ONCE: 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.
ONCE
Largest movements
- Tangible fixed assets -€17,971
down €17,971 (-3.8%), from €477,813 to €459,842
- Debts after one year -€50,006
down €50,006 (-14.5%), from €344,085 to €294,079
- Profit (loss) carried forward +€13,056
up €13,056, from -€11,634 to €1,422
- Other debts +€12,177
up €12,177 (+14.4%), from €84,612 to €96,789
- Gross operating margin -€9,634
down €9,634 (-13.1%), from €73,415 to €63,780
- Depreciation -€7,200
down €7,200 (-28.6%), from €25,171 to €17,971
- Financial charges -€2,459
down €2,459 (-9.6%), from €25,628 to €23,169
- Other operating charges -€2,178
down €2,178 (-31.7%), from €6,873 to €4,695
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,082 | €470,011 | -€20,072 | -4.1% |
| Fixed assets | 21/28 | €477,813 | €459,842 | -€17,971 | -3.8% |
| Tangible fixed assets | 22/27 | €477,813 | €459,842 | -€17,971 | -3.8% |
| Land and buildings | 22 | €477,813 | €459,842 | -€17,971 | -3.8% |
| Current assets | 29/58 | €12,270 | €10,169 | -€2,101 | -17.1% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €770 | €169 | -€601 | -78.1% |
| Deferred charges and accrued income | 490/1 | €1,499 | - | -€1,499 | |
| Total equity and liabilities | 10/49 | €490,082 | €470,011 | -€20,072 | -4.1% |
| Equity | 10/15 | €766 | €13,822 | +€13,056 | +1703.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,634 | €1,422 | +€13,056 | |
| Amounts payable | 17/49 | €489,316 | €456,188 | -€33,128 | -6.8% |
| Amounts payable after more than one year | 17 | €344,085 | €294,079 | -€50,006 | -14.5% |
| Financial debts | 170/4 | €344,085 | €294,079 | -€50,006 | -14.5% |
| Amounts payable within one year | 42/48 | €145,231 | €162,110 | +€16,878 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €46,528 | €49,163 | +€2,635 | +5.7% |
| Trade debts | 44 | €5,245 | €5,445 | +€199 | +3.8% |
| Suppliers | 440/4 | €5,245 | €5,445 | +€199 | +3.8% |
| Taxes, remuneration and social security | 45 | €8,846 | €10,714 | +€1,867 | +21.1% |
| Taxes | 450/3 | €8,846 | €10,714 | +€1,867 | +21.1% |
| Other amounts payable | 47/48 | €84,612 | €96,789 | +€12,177 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,171 | €17,971 | -€7,200 | -28.6% |
| Other operating charges | 640/8 | €6,873 | €4,695 | -€2,178 | -31.7% |
| Gross operating margin | 9900 | €73,415 | €63,780 | -€9,634 | -13.1% |
| Operating profit (loss) | 9901 | €41,370 | €41,114 | -€256 | -0.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €25,628 | €23,169 | -€2,459 | -9.6% |
| Recurring financial charges | 65 | €25,628 | €23,169 | -€2,459 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €15,742 | €17,946 | +€2,204 | +14.0% |
| Income taxes | 67/77 | €4,201 | €4,890 | +€689 | +16.4% |
| Profit (loss) for the period | 9904 | €11,541 | €13,056 | +€1,515 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,541 | €13,056 | +€1,515 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.