ONCO-HEM: what changed
ONCO-HEM
Largest movements
- Cash +€98,941
up €98,941 (+96.8%), from €102,171 to €201,112
mainly Net result for the year (+€97,574) and Receivables within one year (+€44,931)
- Receivables within one year -€44,931
no longer reported in 2025 (was €44,931)
- Tangible fixed assets -€11,767
down €11,767 (-18.2%), from €64,768 to €53,001
of which Plant, machinery and equipment: -€12,518
- Deferred charges and accrued income +€6,120
up €6,120 (+552%), from €1,108 to €7,227
- Profit (loss) carried forward -€67,426
down €67,426 (-33.6%), from €200,643 to €133,217
- Reserves +€62,000
up €62,000 (+24.9%), from €249,360 to €311,360
- Other debts +€29,350
up €29,350 (+1,468%), from €2,000 to €31,350
- Debts after one year +€15,343
new in 2025: €15,343
- Gross operating margin +€15,345
up €15,345 (+10.3%), from €148,608 to €163,953
- Other operating charges -€7,902
down €7,902 (-69.1%), from €11,435 to €3,534
- Taxes -€2,583
down €2,583 (-5.6%), from €45,906 to €43,323
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €463,228 | €511,591 | +€48,363 | +10.4% |
| Fixed assets | 21/28 | €65,018 | €53,251 | -€11,767 | -18.1% |
| Tangible fixed assets | 22/27 | €64,768 | €53,001 | -€11,767 | -18.2% |
| Plant, machinery and equipment | 23 | €57,448 | €44,930 | -€12,518 | -21.8% |
| Furniture and vehicles | 24 | €7,320 | €8,072 | +€751 | +10.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €398,209 | €458,339 | +€60,130 | +15.1% |
| Amounts receivable within one year | 40/41 | €44,931 | - | -€44,931 | |
| Other amounts receivable | 41 | €44,931 | - | -€44,931 | |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €102,171 | €201,112 | +€98,941 | +96.8% |
| Deferred charges and accrued income | 490/1 | €1,108 | €7,227 | +€6,120 | +552% |
| Total equity and liabilities | 10/49 | €463,228 | €511,591 | +€48,363 | +10.4% |
| Equity | 10/15 | €456,203 | €450,777 | -€5,426 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €249,360 | €311,360 | +€62,000 | +24.9% |
| Distributable reserves | 133 | €249,360 | €311,360 | +€62,000 | +24.9% |
| Profit (loss) carried forward | 14 | €200,643 | €133,217 | -€67,426 | -33.6% |
| Amounts payable | 17/49 | €7,025 | €60,814 | +€53,789 | +766% |
| Amounts payable after more than one year | 17 | - | €15,343 | +€15,343 | |
| Other amounts payable | 178/9 | - | €15,343 | +€15,343 | |
| Amounts payable within one year | 42/48 | €7,025 | €45,472 | +€38,447 | +547% |
| Trade debts | 44 | - | €4,548 | +€4,548 | |
| Suppliers | 440/4 | - | €4,548 | +€4,548 | |
| Taxes, remuneration and social security | 45 | €5,025 | €9,573 | +€4,548 | +90.5% |
| Taxes | 450/3 | €5,025 | €9,573 | +€4,548 | +90.5% |
| Other amounts payable | 47/48 | €2,000 | €31,350 | +€29,350 | +1,468% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,344 | €16,650 | +€1,306 | +8.5% |
| Other operating charges | 640/8 | €11,435 | €3,534 | -€7,902 | -69.1% |
| Gross operating margin | 9900 | €148,608 | €163,953 | +€15,345 | +10.3% |
| Operating profit (loss) | 9901 | €121,828 | €143,769 | +€21,941 | +18.0% |
| Financial income | 75/76B | €758 | €425 | -€333 | -44.0% |
| Recurring financial income | 75 | €758 | €425 | -€333 | -44.0% |
| Financial charges | 65/66B | €2,779 | €3,297 | +€518 | +18.7% |
| Recurring financial charges | 65 | €2,779 | €3,297 | +€518 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €119,808 | €140,897 | +€21,089 | +17.6% |
| Income taxes | 67/77 | €45,906 | €43,323 | -€2,583 | -5.6% |
| Profit (loss) for the period | 9904 | €73,902 | €97,574 | +€23,672 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,902 | €97,574 | +€23,672 | +32.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.