ONE-D: 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-D
Largest movements
- Current investments +€12,480
up €12,480 (+19.4%), from €64,179 to €76,659
- Receivables within one year -€6,632
down €6,632 (-6.1%), from €108,384 to €101,752
of which Other amounts receivable: -€6,512
- Trade debts -€27,639
down €27,639 (-16.7%), from €165,663 to €138,024
- Reserves +€27,521
up €27,521 (+75.1%), from €36,643 to €64,164
of which Distributable reserves: +€29,381
- Tax, wage and social debts +€8,044
up €8,044 (+33.8%), from €23,765 to €31,809
of which Remuneration and social security: +€8,911
- Gross operating margin +€18,354
up €18,354 (+23.0%), from €79,754 to €98,109
- Taxes +€5,833
up €5,833 (+81.3%), from €7,174 to €13,007
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 | €438,472 | €448,097 | +€9,625 | +2.2% |
| Fixed assets | 21/28 | €258 | €129 | -€129 | -50.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €129 | €0 | -€129 | -100.0% |
| Furniture and vehicles | 24 | €129 | €0 | -€129 | -100.0% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €438,214 | €447,968 | +€9,754 | +2.2% |
| Amounts receivable after more than one year | 29 | €198,660 | €198,660 | = | 0.0% |
| Other amounts receivable | 291 | €198,660 | €198,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €108,384 | €101,752 | -€6,632 | -6.1% |
| Trade receivables | 40 | €70,534 | €70,413 | -€121 | -0.2% |
| Other amounts receivable | 41 | €37,851 | €31,339 | -€6,512 | -17.2% |
| Current investments | 50/53 | €64,179 | €76,659 | +€12,480 | +19.4% |
| Cash at bank and in hand | 54/58 | €40,541 | €41,487 | +€946 | +2.3% |
| Deferred charges and accrued income | 490/1 | €26,450 | €29,410 | +€2,961 | +11.2% |
| Total equity and liabilities | 10/49 | €438,472 | €448,097 | +€9,625 | +2.2% |
| Equity | 10/15 | €241,781 | €269,302 | +€27,521 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,643 | €64,164 | +€27,521 | +75.1% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €34,783 | €64,164 | +€29,381 | +84.5% |
| Profit (loss) carried forward | 14 | €198,938 | €198,938 | = | 0.0% |
| Amounts payable | 17/49 | €196,691 | €178,795 | -€17,896 | -9.1% |
| Amounts payable within one year | 42/48 | €196,691 | €178,795 | -€17,896 | -9.1% |
| Financial debts | 43 | €1,722 | €3,421 | +€1,699 | +98.6% |
| Credit institutions | 430/8 | €1,722 | €3,421 | +€1,699 | +98.6% |
| Trade debts | 44 | €165,663 | €138,024 | -€27,639 | -16.7% |
| Suppliers | 440/4 | €165,663 | €138,024 | -€27,639 | -16.7% |
| Taxes, remuneration and social security | 45 | €23,765 | €31,809 | +€8,044 | +33.8% |
| Taxes | 450/3 | €8,545 | €7,677 | -€867 | -10.1% |
| Remuneration and social security | 454/9 | €15,220 | €24,131 | +€8,911 | +58.5% |
| Other amounts payable | 47/48 | €5,541 | €5,541 | = | 0.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €61,724 | €61,908 | +€184 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €129 | -€379 | -74.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €919 | €808 | -€111 | -12.0% |
| Gross operating margin | 9900 | €79,754 | €98,109 | +€18,354 | +23.0% |
| Operating profit (loss) | 9901 | €16,603 | €35,263 | +€18,661 | +112.4% |
| Financial income | 75/76B | €5,454 | €5,706 | +€252 | +4.6% |
| Recurring financial income | 75 | €5,454 | €5,706 | +€252 | +4.6% |
| Financial charges | 65/66B | €380 | €441 | +€61 | +16.1% |
| Recurring financial charges | 65 | €380 | €441 | +€61 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €21,676 | €40,528 | +€18,852 | +87.0% |
| Income taxes | 67/77 | €7,174 | €13,007 | +€5,833 | +81.3% |
| Profit (loss) for the period | 9904 | €14,502 | €27,521 | +€13,019 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,502 | €27,521 | +€13,019 | +89.8% |
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 3 October 2026 via checked.be.