Onderneem: 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.
Onderneem
Largest movements
- Current investments -€170,000
down €170,000 (-100%), from €170,000 to €0
- Receivables after one year -€115,000
down €115,000 (-100%), from €115,000 to €0
- Cash +€34,764
up €34,764 (+132%), from €26,281 to €61,046
mainly Current investments (+€170,000) and Receivables after one year (+€115,000)
- Receivables within one year +€23,476
up €23,476 (+108%), from €21,801 to €45,277
of which Other amounts receivable: +€23,401
- Reserves -€260,127
down €260,127 (-100%), from €260,127 to €0
- Other debts +€63,446
up €63,446, from €0 to €63,446
- Tax, wage and social debts -€29,424
down €29,424 (-43.9%), from €67,000 to €37,576
- Gross operating margin -€34,973
down €34,973 (-34.0%), from €102,932 to €67,960
- Taxes -€8,105
down €8,105 (-33.8%), from €24,013 to €15,909
- Financial income -€3,572
down €3,572 (-29.2%), from €12,242 to €8,671
- Financial charges +€1,938
up €1,938 (+568%), from €341 to €2,279
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 | €334,234 | €108,913 | -€225,321 | -67.4% |
| Fixed assets | 21/28 | €1,040 | €674 | -€366 | -35.2% |
| Tangible fixed assets | 22/27 | €1,040 | €674 | -€366 | -35.2% |
| Furniture and vehicles | 24 | €1,040 | €674 | -€366 | -35.2% |
| Current assets | 29/58 | €333,194 | €108,239 | -€224,955 | -67.5% |
| Amounts receivable after more than one year | 29 | €115,000 | €0 | -€115,000 | -100% |
| Other amounts receivable | 291 | €115,000 | €0 | -€115,000 | -100% |
| Amounts receivable within one year | 40/41 | €21,801 | €45,277 | +€23,476 | +108% |
| Trade receivables | 40 | €10,000 | €10,075 | +€75 | +0.8% |
| Other amounts receivable | 41 | €11,801 | €35,202 | +€23,401 | +198% |
| Current investments | 50/53 | €170,000 | €0 | -€170,000 | -100% |
| Cash at bank and in hand | 54/58 | €26,281 | €61,046 | +€34,764 | +132% |
| Deferred charges and accrued income | 490/1 | €112 | €1,916 | +€1,804 | +1,616% |
| Total equity and liabilities | 10/49 | €334,234 | €108,913 | -€225,321 | -67.4% |
| Equity | 10/15 | €265,127 | €5,000 | -€260,127 | -98.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €260,127 | €0 | -€260,127 | -100% |
| Distributable reserves | 133 | €260,127 | €0 | -€260,127 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €69,107 | €103,913 | +€34,806 | +50.4% |
| Amounts payable within one year | 42/48 | €69,107 | €101,966 | +€32,859 | +47.5% |
| Financial debts | 43 | - | €68 | +€68 | |
| Credit institutions | 430/8 | - | €68 | +€68 | |
| Trade debts | 44 | €2,106 | €875 | -€1,231 | -58.4% |
| Suppliers | 440/4 | €2,106 | €875 | -€1,231 | -58.4% |
| Taxes, remuneration and social security | 45 | €67,000 | €37,576 | -€29,424 | -43.9% |
| Taxes | 450/3 | €67,000 | €37,576 | -€29,424 | -43.9% |
| Other amounts payable | 47/48 | €0 | €63,446 | +€63,446 | |
| Accrued charges and deferred income | 492/3 | - | €1,947 | +€1,947 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €366 | €366 | -€0 | 0.0% |
| Other operating charges | 640/8 | €513 | €402 | -€112 | -21.7% |
| Gross operating margin | 9900 | €102,932 | €67,960 | -€34,973 | -34.0% |
| Operating profit (loss) | 9901 | €102,053 | €67,192 | -€34,861 | -34.2% |
| Financial income | 75/76B | €12,242 | €8,671 | -€3,572 | -29.2% |
| Recurring financial income | 75 | €12,242 | €8,671 | -€3,572 | -29.2% |
| Financial charges | 65/66B | €341 | €2,279 | +€1,938 | +568% |
| Recurring financial charges | 65 | €341 | €2,279 | +€1,938 | +568% |
| Profit (loss) for the period before taxes | 9903 | €113,954 | €73,583 | -€40,371 | -35.4% |
| Income taxes | 67/77 | €24,013 | €15,909 | -€8,105 | -33.8% |
| Profit (loss) for the period | 9904 | €89,940 | €57,675 | -€32,266 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €89,940 | €57,675 | -€32,266 | -35.9% |
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.