
| Taxes, remuneration and social security | 45 | €206,190 | €154,945 | -€51,245 | -24.9% |
| Taxes | 450/3 | €193,383 | €145,998 | -€47,385 | -24.5% |
| Remuneration and social security | 454/9 | €12,807 | €8,947 | -€3,860 | -30.1% |
| Other amounts payable | 47/48 | - | €1,176 | +€1,176 | |
| Accrued charges and deferred income | 492/3 | - | €15,743 | +€15,743 | |
| Remuneration, social security and pensions | 62 | €66,971 | €41,554 | -€25,417 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,780 | €89,253 | -€19,527 | -18.0% |
| Other operating charges | 640/8 | €5,354 | €107,449 | +€102,095 | +1,907% |
| Non-recurring operating charges | 66A | - | €7,302 | +€7,302 | |
| Gross operating margin | 9900 | €912,787 | €892,216 | -€20,571 | -2.3% |
| Operating profit (loss) | 9901 | €731,682 | €646,658 | -€85,024 | -11.6% |
| Financial income | 75/76B | €39,085 | €40,022 | +€937 | +2.4% |
| Recurring financial income | 75 | €39,085 | €40,022 | +€937 | +2.4% |
| Financial charges | 65/66B | €31,815 | €39,453 | +€7,638 | +24.0% |
| Recurring financial charges | 65 | €31,815 | €39,453 | +€7,638 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €738,952 | €647,227 | -€91,725 | -12.4% |
| Income taxes | 67/77 | €194,721 | €162,280 | -€32,441 | -16.7% |
| Profit (loss) for the period | 9904 | €544,231 | €484,948 | -€59,283 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €544,231 | €484,948 | -€59,283 | -10.9% |
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 16 October 2026 via checked.be.