ONE 7: 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.
ONE 7
Largest movements
- Tangible fixed assets -€13,418
down €13,418 (-14.6%), from €91,968 to €78,551
of which Furniture and vehicles: -€8,415
- Receivables within one year -€7,023
down €7,023 (-83.5%), from €8,414 to €1,391
- Cash -€3,015
down €3,015 (-22.5%), from €13,391 to €10,376
mainly Contributions, distributions and other (-€140,000) and Debts after one year (-€12,882)
- Debts after one year -€12,882
down €12,882 (-78.2%), from €16,479 to €3,597
- Other debts -€7,619
down €7,619 (-54.9%), from €13,876 to €6,256
- Current portion of long-term debt -€6,465
down €6,465 (-33.4%), from €19,347 to €12,882
- Trade debts +€3,267
up €3,267 (+11.2%), from €29,289 to €32,556
- Reserves +€2,804
up €2,804 (+13.1%), from €21,370 to €24,174
- Gross operating margin -€6,018
down €6,018 (-3.4%), from €178,606 to €172,588
- Other operating charges +€4,675
up €4,675 (+331.0%), from €1,412 to €6,087
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 | €130,039 | €106,185 | -€23,853 | -18.3% |
| Fixed assets | 21/28 | €99,744 | €86,077 | -€13,668 | -13.7% |
| Intangible fixed assets | 21 | €2,250 | €2,000 | -€250 | -11.1% |
| Tangible fixed assets | 22/27 | €91,968 | €78,551 | -€13,418 | -14.6% |
| Land and buildings | 22 | €48,462 | €43,981 | -€4,481 | -9.2% |
| Plant, machinery and equipment | 23 | €10,773 | €10,685 | -€88 | -0.8% |
| Furniture and vehicles | 24 | €29,010 | €20,595 | -€8,415 | -29.0% |
| Other tangible fixed assets | 26 | €3,723 | €3,289 | -€433 | -11.6% |
| Financial fixed assets | 28 | €5,526 | €5,526 | = | 0.0% |
| Current assets | 29/58 | €30,294 | €20,108 | -€10,186 | -33.6% |
| Stocks and contracts in progress | 3 | €7,080 | €7,008 | -€71 | -1.0% |
| Stocks | 30/36 | €7,080 | €7,008 | -€71 | -1.0% |
| Amounts receivable within one year | 40/41 | €8,414 | €1,391 | -€7,023 | -83.5% |
| Other amounts receivable | 41 | €8,414 | €1,391 | -€7,023 | -83.5% |
| Cash at bank and in hand | 54/58 | €13,391 | €10,376 | -€3,015 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,409 | €1,333 | -€76 | -5.4% |
| Total equity and liabilities | 10/49 | €130,039 | €106,185 | -€23,853 | -18.3% |
| Equity | 10/15 | €39,970 | €42,774 | +€2,804 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,370 | €24,174 | +€2,804 | +13.1% |
| Distributable reserves | 133 | €21,370 | €24,174 | +€2,804 | +13.1% |
| Amounts payable | 17/49 | €90,069 | €63,412 | -€26,657 | -29.6% |
| Amounts payable after more than one year | 17 | €16,479 | €3,597 | -€12,882 | -78.2% |
| Financial debts | 170/4 | €16,479 | €3,597 | -€12,882 | -78.2% |
| Amounts payable within one year | 42/48 | €71,152 | €59,815 | -€11,337 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €19,347 | €12,882 | -€6,465 | -33.4% |
| Trade debts | 44 | €29,289 | €32,556 | +€3,267 | +11.2% |
| Suppliers | 440/4 | €29,289 | €32,556 | +€3,267 | +11.2% |
| Taxes, remuneration and social security | 45 | €8,640 | €8,120 | -€520 | -6.0% |
| Taxes | 450/3 | €8,477 | €8,120 | -€357 | -4.2% |
| Remuneration and social security | 454/9 | €163 | - | -€163 | |
| Other amounts payable | 47/48 | €13,876 | €6,256 | -€7,619 | -54.9% |
| Accrued charges and deferred income | 492/3 | €2,438 | - | -€2,438 | |
| Remuneration, social security and pensions | 62 | €211 | €418 | +€207 | +98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,199 | €16,468 | +€269 | +1.7% |
| Other operating charges | 640/8 | €1,412 | €6,087 | +€4,675 | +331.0% |
| Gross operating margin | 9900 | €178,606 | €172,588 | -€6,018 | -3.4% |
| Operating profit (loss) | 9901 | €160,784 | €149,615 | -€11,169 | -6.9% |
| Financial income | 75/76B | €82 | €16 | -€65 | -80.2% |
| Recurring financial income | 75 | €82 | €16 | -€65 | -80.2% |
| Financial charges | 65/66B | €4,596 | €3,842 | -€754 | -16.4% |
| Recurring financial charges | 65 | €4,596 | €3,842 | -€754 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €156,270 | €145,790 | -€10,480 | -6.7% |
| Income taxes | 67/77 | €1,674 | €2,986 | +€1,311 | +78.3% |
| Profit (loss) for the period | 9904 | €154,595 | €142,804 | -€11,791 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €154,595 | €142,804 | -€11,791 | -7.6% |
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 10 October 2026 via checked.be.