ONCA INVEST: 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.
ONCA INVEST
Largest movements
- Tangible fixed assets -€518,416
down €518,416 (-68.0%), from €762,450 to €244,035
of which Land and buildings: -€506,128
- Cash -€62,455
down €62,455 (-55.2%), from €113,229 to €50,774
mainly Debts after one year (-€385,000) and Current portion of long-term debt (-€60,381)
- Debts after one year -€385,000
down €385,000 (-69.2%), from €556,389 to €171,389
- Current portion of long-term debt -€60,381
no longer reported in 2025 (was €60,381)
- Other debts -€58,780
down €58,780 (-53.0%), from €110,872 to €52,092
- Accrued charges and deferred income -€38,568
no longer reported in 2025 (was €38,568)
- Trade debts -€21,794
down €21,794 (-47.3%), from €46,122 to €24,328
- Financial charges -€37,076
down €37,076 (-83.5%), from €44,421 to €7,345
of which Non-recurring financial charges: -€19,620
- Depreciation -€21,137
down €21,137 (-48.3%), from €43,737 to €22,600
- Gross operating margin +€16,971
up €16,971, from -€1,242 to €15,728
- Other operating charges -€2,742
down €2,742 (-62.0%), from €4,425 to €1,682
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 | €882,872 | €303,472 | -€579,401 | -65.6% |
| Fixed assets | 21/28 | €762,450 | €244,035 | -€518,416 | -68.0% |
| Tangible fixed assets | 22/27 | €762,450 | €244,035 | -€518,416 | -68.0% |
| Land and buildings | 22 | €671,067 | €164,939 | -€506,128 | -75.4% |
| Plant, machinery and equipment | 23 | €86,096 | €76,614 | -€9,482 | -11.0% |
| Furniture and vehicles | 24 | €5,287 | €2,482 | -€2,805 | -53.1% |
| Current assets | 29/58 | €120,422 | €59,437 | -€60,985 | -50.6% |
| Amounts receivable within one year | 40/41 | €5,986 | €7,828 | +€1,842 | +30.8% |
| Trade receivables | 40 | - | €1,922 | +€1,922 | |
| Other amounts receivable | 41 | €5,986 | €5,906 | -€81 | -1.3% |
| Cash at bank and in hand | 54/58 | €113,229 | €50,774 | -€62,455 | -55.2% |
| Deferred charges and accrued income | 490/1 | €1,207 | €835 | -€371 | -30.8% |
| Total equity and liabilities | 10/49 | €882,872 | €303,472 | -€579,401 | -65.6% |
| Equity | 10/15 | €68,077 | €52,100 | -€15,977 | -23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,477 | €33,500 | -€15,977 | -32.3% |
| Distributable reserves | 133 | €49,477 | €33,500 | -€15,977 | -32.3% |
| Amounts payable | 17/49 | €814,795 | €251,371 | -€563,424 | -69.1% |
| Amounts payable after more than one year | 17 | €556,389 | €171,389 | -€385,000 | -69.2% |
| Financial debts | 170/4 | €556,389 | €171,389 | -€385,000 | -69.2% |
| Amounts payable within one year | 42/48 | €219,839 | €79,983 | -€139,857 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €60,381 | - | -€60,381 | |
| Financial debts | 43 | €2,464 | €3,562 | +€1,098 | +44.5% |
| Credit institutions | 430/8 | €2,464 | €3,562 | +€1,098 | +44.5% |
| Trade debts | 44 | €46,122 | €24,328 | -€21,794 | -47.3% |
| Suppliers | 440/4 | €46,122 | €24,328 | -€21,794 | -47.3% |
| Other amounts payable | 47/48 | €110,872 | €52,092 | -€58,780 | -53.0% |
| Accrued charges and deferred income | 492/3 | €38,568 | - | -€38,568 | |
| Non-recurring operating income | 76A | - | €27,761 | +€27,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,737 | €22,600 | -€21,137 | -48.3% |
| Other operating charges | 640/8 | €4,425 | €1,682 | -€2,742 | -62.0% |
| Non-recurring operating charges | 66A | €369 | €400 | +€31 | +8.3% |
| Gross operating margin | 9900 | -€1,242 | €15,728 | +€16,971 | |
| Operating profit (loss) | 9901 | -€49,773 | -€8,954 | +€40,819 | +82.0% |
| Financial income | 75/76B | €391 | €460 | +€70 | +17.9% |
| Recurring financial income | 75 | €391 | €460 | +€70 | +17.9% |
| Financial charges | 65/66B | €44,421 | €7,345 | -€37,076 | -83.5% |
| Recurring financial charges | 65 | €24,421 | €6,965 | -€17,456 | -71.5% |
| Non-recurring financial charges | 66B | €20,000 | €380 | -€19,620 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€93,804 | -€15,839 | +€77,965 | +83.1% |
| Income taxes | 67/77 | €115 | €138 | +€23 | +19.7% |
| Profit (loss) for the period | 9904 | -€93,919 | -€15,977 | +€77,943 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€93,919 | -€15,977 | +€77,943 | +83.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.