ONCO CELMARE DANA: 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.
ONCO CELMARE DANA
Largest movements
- Receivables within one year +€105,925
up €105,925 (+115%), from €92,075 to €198,000
of which Other amounts receivable: +€89,489
- Cash -€21,001
down €21,001 (-51.5%), from €40,811 to €19,810
mainly Receivables within one year (-€105,925) and Debts after one year (-€15,179)
- Tangible fixed assets -€15,518
down €15,518 (-30.7%), from €50,585 to €35,066
- Deferred charges and accrued income +€6,424
up €6,424 (+38.7%), from €16,587 to €23,011
- Profit (loss) carried forward +€68,679
up €68,679 (+46.8%), from €146,834 to €215,513
- Tax, wage and social debts +€19,371
up €19,371 (+1,550%), from €1,250 to €20,621
- Debts after one year -€15,179
down €15,179 (-47.2%), from €32,181 to €17,003
- Gross operating margin -€34,780
down €34,780 (-25.8%), from €134,618 to €99,838
- Taxes -€6,483
down €6,483 (-25.1%), from €25,855 to €19,371
- Financial income +€2,914
up €2,914 (+66.4%), from €4,385 to €7,299
- Depreciation +€1,865
up €1,865 (+12.3%), from €15,173 to €17,037
- Other operating charges -€1,831
down €1,831 (-88.5%), from €2,070 to €239
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 | €200,057 | €275,887 | +€75,830 | +37.9% |
| Fixed assets | 21/28 | €50,585 | €35,066 | -€15,518 | -30.7% |
| Tangible fixed assets | 22/27 | €50,585 | €35,066 | -€15,518 | -30.7% |
| Furniture and vehicles | 24 | €50,585 | €35,066 | -€15,518 | -30.7% |
| Current assets | 29/58 | €149,473 | €240,821 | +€91,348 | +61.1% |
| Amounts receivable within one year | 40/41 | €92,075 | €198,000 | +€105,925 | +115% |
| Trade receivables | 40 | - | €16,436 | +€16,436 | |
| Other amounts receivable | 41 | €92,075 | €181,564 | +€89,489 | +97.2% |
| Cash at bank and in hand | 54/58 | €40,811 | €19,810 | -€21,001 | -51.5% |
| Deferred charges and accrued income | 490/1 | €16,587 | €23,011 | +€6,424 | +38.7% |
| Total equity and liabilities | 10/49 | €200,057 | €275,887 | +€75,830 | +37.9% |
| Equity | 10/15 | €150,834 | €219,513 | +€68,679 | +45.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,834 | €215,513 | +€68,679 | +46.8% |
| Amounts payable | 17/49 | €49,224 | €56,375 | +€7,151 | +14.5% |
| Amounts payable after more than one year | 17 | €32,181 | €17,003 | -€15,179 | -47.2% |
| Financial debts | 170/4 | €32,181 | €17,003 | -€15,179 | -47.2% |
| Amounts payable within one year | 42/48 | €17,042 | €39,372 | +€22,329 | +131% |
| Current portion of amounts payable after more than one year | 42 | €14,699 | €15,179 | +€480 | +3.3% |
| Trade debts | 44 | €1,094 | €3,572 | +€2,478 | +227% |
| Suppliers | 440/4 | €1,094 | €3,572 | +€2,478 | +227% |
| Taxes, remuneration and social security | 45 | €1,250 | €20,621 | +€19,371 | +1,550% |
| Taxes | 450/3 | €1,250 | €20,621 | +€19,371 | +1,550% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,173 | €17,037 | +€1,865 | +12.3% |
| Other operating charges | 640/8 | €2,070 | €239 | -€1,831 | -88.5% |
| Gross operating margin | 9900 | €134,618 | €99,838 | -€34,780 | -25.8% |
| Operating profit (loss) | 9901 | €117,375 | €82,562 | -€34,813 | -29.7% |
| Financial income | 75/76B | €4,385 | €7,299 | +€2,914 | +66.4% |
| Recurring financial income | 75 | €4,385 | €7,299 | +€2,914 | +66.4% |
| Financial charges | 65/66B | €1,908 | €1,811 | -€96 | -5.1% |
| Recurring financial charges | 65 | €1,908 | €1,811 | -€96 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €119,853 | €88,050 | -€31,803 | -26.5% |
| Income taxes | 67/77 | €25,855 | €19,371 | -€6,483 | -25.1% |
| Profit (loss) for the period | 9904 | €93,998 | €68,679 | -€25,320 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,998 | €68,679 | -€25,320 | -26.9% |
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 20 October 2026 via checked.be.