ONE_A: what changed
Two fiscal 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_A
Largest movements
- Receivables within one year -€28,572
down €28,572 (-53.4%), from €53,505 to €24,933
of which Trade receivables: -€17,771
- Tangible fixed assets -€24,154
down €24,154 (-93.8%), from €25,762 to €1,608
of which Furniture and vehicles: -€12,257
- Cash -€5,541
down €5,541 (-94.2%), from €5,883 to €343
mainly Net result for the year (-€38,795) and Tax, wage and social debts (-€13,382)
- Profit (loss) carried forward -€38,795
down €38,795 (-74.8%), from €51,864 to €13,070
- Trade debts +€13,982
up €13,982 (+43327.4%), from €32 to €14,014
of which Bills of exchange payable: +€10,797
- Tax, wage and social debts -€13,382
no longer reported in 2025 (was €13,382)
- Current portion of long-term debt -€11,851
no longer reported in 2025 (was €11,851)
- Debts after one year -€7,259
no longer reported in 2025 (was €7,259)
- Turnover -€81,965
down €81,965 (-68.5%), from €119,736 to €37,772
- Purchases and services -€57,686
down €57,686 (-56.0%), from €103,070 to €45,385
- Gross operating margin -€24,279
down €24,279, from €16,666 to -€7,613
- Financial charges +€8,101
up €8,101 (+2205.8%), from €367 to €8,468
- Depreciation -€5,578
down €5,578 (-74.3%), from €7,508 to €1,930
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 | €85,351 | €27,084 | -€58,267 | -68.3% |
| Fixed assets | 21/28 | €25,962 | €1,808 | -€24,154 | -93.0% |
| Tangible fixed assets | 22/27 | €25,762 | €1,608 | -€24,154 | -93.8% |
| Furniture and vehicles | 24 | €13,865 | €1,608 | -€12,257 | -88.4% |
| Leasing and similar rights | 25 | €11,898 | - | -€11,898 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €59,388 | €25,275 | -€34,113 | -57.4% |
| Amounts receivable within one year | 40/41 | €53,505 | €24,933 | -€28,572 | -53.4% |
| Trade receivables | 40 | €26,106 | €8,336 | -€17,771 | -68.1% |
| Other amounts receivable | 41 | €27,399 | €16,597 | -€10,801 | -39.4% |
| Cash at bank and in hand | 54/58 | €5,883 | €343 | -€5,541 | -94.2% |
| Total equity and liabilities | 10/49 | €85,351 | €27,084 | -€58,267 | -68.3% |
| Equity | 10/15 | €51,864 | €13,070 | -€38,795 | -74.8% |
| Profit (loss) carried forward | 14 | €51,864 | €13,070 | -€38,795 | -74.8% |
| Amounts payable | 17/49 | €33,486 | €14,014 | -€19,472 | -58.1% |
| Amounts payable after more than one year | 17 | €7,259 | - | -€7,259 | |
| Financial debts | 170/4 | €7,259 | - | -€7,259 | |
| Amounts payable within one year | 42/48 | €26,227 | €14,014 | -€12,213 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €11,851 | - | -€11,851 | |
| Trade debts | 44 | €32 | €14,014 | +€13,982 | +43327.4% |
| Suppliers | 440/4 | €32 | €3,217 | +€3,184 | +9867.6% |
| Bills of exchange payable | 441 | - | €10,797 | +€10,797 | |
| Taxes, remuneration and social security | 45 | €13,382 | - | -€13,382 | |
| Taxes | 450/3 | €13,382 | - | -€13,382 | |
| Other amounts payable | 47/48 | €962 | - | -€962 | |
| Turnover | 70 | €119,736 | €37,772 | -€81,965 | -68.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €103,070 | €45,385 | -€57,686 | -56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €1,930 | -€5,578 | -74.3% |
| Other operating charges | 640/8 | €2,898 | €5,778 | +€2,880 | +99.4% |
| Non-recurring operating charges | 66A | - | €13,691 | +€13,691 | |
| Gross operating margin | 9900 | €16,666 | -€7,613 | -€24,279 | |
| Operating profit (loss) | 9901 | €6,260 | -€29,012 | -€35,271 | |
| Financial income | 75/76B | €930 | €851 | -€79 | -8.5% |
| Recurring financial income | 75 | €930 | €851 | -€79 | -8.5% |
| Financial charges | 65/66B | €367 | €8,468 | +€8,101 | +2205.8% |
| Recurring financial charges | 65 | €367 | €8,468 | +€8,101 | +2205.8% |
| Profit (loss) for the period before taxes | 9903 | €6,822 | -€36,629 | -€43,451 | |
| Income taxes | 67/77 | €646 | €2,166 | +€1,520 | +235.2% |
| Profit (loss) for the period | 9904 | €6,176 | -€38,795 | -€44,971 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,176 | -€38,795 | -€44,971 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.