ONCOVIE: 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.
ONCOVIE
Largest movements
- Receivables within one year +€15,179
up €15,179 (+20.1%), from €75,381 to €90,561
- Tangible fixed assets -€8,320
down €8,320 (-28.4%), from €29,271 to €20,951
- Cash +€4,047
up €4,047 (+32.7%), from €12,360 to €16,407
mainly Net result for the year (+€30,768) and Depreciation (+€8,320)
- Deferred charges and accrued income +€2,921
up €2,921 (+238.0%), from €1,227 to €4,148
- Profit (loss) carried forward +€30,768
up €30,768 (+43.2%), from €71,241 to €102,009
- Current portion of long-term debt -€11,320
down €11,320 (-57.9%), from €19,545 to €8,224
- Debts after one year -€8,224
down €8,224 (-53.6%), from €15,354 to €7,129
- Short-term financial debts +€5,353
new in 2025: €5,353
- Tax, wage and social debts -€2,870
down €2,870 (-44.6%), from €6,432 to €3,562
- Gross operating margin -€15,032
down €15,032 (-23.8%), from €63,215 to €48,183
- Other operating charges -€2,602
down €2,602 (-89.4%), from €2,910 to €308
- Taxes -€2,172
down €2,172 (-17.8%), from €12,194 to €10,022
- Financial income +€1,605
up €1,605 (+151.2%), from €1,061 to €2,666
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 | €118,294 | €132,121 | +€13,827 | +11.7% |
| Fixed assets | 21/28 | €29,325 | €21,005 | -€8,320 | -28.4% |
| Tangible fixed assets | 22/27 | €29,271 | €20,951 | -€8,320 | -28.4% |
| Furniture and vehicles | 24 | €29,271 | €20,951 | -€8,320 | -28.4% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €88,969 | €111,116 | +€22,147 | +24.9% |
| Amounts receivable within one year | 40/41 | €75,381 | €90,561 | +€15,179 | +20.1% |
| Other amounts receivable | 41 | €75,381 | €90,561 | +€15,179 | +20.1% |
| Cash at bank and in hand | 54/58 | €12,360 | €16,407 | +€4,047 | +32.7% |
| Deferred charges and accrued income | 490/1 | €1,227 | €4,148 | +€2,921 | +238.0% |
| Total equity and liabilities | 10/49 | €118,294 | €132,121 | +€13,827 | +11.7% |
| Equity | 10/15 | €74,241 | €105,009 | +€30,768 | +41.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,241 | €102,009 | +€30,768 | +43.2% |
| Amounts payable | 17/49 | €44,053 | €27,112 | -€16,941 | -38.5% |
| Amounts payable after more than one year | 17 | €15,354 | €7,129 | -€8,224 | -53.6% |
| Financial debts | 170/4 | €15,354 | €7,129 | -€8,224 | -53.6% |
| Amounts payable within one year | 42/48 | €28,699 | €19,966 | -€8,733 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €19,545 | €8,224 | -€11,320 | -57.9% |
| Financial debts | 43 | - | €5,353 | +€5,353 | |
| Credit institutions | 430/8 | - | €5,353 | +€5,353 | |
| Trade debts | 44 | €2,722 | €2,827 | +€105 | +3.8% |
| Suppliers | 440/4 | €2,722 | €2,827 | +€105 | +3.8% |
| Taxes, remuneration and social security | 45 | €6,432 | €3,562 | -€2,870 | -44.6% |
| Taxes | 450/3 | €6,432 | €3,562 | -€2,870 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,312 | €8,320 | +€8 | +0.1% |
| Other operating charges | 640/8 | €2,910 | €308 | -€2,602 | -89.4% |
| Gross operating margin | 9900 | €63,215 | €48,183 | -€15,032 | -23.8% |
| Operating profit (loss) | 9901 | €51,993 | €39,554 | -€12,439 | -23.9% |
| Financial income | 75/76B | €1,061 | €2,666 | +€1,605 | +151.2% |
| Recurring financial income | 75 | €1,061 | €2,666 | +€1,605 | +151.2% |
| Financial charges | 65/66B | €1,879 | €1,430 | -€450 | -23.9% |
| Recurring financial charges | 65 | €1,879 | €1,430 | -€450 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €51,175 | €40,790 | -€10,384 | -20.3% |
| Income taxes | 67/77 | €12,194 | €10,022 | -€2,172 | -17.8% |
| Profit (loss) for the period | 9904 | €38,981 | €30,768 | -€8,212 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,981 | €30,768 | -€8,212 | -21.1% |
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 11 October 2026 via checked.be.