ONANA: 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.
ONANA
Largest movements
- Cash +€7,176
up €7,176 (+12.2%), from €58,649 to €65,825
mainly Net result for the year (+€9,613) and Depreciation (+€1,804)
- Reserves +€9,613
up €9,613 (+29.2%), from €32,969 to €42,582
- Other debts -€3,264
down €3,264 (-22.6%), from €14,475 to €11,211
- Gross operating margin +€8,529
up €8,529 (+34.3%), from €24,843 to €33,372
- Taxes +€2,636
up €2,636 (+79.9%), from €3,297 to €5,933
- Other operating charges +€1,057
up €1,057 (+89.7%), from €1,178 to €2,235
- Staff costs -€566
down €566 (-4.0%), from €14,298 to €13,732
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 | €66,431 | €72,939 | +€6,508 | +9.8% |
| Fixed assets | 21/28 | €7,782 | €7,114 | -€668 | -8.6% |
| Tangible fixed assets | 22/27 | €7,782 | €7,114 | -€668 | -8.6% |
| Plant, machinery and equipment | 23 | €4,683 | €4,374 | -€308 | -6.6% |
| Furniture and vehicles | 24 | €3,100 | €2,740 | -€360 | -11.6% |
| Current assets | 29/58 | €58,649 | €65,825 | +€7,176 | +12.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €58,649 | €65,825 | +€7,176 | +12.2% |
| Total equity and liabilities | 10/49 | €66,431 | €72,939 | +€6,508 | +9.8% |
| Equity | 10/15 | €39,169 | €48,782 | +€9,613 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,969 | €42,582 | +€9,613 | +29.2% |
| Distributable reserves | 133 | €32,969 | €42,582 | +€9,613 | +29.2% |
| Amounts payable | 17/49 | €27,262 | €24,157 | -€3,105 | -11.4% |
| Amounts payable within one year | 42/48 | €27,262 | €24,157 | -€3,105 | -11.4% |
| Trade debts | 44 | €4,446 | €4,075 | -€372 | -8.4% |
| Suppliers | 440/4 | €4,446 | €4,075 | -€372 | -8.4% |
| Taxes, remuneration and social security | 45 | €8,341 | €8,872 | +€531 | +6.4% |
| Taxes | 450/3 | €4,462 | €8,204 | +€3,741 | +83.8% |
| Remuneration and social security | 454/9 | €3,879 | €668 | -€3,210 | -82.8% |
| Other amounts payable | 47/48 | €14,475 | €11,211 | -€3,264 | -22.6% |
| Remuneration, social security and pensions | 62 | €14,298 | €13,732 | -€566 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,741 | €1,804 | +€62 | +3.6% |
| Other operating charges | 640/8 | €1,178 | €2,235 | +€1,057 | +89.7% |
| Gross operating margin | 9900 | €24,843 | €33,372 | +€8,529 | +34.3% |
| Operating profit (loss) | 9901 | €7,625 | €15,601 | +€7,976 | +105% |
| Financial charges | 65/66B | €108 | €55 | -€53 | -48.9% |
| Recurring financial charges | 65 | €108 | €55 | -€53 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €7,517 | €15,546 | +€8,029 | +107% |
| Income taxes | 67/77 | €3,297 | €5,933 | +€2,636 | +79.9% |
| Profit (loss) for the period | 9904 | €4,220 | €9,613 | +€5,393 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €4,220 | €9,613 | +€5,393 | +128% |
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 13 October 2026 via checked.be.