ONDAREA: 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.
ONDAREA
Largest movements
- Cash +€73,435
up €73,435 (+237%), from €31,045 to €104,480
mainly Depreciation (+€43,656) and Net result for the year (+€32,469)
- Tangible fixed assets -€40,772
down €40,772 (-5.5%), from €736,917 to €696,145
of which Land and buildings: -€42,080
- Reserves +€36,350
up €36,350 (+19,755%), from €184 to €36,534
of which Distributable reserves: +€36,350
- Gross operating margin +€68,798
up €68,798 (+214%), from €32,081 to €100,879
- Depreciation +€12,317
up €12,317 (+39.3%), from €31,339 to €43,656
- Taxes +€6,686
up €6,686 (+7,429%), from €90 to €6,776
- Financial charges -€3,840
down €3,840 (-24.6%), from €15,602 to €11,762
- Other operating charges +€2,264
up €2,264 (+57.3%), from €3,952 to €6,216
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 | €767,962 | €801,823 | +€33,861 | +4.4% |
| Fixed assets | 21/28 | €736,917 | €696,145 | -€40,772 | -5.5% |
| Tangible fixed assets | 22/27 | €736,917 | €696,145 | -€40,772 | -5.5% |
| Land and buildings | 22 | €736,669 | €694,589 | -€42,080 | -5.7% |
| Plant, machinery and equipment | 23 | €248 | €1,556 | +€1,308 | +527% |
| Current assets | 29/58 | €31,045 | €105,678 | +€74,633 | +240% |
| Cash at bank and in hand | 54/58 | €31,045 | €104,480 | +€73,435 | +237% |
| Deferred charges and accrued income | 490/1 | - | €1,198 | +€1,198 | |
| Total equity and liabilities | 10/49 | €767,962 | €801,823 | +€33,861 | +4.4% |
| Equity | 10/15 | €154,998 | €187,467 | +€32,469 | +20.9% |
| Contributions | 10/11 | €150,933 | €150,933 | = | 0.0% |
| Capital | 10 | - | €150,933 | +€150,933 | |
| Issued capital | 100 | - | €150,933 | +€150,933 | |
| Contributions outside capital | 11 | €150,933 | - | -€150,933 | |
| Share premium | 1100/10 | €150,933 | - | -€150,933 | |
| Reserves | 13 | €184 | €36,534 | +€36,350 | +19,755% |
| Non-distributable reserves | 130/1 | €184 | €184 | = | 0.0% |
| Legal reserve | 130 | €184 | €184 | = | 0.0% |
| Distributable reserves | 133 | - | €36,350 | +€36,350 | |
| Profit (loss) carried forward | 14 | €3,881 | - | -€3,881 | |
| Amounts payable | 17/49 | €612,964 | €614,356 | +€1,392 | +0.2% |
| Amounts payable within one year | 42/48 | €611,125 | €612,756 | +€1,631 | +0.3% |
| Taxes, remuneration and social security | 45 | €3,579 | €8,138 | +€4,559 | +127% |
| Taxes | 450/3 | €3,579 | €8,138 | +€4,559 | +127% |
| Other amounts payable | 47/48 | €607,546 | €604,618 | -€2,928 | -0.5% |
| Accrued charges and deferred income | 492/3 | €1,839 | €1,600 | -€239 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,339 | €43,656 | +€12,317 | +39.3% |
| Other operating charges | 640/8 | €3,952 | €6,216 | +€2,264 | +57.3% |
| Gross operating margin | 9900 | €32,081 | €100,879 | +€68,798 | +214% |
| Operating profit (loss) | 9901 | -€3,210 | €51,007 | +€54,217 | |
| Financial charges | 65/66B | €15,602 | €11,762 | -€3,840 | -24.6% |
| Recurring financial charges | 65 | €15,602 | €11,762 | -€3,840 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,812 | €39,245 | +€58,057 | |
| Income taxes | 67/77 | €90 | €6,776 | +€6,686 | +7,429% |
| Profit (loss) for the period | 9904 | -€18,902 | €32,469 | +€51,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,902 | €32,469 | +€51,371 |
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 14 October 2026 via checked.be.