ONE GROUP: 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 GROUP
Largest movements
- Financial fixed assets -€410,501
down €410,501 (-11.8%), from €3.5m to €3.1m
- Receivables within one year -€383,792
down €383,792 (-5.6%), from €6.8m to €6.4m
of which Other amounts receivable: -€305,265
- Deferred charges and accrued income -€159,637
down €159,637 (-40.7%), from €392,102 to €232,465
- Tangible fixed assets -€113,277
down €113,277 (-100%), from €113,277 to €0
- Profit (loss) carried forward -€898,165
down €898,165, from €141,338 to -€756,827
- Trade debts -€122,886
down €122,886 (-65.7%), from €187,080 to €64,195
- Financial income -€172,813
down €172,813 (-41.9%), from €412,614 to €239,801
- Depreciation -€66,687
down €66,687 (-100%), from €66,687 to €0
- Other operating charges +€22,528
up €22,528 (+224%), from €10,073 to €32,600
- Financial charges -€21,568
down €21,568 (-22.9%), from €94,031 to €72,463
of which Financial charges: -€21,568
- Gross operating margin +€11,392
up €11,392 (+2.7%), from -€422,345 to -€410,954
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 | €10,802,988 | €9,735,945 | -€1.1m | -9.9% |
| Fixed assets | 21/28 | €3,581,957 | €3,058,179 | -€523,778 | -14.6% |
| Tangible fixed assets | 22/27 | €113,277 | €0 | -€113,277 | -100% |
| Other tangible fixed assets | 26 | €113,277 | €0 | -€113,277 | -100% |
| Financial fixed assets | 28 | €3,468,680 | €3,058,179 | -€410,501 | -11.8% |
| Current assets | 29/58 | €7,221,030 | €6,677,766 | -€543,264 | -7.5% |
| Amounts receivable within one year | 40/41 | €6,828,895 | €6,445,103 | -€383,792 | -5.6% |
| Trade receivables | 40 | €91,376 | €12,849 | -€78,527 | -85.9% |
| Other amounts receivable | 41 | €6,737,519 | €6,432,255 | -€305,265 | -4.5% |
| Cash at bank and in hand | 54/58 | €33 | €198 | +€165 | +497% |
| Deferred charges and accrued income | 490/1 | €392,102 | €232,465 | -€159,637 | -40.7% |
| Total equity and liabilities | 10/49 | €10,802,988 | €9,735,945 | -€1.1m | -9.9% |
| Equity | 10/15 | €1,223,590 | €325,425 | -€898,165 | -73.4% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €82,251 | €82,251 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27,006 | €27,006 | = | 0.0% |
| Legal reserve | 130 | €27,006 | €27,006 | = | 0.0% |
| Distributable reserves | 133 | €55,245 | €55,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,338 | -€756,827 | -€898,165 | |
| Amounts payable | 17/49 | €9,579,398 | €9,410,520 | -€168,878 | -1.8% |
| Amounts payable after more than one year | 17 | €2,029,055 | €1,987,503 | -€41,552 | -2.0% |
| Financial debts | 170/4 | €2,029,055 | €1,987,503 | -€41,552 | -2.0% |
| Amounts payable within one year | 42/48 | €7,460,692 | €7,350,790 | -€109,902 | -1.5% |
| Trade debts | 44 | €187,080 | €64,195 | -€122,886 | -65.7% |
| Suppliers | 440/4 | €187,080 | €64,195 | -€122,886 | -65.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,273,612 | €7,286,595 | +€12,983 | +0.2% |
| Accrued charges and deferred income | 492/3 | €89,651 | €72,228 | -€17,424 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,687 | €0 | -€66,687 | -100% |
| Other operating charges | 640/8 | €10,073 | €32,600 | +€22,528 | +224% |
| Non-recurring operating charges | 66A | - | €621,949 | +€621,949 | |
| Gross operating margin | 9900 | -€422,345 | -€410,954 | +€11,392 | +2.7% |
| Operating profit (loss) | 9901 | -€499,104 | -€1,065,503 | -€566,398 | -113% |
| Financial income | 75/76B | €412,614 | €239,801 | -€172,813 | -41.9% |
| Recurring financial income | 75 | €412,614 | €239,801 | -€172,813 | -41.9% |
| Financial charges | 65/66B | €94,031 | €72,463 | -€21,568 | -22.9% |
| Recurring financial charges | 65 | €94,031 | €72,463 | -€21,568 | -22.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€180,522 | -€898,165 | -€717,643 | -398% |
| Profit (loss) for the period | 9904 | -€180,522 | -€898,165 | -€717,643 | -398% |
| Profit (loss) for the period to be appropriated | 9905 | -€180,522 | -€898,165 | -€717,643 | -398% |
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 23 October 2026 via checked.be.