OnCommonGround: 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.
OnCommonGround
Largest movements
- Cash +€6,368
up €6,368 (+324.2%), from €1,964 to €8,332
mainly Net result for the year (+€5,714) and Other debts (+€2,810)
- Tangible fixed assets +€3,069
up €3,069 (+204.6%), from €1,500 to €4,569
of which Land and buildings: +€3,069
- Reserves +€5,714
up €5,714 (+10.1%), from €56,698 to €62,413
- Other debts +€2,810
up €2,810 (+80.9%), from €3,471 to €6,281
- Gross operating margin +€1,713
up €1,713 (+27.6%), from €6,202 to €7,914
- Depreciation +€454
up €454 (+158.4%), from €287 to €741
- Taxes +€437
up €437 (+26.4%), from €1,656 to €2,093
- Other operating charges -€275
down €275 (-37.8%), from €728 to €453
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.
Cash bridge derived
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 | €65,348 | €74,603 | +€9,255 | +14.2% |
| Fixed assets | 21/28 | €1,500 | €4,569 | +€3,069 | +204.6% |
| Tangible fixed assets | 22/27 | €1,500 | €4,569 | +€3,069 | +204.6% |
| Land and buildings | 22 | €1,500 | €4,569 | +€3,069 | +204.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €63,848 | €70,034 | +€6,186 | +9.7% |
| Amounts receivable after more than one year | 29 | €47,000 | €47,000 | = | 0.0% |
| Other amounts receivable | 291 | €47,000 | €47,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,884 | €14,702 | -€182 | -1.2% |
| Trade receivables | 40 | €14,884 | €14,702 | -€182 | -1.2% |
| Cash at bank and in hand | 54/58 | €1,964 | €8,332 | +€6,368 | +324.2% |
| Total equity and liabilities | 10/49 | €65,348 | €74,603 | +€9,255 | +14.2% |
| Equity | 10/15 | €58,698 | €64,413 | +€5,714 | +9.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,698 | €62,413 | +€5,714 | +10.1% |
| Distributable reserves | 133 | €56,698 | €62,413 | +€5,714 | +10.1% |
| Amounts payable | 17/49 | €6,650 | €10,191 | +€3,541 | +53.3% |
| Amounts payable within one year | 42/48 | €6,650 | €10,191 | +€3,541 | +53.3% |
| Trade debts | 44 | €440 | €833 | +€393 | +89.3% |
| Suppliers | 440/4 | €440 | €833 | +€393 | +89.3% |
| Taxes, remuneration and social security | 45 | €2,738 | €3,077 | +€339 | +12.4% |
| Taxes | 450/3 | €2,738 | €3,077 | +€339 | +12.4% |
| Other amounts payable | 47/48 | €3,471 | €6,281 | +€2,810 | +80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €287 | €741 | +€454 | +158.4% |
| Other operating charges | 640/8 | €728 | €453 | -€275 | -37.8% |
| Gross operating margin | 9900 | €6,202 | €7,914 | +€1,713 | +27.6% |
| Operating profit (loss) | 9901 | €5,187 | €6,720 | +€1,534 | +29.6% |
| Financial income | 75/76B | €1,175 | €1,175 | = | 0.0% |
| Recurring financial income | 75 | €1,175 | €1,175 | = | 0.0% |
| Financial charges | 65/66B | €69 | €88 | +€19 | +27.6% |
| Recurring financial charges | 65 | €69 | €88 | +€19 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €6,293 | €7,807 | +€1,514 | +24.1% |
| Income taxes | 67/77 | €1,656 | €2,093 | +€437 | +26.4% |
| Profit (loss) for the period | 9904 | €4,637 | €5,714 | +€1,077 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,637 | €5,714 | +€1,077 | +23.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.